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Illustrative IFRS financial statements 2021 – Investment funds. This publication provides an illustrative set of financial statements, prepared in accordance with International Financial Reporting Standards (IFRS), for a fictional open-ended investment fund (‘ABC Fund’ or the ‘Fund’).
Appendix I illustrates example disclosures for an investment fund that is an investment entity and measures its subsidiaries at fair value through profit or loss (FVTPL).
Our Clear on climate reporting digital hub provides FAQs to help investment funds identify the potential financial statement impacts for their business. Also, the International Sustainability Standards Board (ISSB) has published IFRS Sustainability Disclosure Standards.
This publication contains an illustrative set of financial statements for Good Investment Fund Limited (Equity) (the Fund) that has been prepared in accordance with International Financial Reporting Standards (IFRS).
We have attempted to create a realistic set of financial statements for an open-ended investment fund. However, by necessity we illustrate disclosures that for many entities may be immaterial.
Registered investment companies are subject to SEC requirements. The words conversion and convergence sound similar, but have very different meanings. Conversion is the overall transition to a new set of accounting standards; convergence is the rewrite of one accounting standard at a time.
24 maj 2023 · An Investment Policy Statement (IPS) is a document that outlines the investment objectives, strategies, and guidelines of an investor or organization. It is a critical tool in investment decision-making, providing clarity and transparency in the investment process.
