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ACCOUNTING POLICIES
9 Months Ended
Sep. 30, 2026
Accounting Policies [Abstract]  
ACCOUNTING POLICIES ACCOUNTING POLICIES
Corporate Information

Invesco Ltd. and its consolidated entities provide retail and institutional clients with an array of investment management capabilities. The company operates globally and its sole business is investment management.

Certain disclosures included in the company’s annual report on Form 10-K for the year ended December 31, 2025 are not required to be included on an interim basis in the company’s quarterly reports on Forms 10-Q. The company has condensed or omitted these disclosures. Therefore, this Report should be read in conjunction with the company’s annual report.

In the second quarter of 2026, the company executed a strategic restructuring of its Canadian business, including the sale of 98 fund management agreements to CI GAM, a transition services agreement with a term of up to 12 months, and a long-term sub-advisory arrangement. In connection with the transaction, the company received net proceeds of $62.3 million and incurred $50.6 million of restructuring-related costs, resulting in a net restructuring benefit of $11.7 million.

Basis of Accounting and Consolidation

The unaudited Condensed Consolidated Financial Statements have been prepared in accordance with U.S. GAAP for interim financial information and with rules and regulations of the SEC and consolidate the financial statements of the Parent and all of its controlled subsidiaries. In the opinion of management, the Condensed Consolidated Financial Statements reflect all adjustments, consisting of normal recurring accruals, which are necessary for the fair presentation of the financial condition and results of operations for the periods presented. All significant intercompany transactions, balances, revenues and expenses are eliminated upon consolidation. The preparation of financial statements in accordance with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts and disclosures in the financial statements. Actual results could differ from those estimates.

Accounting Pronouncements Recently Adopted

None.

Pending Accounting Pronouncements

Refer to the most recent Form 10-K filed with the SEC.