IFRS model financial statements - investment trusts

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25 Nov 2005

Deloitte, in conjunction with the Association of Investment Trust Companies (AITC), has developed model consolidated annual IFRS financial statements for 2005 for investment trust company (ITC) groups.

The model statements assume, consistent with AITC recommendations, that equity and fixed-income investments are measured at fair value through profit and loss. Some investments are also classified as available for sale for illustrative purposes. These model statements do not illustrate an ITC parent company's separate financial statements. While they also do not illustrate an ITC's interim financial statements, many of the accounting issues faced will be common to both interim and annual financial statements. Click to download Deloitte's for the year ended 31 December 2005 (PDF 328k). You will find other model IFRS financial statements Here.

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.