From compliance to communication – Your investmen... | KPMG | ZA

From compliance to communication – Your investment fund's story

From compliance to communication – Your investmen...

2013 saw a number of new and revised IFRSs come into effect, some of which contain significant new disclosures.

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Meanwhile, there has been a growing recognition that financial statements – and corporate reports in general – have to go beyond mere compliance to better communicate an investment fund’s strategy, performance and development. Every investment fund has a unique story to tell, and its financial statements should contribute to communicating that story effectively.

We are therefore pleased to announce our updated 2013 Guide to annual financial statements – Illustrative disclosures for investment funds, which provides examples of how to present clearer and more engaging IFRS disclosures, organised in a more cohesive way.

This new Guide to IFS for investment funds takes account of new or revised IFRSs that are effective for the first time for an annual reporting period.

Every investment fund has a unique story to tell, and its financial statements should contribute to communicating that story effectively. Our updated guide provides examples of how to present clearer and more engaging IFRS disclosures, organised in a more cohesive way.
Guide to annual financial statements - Illustrative disclosures for investment funds (PDF 6.41MB)

Also available

December 2013
Guide to annual financial statements - Illustrative disclosures for banks
September 2013
Guide to annual financial statements – Illustrative disclosures
Guide to annual financial statements – Disclosure checklist

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