Financial reporting for funds 

KPMG have invested heavily to bring together our IFRS experts from across the business to provide you with the latest thought leadership and insight. If you are a finance leader, this is the essential place for all the IFRS information you need.


Fair value measurement

Guide to annual financial statements – Illustrative disclosures for investment funds (PDF, 6.18MB)
December 2014


This guide helps you to prepare financial statements for investment funds or similar financial institutions in accordance with IFRS.



Fair value measurement

Financial Reporting by Investment Managers (PDF, 617KB)
November 2014


This report analyses the UK’s largest investment managers and examines the key trends impacting the industry following a year of much change in regulatory and financial reporting requirements.



Fair value measurement

Fair value measurement, US GAAP & IFRS (PDF, 1.8MB) 


This edition of Questions and Answers provides questions and answers on fair value measurement under both U.S. GAAP and IFRS.



IFRS for investment funds (PDF, 1.6MB)


Our series of IFRS for Investment Funds publications addresses practical application issues that investment funds may encounter when applying IFRS.


Our latest issue (issue 5) covers fair value measurement of financial assets and financial liabilities.

    First impressions (PDF, 1.8MB)


    First Impressions are prepared for new standards or significant amendments to existing standards. These publications include a discussion of the key elements of the new requirements and highlight areas that may result in a change of practice.

    IFRS practice issues (PDF, 1.7MB)


    These publications address practical application issues that an entity may encounter when applying IFRSs. They may include discussion of selected requirements, interpretative guidance and illustrative examples.



    To subscribe to our mailing list or to request previous editions of these publications, please email

    Investment Management contacts

    brian clavin, partner

    Brian Clavin

    Download business card


    Partner & Head of Investment Management

    +353 1 410 1252

    View profile

    Share this page