Certain information contained in these illustrative financial statements may be superseded as new guidance or interpretations are issued. A guide for companies listed on the Main Board of The Stock Exchange of Hong Kong Limited, which are required to prepare their annual financial reports. 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. They illustrate the impact of the application of IFRSs that are mandatorily effective for the annual period beginning on 1 January 2019. The information contained in these illustrative financial statements is of a general nature related to private investment companies only and is not intended to address the circumstances of any particular entity. Interest-bearing deposits in other financial institutions . Related content. Investment Fund Limited (Equity) illustrative financial statements for the year ended 31 December 2018, the ordering of the notes follows, to a great extent, the structures suggested in paragraph 114 of IAS 1 by giving prominence to and grouping Investment property 86 24. This publication provides an illustrative set of consolidated financial statements, for a fictitious listed company, VALUE HKFRS Limited. statements of ABC Pte. Important notices: This publication is intended as an illustrative guide rather than a definitive statement. Investment property - 2019 Industry Illustrative financial statements Private Equity Funds - 2019 Illustrative IFRS financial statements IFRS 9 for banks - Illustrative disclosures The shares of the parent company of the illustrated IP Group are publicly traded; disclosures on segments and This edition contains illustrative consolidated financial statements with year-end 31 December 2019. KPMG's ISG announces its Guide to annual financial statements – Illustrative disclosures for investment funds to help companies that report under IFRS prepare their financial statements. About this guide 2 References and abbreviations 5 Financial statements 6. 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. • Support management’s mastering of US GAAP and IFRS. Review our cookie policy for more information. In so doing, we play a critical role in building a better working world for our people, for our clients and for our communities. Intangible assets and goodwill 146 28. The illustrative financial statements are intended to reflect transactions, events and circumstances that we consider to be most common for a broad range of first-time adopters of IFRS, across a wide variety of industries. PwC Value Accounts Investment Funds 1 30 June 2019 Introduction This publication presents illustrative general purpose annual financial statements (GPFS) for a fictitious managed investment scheme, VALUE ACCOUNTS Unit Trust, and a fictitious pooled superannuation trust, VALUE ACCOUNTS Pooled Superannuation Trust. The information is general in nature, based on existing authorities, and is subject to change. In addition to cookies that are strictly necessary to operate this website, we use the following types of cookies to improve your experience and our services: Functional cookies to enhance your experience (e.g. 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. Good Mining (International) Limited 31 December 2019. Good Mining (International) Limited 31 December 2019. financial reporting timelines. Please see www.pwc.com/structure  for further details. Equity ‑accounted investees 88 25. The insights and quality services we deliver help build trust and confidence in the capital markets and in economies the world over. VALUE HKFRS Limited and its subsidiaries manufacture goods, provides IT consulting services and hold investment property. This has been included in Appendix III. This publication is designed to help you prepare financial statements for investment funds in line with Australian Accounting Standards. This publication contains an illustrative set of financial statements for Good Investment Fund Limited (Liability) (the Fund) that has been prepared in accordance with International Financial Reporting Standards (IFRS). EY refers to the global organization, and may refer to one or more, of the member firms of Ernst & Young Global Limited, each of which is a separate legal entity. For the year ended 31 December 2019. Impairment guidance Guidance includes: • Questions and answers on impairment of non-financial assets in the current crisis. Illustrative IFRS financial statements 2019 – Investment funds 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 (‘ABC Fund’ or the ‘Fund’). EY is a global leader in assurance, consulting, strategy and transactions, and tax services. home.kpmg/ifrs $ Contents. It also contains additional disclosures that are considered to be best industry practice, particularly where such disclosures are included in illustrative examples provided with a specific standard. 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