Duff & Phelps Comment Letter: FASB Guidance on Investment Entities Unnecessarily Complex

In a letter to the Financial Accounting Standards Board, Duff & Phelps comments that having separate guidance on investment companies and investment property entities creates undue complexity. Managing Directors David Larsen and Ross Prindle make the case for a single “investment entities” standard that would require the reporting of all investments at fair value.

To read the full letter regarding an exposure draft of Accounting Standards Update related to Topic 946, click here

To read the full letter regarding an exposure draft of Accounting Standards Update Real Estate – Investment Property Entities rel="noopener noreferrer" (Topic 973), click here.

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