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Thuật ngữ IFRS: Investment entity
Đơn vị quản lý quỹ đầu tư
Chuẩn mực liên quan:
TDC
Ngày gửi: 24/09/2019
Lượt xem: 353
Cập nhật: 29/11/2024
Investment entity là gì?
Investment entity (Đơn vị quản lý quỹ đầu tư) được định nghĩa là Một đơn vị mà:
(a) có được quỹ từ một hoặc nhiều nhà đầu tư cho mục đích cung cấp cho (các) nhà đầu tư đó các dịch vụ quản lý đầu tư;
(b) cam kết với các nhà đầu tư của mình rằng mục đích kinh doanh của đơn vị chỉ là đầu tư quỹ để thu lợi nhuận từ việc tăng giá khoản đầu tư, từ cổ tức hoặc cả hai; và
(c) xác định giá trị và đánh giá tất cả các khoản đầu tư của mình trên cơ sở giá trị hợp lý
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