Investor Presentaiton slide image

Investor Presentaiton

Location in the statement(s) of performance 6 Definition of 'income/expenses from investments' category Meeting November 2017 Board meeting Outcome The Board tentatively decided to introduce an 'income/expenses from investments' category in the statement of financial performance and define it using a principle-based approach as: 'income/expenses from assets that generate a return individually and largely independently of other resources held by the entity' The Board also decided to provide a list of some of the items that would typically be treated as 'income/expenses from investments'. For example: rental income on investment property for companies that do not treat such investments as a significant part of their operations; or, dividends on non-consolidated equity investments.
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