FEFSI discussion paper on IAS and Investment Funds

08 October 2003

FEFSI released a discussion paper on the “Conditions for the application of International Accounting Standards for investment funds in the European Union”.

The report identifies the conditions under which an efficient application of IASs to investment funds would be possible, based on the conception that accounting principles for investment funds should take into account the interests of institutional and retail investors.

Only if these conditions are met will IAS rules constitute the nucleus of a comprehensive and common accountancy standard for all economic operators in the European single market.

Discussion Paper

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