China

Details

  • Service: Audit, IFRS Reporting
  • Type: Regulatory update
  • Date: 12/31/2010

Illustrative financial statements: Investment funds - December 2010 

The publication illustrates one possible format of financial statements for fund-specific entities based on a fictitious tax-exempt open-ended single-fund investment company. The publication reflects IFRSs in issue at 1 December 2010 that are required to be applied by an entity with an annual period beginning on 1 January 2010.

 

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