IFRS Illustrative financial statements: Investments funds

This edition of the Illustrative financial statements for investment funds has been updated to reflect the requirements to be applied by an entity with an annual period beginning on or after 1 January 2009, including adoption of revised IAS 1 Presentation of Financial Statements (2007), adoption of IFRS 8 Operating Segments and examples of disclosures resulting from Puttable Financial Instruments and Obligations Arising on Liquidation (Amendments to IAS 32 and IAS 1) and Improving Disclosures about Financial Instruments (Amendments to IFRS 7).

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IFRS Illustrative financial statements: Investments Funds (March 2010)

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This publication provides illustrative disclosures required by IFRSs in issue at 12 November 2009 that are required to be applied by an entity with an annual period beginning on 1 January 2009 (“currently effective” requirements). IFRSs that are effective for annual periods beginning after 1 January 2009 ("forthcoming requirements") have not been early adopted in preparing these illustrative financial statements.

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IFRS Publications and Comment letters - KPMG IFRG publishes a number of publications on IFRS issues including GAAP comparisons, line of business, illustrative financial statements and comment letters.

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