Elements for successful growth — Illustrative IFRS financial statements for Investment Funds 2014
Published on:
12 May, 2015
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This publication illustrates the presentation and disclosure requirements of IFRS for investment funds. It includes standards applicable (without early adoption) as of 31 December 2014. It also contains additional disclosures that are considered to be best industry practice, particularly where such disclosures are included in illustrative examples provided with a specific standard.
This is a 'pure' IFRS set of financial statements. UK IFRS reporters should additionally refer to 'GAAP 2015 Model annual report and financial statements for UK listed groups' for the legal and regulatory requirements which UK IFRS reporters will also need to comply with
