EFAMA is grateful for the opportunity to comment on the OECD Public Discussion Draft related to concerns received by the OECD on previous discussion drafts related to the Report on Action 6, as to how the new provisions included in the Report on Action 6 could affect the treaty-entitlement of nonCIVs. We agree with the aim of the discussion draft to clarify any concerns in relation to the discussion concerning the treaty entitlement of CIVs / Non-CIVs.
Accounting
EFAMA discusses all accounting topics with relevance for the European Asset Management Industry, including IASB’s and EFRAG’s initiatives concerning applicable accounting standards IFRS/local GAAP developments.
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25 April 2016
EFAMA response on OECD Public Discussion Draft on the treaty entitlement of Non-CIVs
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EFAMA's reply to IASB's Request for Information on the Post-implementation Review (PIR) of IFRS 10, 11 and 12
EFAMA replied to IASB’s Request for Information on the Post-Implementation Review of IFRS 10, 11 and 12. We are delighted to see an investment entity within the funds industry being acknowledged and catered for in IFRS. The development of the consolidation standards was a very welcomed development in the asset management world.
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