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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’).
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.
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).
4 kwi 2024 · This investment funds publication is based on the requirements of IFRS standards and interpretations for the financial year beginning on 1 January 2023.
Your essential guide to preparing financial statements for investment funds under IFRS® Accounting Standards.
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).
This guide illustrates one possible format for financial statements based on a fictitious tax-exempt open-ended single-fund investment company (the Fund), which does not form part of a consolidated entity or hold