IFRIC 4 and Investment Committees: Difference between pages

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''Financial reporting''.
1. (ICs). A representative grouping through which external institutional investors express their collective views to the senior management of the firms in which they hold significant investments.


IFRIC 4 was an interpretation of the former lease accounting standard IAS 17, titled 'Determining whether an arrangement contains a lease'.
The ICs consist principally of the Association of British Insurers ([[ABI]]) and the National Association of Pension Funds (NAPF).
 
Issued by the International Financial Reporting Interpretations Committee, and was superseded by IFRS 16, Leases, with effect from 2019.


2. A committee which advises internally on the investment policy selected and implemented by a particular body or institution. 


For example, the investment committee of an individual pension fund.


== See also ==
== See also ==
*[[Financial reporting]]
* [[Investment]]
*[[IAS 17]]
*[[IFRIC]]
*[[IFRS 16]]
*[[International Financial Reporting Interpretations Committee]]
*[[Lease]]


[[Category:Accounting,_tax_and_regulation]]

Revision as of 23:25, 5 November 2012

1. (ICs). A representative grouping through which external institutional investors express their collective views to the senior management of the firms in which they hold significant investments.

The ICs consist principally of the Association of British Insurers (ABI) and the National Association of Pension Funds (NAPF).

2. A committee which advises internally on the investment policy selected and implemented by a particular body or institution.

For example, the investment committee of an individual pension fund.

See also


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