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Service: Audit, Audit, Audit Committee Institute, Audit & Financial Reporting, Advisory, Risk Consulting, Tax, International Tax Services, Trade & Customs Services, Domestic Tax Services, Indirect Tax (GST, PST, HST, etc.) Services, Special Interests, IFRS
Industry: Financial Services
Type: Business and industry issues, Publication series
Date: 12/1/2010

IFRS Illustrative financial statements: Investment funds (December 2010)

The purpose of this publication is to assist in preparing the financial statements of an investment fund in accordance with International Financial Reporting Standards (IFRS).

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This publication 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 reflects IFRSs in issue at December 1, 2010, that are required to be applied by an entity with an annual period beginning on January 1, 2010. This publication focuses on disclosure requirements that are specific to funds’ activities.

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