New Zealand


  • Service: Audit, Advisory, Accounting Advisory Services
  • Type: Business and industry issue
  • Date: 13/12/2013

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Simon Lee

Simon Lee

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Annual financial statements guide: Illustrative disclosures for investment funds 

Every investment fund has a unique story to tell, and its financial statements should contribute to communicating that story effectively. Our updated guide provides examples of how to present clearer and more engaging IFRS disclosures, organised in a more cohesive way.


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It reflects IFRSs in issue at 31 December 2013 that are required to be applied by an entity with an annual period beginning on 1 January 2013.


IFRSs that are effective for annual periods beginning after 1 January 2013 have not been early adopted. However, example disclosures for the early adoption of IFRS 9 and Investment Entities (Amendments to IFRS 10, IFRS 12 and IAS 27) are included in an Appendix.


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Reporting news is a regular summary of KPMG publications keeping you informed about financial reporting developments.