Harnessing the forces of change: IFRS for Investment Funds addresses and highlights the major differences between IFRS and the US Generally Accepted Accounting Principles (US GAAP). As the acceptance of IFRS in the US and elsewhere becomes more imminent, this report provides investment managers with key issues they should be considering when approaching IFRS.

The accompanying paper Harnessing the forces of change: Illustrative financial statements 2010 provides descriptive examples. It includes a variety of example industry disclosures to provide investment managers with a clearer idea of what the switch to IFRS would entail.

Click for:

• Harnessing the forces of change: IFRS for Investment Funds (PDF 510k)
• Harnessing the forces of change: Illustrative financial statements 2010 (PDF 279k)
• other industry specific IFRS publications available on IAS Plus