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What do you mean by an investments entity? Is the meaning same as parent entity? Can anyone explain with some examples?
in IAS 27 - Separate Financial Statements by
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An investment entity is an entity that obtains funds from investors for the purpose of providing those investors with investment management services, commits to its investors that its business purpose is to invest funds solely for returns from capital appreciation and investment income.

Examples: Banking Institutions, Stockbrokers. . .

Thank you.
by Level 3 Member (5.7k points)