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IFRS: Illustrative financial statements 2006 - Investment funds 

2006

  
Updated financial statements of a fictional investment fund to illustrate the disclosure and presentation required by International Financial Reporting Standard ("IFRS") applicable to financial years beginning on or after 1 January 2006.  The company is an existing preparer of IFRS financial statements; IFRS 1 is not applicable.  Certain types of transaction have not been included, as they are not relevant to the Fund's operations.  Appendices contain disclosures for some additional items and transactions, including available-for-sale securities and unlisted equity securities.
   

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