Guide to annual financial statements - Illustrative disclosures for investment funds 2015

Guide to annual financial statements - Illustrative ...

This guide helps you to prepare financial statements for investment funds or similar financial institutions in accordance with IFRS. This guide illustrates one possible format for financial statements based on an example of a fictitious tax-exempt open-ended single-fund investment company, which does not form part of a consolidated entity or hold investments in any subsidiaries, associates or joint venture entities.

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