Illustrative IFRS financial statements - Investment funds 2019

Publication date: 08 Nov 2019

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This publication is based on the requirements of IFRS standards and interpretations for the financial year beginning on 1 January 2019.


This publication is based on the requirements of IFRS standards and interpretations for the financial year beginning on 1 January 2019. The most significant change to the publication this year is updated guidance included in Appendix VIII to address IFRIC 23 ‘Uncertainty over income tax treatments’ which is applicable for financial years beginning on or after 1 January 2019. 

Any questions on the illustrative fund financial statements, or suggestions for improvements, can be sent to Parry Deopersad (Cayman) or Michael Baker (Cayman).

 
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