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Investment funds – Illustrative disclosures

Investment funds – Illustrative disclosures

Your essential guide to preparing IFRS financial statements for investment funds.


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Darina Barrett, Partner, KPMG in Ireland

EMA Head of Asset Management

KPMG in Ireland


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Investment funds – Illustrative disclosures

Your essential year-end guide

Our Guides to financial statements help you to prepare financial statements in accordance with IFRS. They illustrate one possible format for financial statements prepared under IFRS.

This edition (PDF 3 MB) is based on a fictitious tax-exempt open-ended single-fund investment company, which is not a first-time adopter of IFRS.

Impact of IFRS 9

Users and regulators are showing an increasing interest in understanding the possible impact that the adoption of IFRS 9 Financial Instruments will have on the financial statements of financial sector entities.

As a consequence, significant focus is expected on the pre-transition disclosures.

Better communication

Financial reporting is not just about technical compliance, but also effective communication. Investors continue to ask for a step-up in the quality of business reporting, so companies should be careful not to become buried in compliance to the exclusion of relevance. In preparing their financial statements, companies need to focus on improving their communication by reporting financial information in a meaningful way and innovating their financial statement presentation and disclosure in the broader context of better business reporting.

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