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

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.



Guide to annual financial statements (PDF, 3.3MB) 
Illustrative disclosures for investment funds


This new guide takes account of new or revised IFRSs that are effective for the first time for an annual reporting period ending on 31 December 2013.


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.



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    Investment Management contacts

    brian clavin, partner

    Brian Clavin

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    Partner & Head of Investment Management

    +353 1 410 1252

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