New Zealand


  • Service: Advisory, Accounting Advisory Services
  • Type: Business and industry issue
  • Date: 12/12/2010


Simon Lee

Simon Lee

Technical Director, Accounting Advisory Services

+64 4 816 4678

Illustrative financial statements: Investment funds (December 2010) 

These financial statements for investment funds have been prepared under source IFRS as issued by the International Accounting Standards Board.

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


This edition of the illustrative financial statements reflects IFRSs in issue at 1 December 2010 that are required to be applied by an entity with an annual period beginning after 1 January 2010. Example disclosure requirements for IFRS 9 Financial Instruments are included in Appendix 1.

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