This guide focuses on investment fund-specific issues, and therefore does not illustrate disclosures of a more general nature or disclosures not relevant to our Illustrative IFRS financial statements - Investment funds 2019 Publication date: 08 Nov 2019 This publication is based on the requirements of IFRS standards and interpretations for the financial year beginning on 1 January 2019. Illustrative Annual Accounts for Management Companies and Alternative Investment Fund Managers in accordance with Luxembourg GAAP | January 2018 3 Dear Readers, With around EUR 4.13 trillion of total net assets in Investment Funds as at 31 October 2017, Luxembourg continues to be Europe’s leading Investment Fund centre. to holders of redeemable shares 10 … You may withdraw your consent to cookies at any time once you have entered the website through a link in the privacy policy, which you can find at the bottom of each page on the website. Value accounts investment funds Annual financial reporting 2020 Pages Directors' report 12 Auditor’s independence declaration 14 Financial statements 21 Statement of comprehensive income 24 Balance sheet 31 Statement of changes in equity 35 Statement of cash flows 38 Notes to the financial statements 41 1. Ernst & Young Global Limited, a UK company limited by guarantee, does not provide services to clients. 31 December 2019 year ends. Ernst & Young Global Limited, a UK company limited by guarantee, does not provide services to clients. • Support management’s mastering of US GAAP and IFRS. Warning, this action will download the whole document into PDF format. Published on: Oct 14, 2020 The model financial statements of International GAAP Holdings Limited for the year ended December 31, 2020 are intended to illustrate the presentation and disclosure requirements of IFRS Standards without the use of any actual numbers. Certain disclosures are included in these financial statements merely for illustrative purposes, even though they may be regarded as items or transactions that are not material for the Group. financial statements – Illustrative disclosures (September 2018) and Guide to annual financial statements – Illustrative disclosures for banks (December 2018). These financial statements illustrate the presentation and disclosure requirements of IFRSs for the year ended 31 December 2019 by an entity that is not a first-time adopter of IFRSs. Guide to annual financial statements. Intangible assets and goodwill 146 28. This material has been prepared for general informational purposes only and is not intended to be relied upon as accounting, tax, or other professional advice. Accounting, Auditing, Actuarial, EY, Commentaries, 2019 Commentaries, Illustrative accounts and checklists Accounting, IFRS Good Group (International) Limited - Illustrative consolidated financial statements for the year ended 31 December 2019 | Better Regulation This publication illustrates the presentation and disclosure requirements of IFRS for investment funds. Financial statement preparers and other users of these illustrative financial statements are therefore cautioned to stay informed of, and carefully evaluate, subsequent authoritative and interpretative guidance. Illustrative consolidated financial statements • Investment property, 2014 • Investment funds, 2014 Realistic sets of financial statements – for existing IFRS preparers – illustrating the required disclosure and presentation. financial reporting timelines. Property and equipment 145 27. 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