• Service: Audit, IFRS
  • Type: Business and industry issue
  • Date: 1/15/2014

From compliance to communication – Your investment fund's story 

2013 saw a number of new and revised IFRSs come into effect, some of which contain significant new disclosures.

Meanwhile, there has been a growing recognition that financial statements – and corporate reports in general – have to go beyond mere compliance to better communicate an investment fund’s strategy, performance and development.


Every investment fund has a unique story to tell, and its financial statements should contribute to communicating that story effectively.


We are therefore pleased to announce our updated 2013 Guide to annual financial statements – Illustrative disclosures for investment funds, which provides examples of how to present clearer and more engaging IFRS disclosures, organised in a more cohesive way.

Guide to annual financial statements – Illustrative disclosures for investment funds

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This new Guide to IFS for investment funds takes account of new or revised IFRSs that are effective for the first time for an annual reporting period.

© 2014 KPMG IFRG Limited is a UK company, limited by guarantee. All rights reserved. KPMG IFRG Limited, registered in England No 5253019. Registered office: 8 Salisbury Square, London, EC4Y 8BB


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