IFRS for Investment Funds

Our series of IFRS for Investment Funds publications addresses practical application issues that investment funds may encounter when applying IFRS. It discusses the key requirements and includes interpretative guidance and illustrative examples. The series considers accounting issues from currently effective IFRS as well as forthcoming requirements.

IFRS for Investment Funds - Issue 4, 2012/05 - Classification of financial assets and liabilities under IFRS 9 (PDF 1.21MB)
IFRS for Investment Funds - Issue 3, 2012/02 - Liability vs equity (PDF 1.47MB)
IFRS for Investment Funds - Issue 2, 2011/12 - Segment reporting (PDF 1.23MB)
IFRS for Investment Funds - Issue 1, 2011/11 - Presentation and measurement of financial assets carried at fair value (PDF 1.33MB)

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