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Leading into the future — Illustrative IFRS financial statements for Investment Funds 2015

Published on: 30 Jun 2016

This publication illustrates the presentation and disclosure requirements of IFRS for investment funds. It includes standards applicable (without early adoption) as of 31 December 2015. 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 2016 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


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