China

Details

  • Service: Audit, IFRS Reporting
  • Type: Regulatory update
  • Date: 12/23/2011

IFRS Illustrative financial statements: Investment funds 

The purpose of this publication is to assist in preparing the financial statements of an investment fund in accordance with IFRSs. It illustrates one possible format of financial statements for fund-specific entities based on a fictitious tax-exempt open-ended single-fund investment company. This publication focuses on disclosure requirements that are specific to funds’ activities.

 

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