年度财务报表指引:投资基金披露范本 | 毕马威中国 | CN
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年度财务报表指引:投资基金披露范本

年度财务报表指引:投资基金披露范本

本指引以一家虚构的免税开放式单一基金投资公司为蓝本,展示了一个可采用的财务报表呈报格式,协助读者按照《国际财务报告准则》编制投资基金或类似的金融机构的财务报表,有关基金投资公司既不是合并实体的一部分,也没有在任何附属公司、联营公司或合营公司持有投资。

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年度财务报表指引:投资基金披露范本

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