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This publication provides an illustrative set of financial statements, prepared in accordance with International Financial Reporting Standards (IFRS), for a fictional open-ended investment fund.
This publication is based on the requirements of IFRS standards and interpretations for financial years beginning on or after 1 January 2008. IAS 32 (Amendment), "Financial instruments: Presentation" and IAS 1 (Amendment), "Presentation of financial statements - puttable financial instruments and obligations arising on liquidation", has been early adopted.
No other interpretations, standards and amendments were early adopted; however, Appendix VII includes segment reporting for a fund that is within the scope of IFRS 8 and has early adopted the standard.
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