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This publication provides an illustrative set of financial statements, prepared in accordance with International Financial Reporting Standards (IFRS), for a fictitious private equity limited partnership ("ABC Private Equity LP" or "Partnership").
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", IAS 1 (Amendment), "Presentation of financial statements - puttable financial instruments and obligations arising on liquidation", IAS 28 (Amendment), "Investments in associates", IAS 31 (Amendment), "Interests in joint ventures" and IFRS 8, "Operating segments" have been early adopted.
This publication attempts to create a realistic set of financial statements for a private equity limited partnership. Certain types of transaction have not been included, as they are not relevant to the Partnership's operations.
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Read more by downloading our Illustrative IFRS financial statements 2008 - Private equity (pdf file, 685KB) for your reference.
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