IFRS IILUSTRATIVE FINANCIAL STATEMENTS: INVESTMENT FUNDS pot

... payables. IFRS Illustrative financial statements: Investment funds December 2011 kpmg.com /ifrs 18 | Illustrative financial statements: Investment funds © 2011 KPMG IFRG Limited, a UK company, ... securities and equity investments that are managed and evaluated on a fair value basis as part of the Fund’s documented investment strategy.Illustrative financial statements: Investment funds | 17© ... 2012.● In May 2011 the IASB issued IFRS 10 Consolidated Financial Statements, IFRS 11 Joint  Arrangements, IFRS 12 Disclosure of Interests in Other Entities and IFRS 13 Fair Value  Measurement,...

... funds and feeder fund structures• Launch of property funds • Launch of commodities funds • Establishment of retail funds of hedge funds • Structuring and launch of Irish common contractual funds ... driven investment funds • Launch of an insurance linked investment fund• Advising on socially responsible and environment UCITS and non-UCITS funds • Structuring of Shariah-compliant funds • ... down to earth and overall a breath of fresh air to deal with”. Investment Funds: European Legal 500 2011“This huge investment funds and financial services group is undoubtedly a heavyweight player...

... associates. Investment Funds Committee overviewThe Investment Funds Committeeprovidesaconvenientforumforitsmemberstoconsidercurrentdevelopmentsintheglobal investment funds industry,includingbothregulatoryandproductdevelopment.Italsoproducesanannualnewsletterforitsmembers.InadditiontoitsprogrammesattheannualIBAconferences,theCommitteepresentsanannualconferenceonGlobalisationofMutual Funds normallyheldinBermudainApril/May–nowinits16thsuccessfulyear.Co-sponsoredbytheNational Investment CompanyServiceAssociation(NICSA),theeventattractsdelegatesfromapproximately30countries.TheCommitteealsohasanestablishedPrivate Investment Funds Subcommittee.TheSubcommitteefocusesonspecialisedcollective investment vehiclessuchasventurecapital,realestate,hedge,leveragebuy-outandcommodity funds. InadditiontoitsprogrammeattheannualIBAconferences,thesubcommitteeannuallypresentsthePrivate Investment Funds ConferencenormallyheldinLondoneachwinter.Thisconferenceisco-sponsoredbythePrivate Funds CommitteeoftheAmericanBarAssociationandisnowinitssixthsuccessful ... overviewThe Investment Funds Committeeprovidesaconvenientforumforitsmemberstoconsidercurrentdevelopmentsintheglobal investment funds industry,includingbothregulatoryandproductdevelopment.Italsoproducesanannualnewsletterforitsmembers.InadditiontoitsprogrammesattheannualIBAconferences,theCommitteepresentsanannualconferenceonGlobalisationofMutual Funds normallyheldinBermudainApril/May–nowinits16thsuccessfulyear.Co-sponsoredbytheNational Investment CompanyServiceAssociation(NICSA),theeventattractsdelegatesfromapproximately30countries.TheCommitteealsohasanestablishedPrivate Investment Funds Subcommittee.TheSubcommitteefocusesonspecialisedcollective investment vehiclessuchasventurecapital,realestate,hedge,leveragebuy-outandcommodity funds. InadditiontoitsprogrammeattheannualIBAconferences,thesubcommitteeannuallypresentsthePrivate Investment Funds ConferencenormallyheldinLondoneachwinter.Thisconferenceisco-sponsoredbythePrivate Funds CommitteeoftheAmericanBarAssociationandisnowinitssixthsuccessful ... Bundesverband Investment and Asset Management (BVI), the Bundesverband Alternative Investments (BAI) and the Irish Funds Industry Association (IFIA)22nd Annual Conference on the Globalisation of Investment...

... 2013:  IFRS 9 Financial Instruments; Amendments to IAS 32 Offsetting Financial Assets and Financial Liabilities; and Amendments to IFRS 10, 12 and IAS 27 Investment Entities. IFRS 9 Financial ... (d)Amendments to IFRS 7 Disclosures – Offsetting Financial Assets and Financial LiabilitiesThe Group has applied the amendments to IFRS 7 Disclosures – Offsetting Financial Assets and Financial Liabilities ... the Group has applied for the first time IFRS 10, IFRS 11, IFRS 12 and IAS 28 (as revised in 2011) together with the amendments to IFRS 10, IFRS 11 and IFRS 12 regarding the transitional guidance....

... Luxembourg.ADVISORYRisk Measurement Services for Investment Funds ...

... Tokyowww.ogier.comLuxembourgComplex alternative UCITS & Specialised Investment Funds Asset class - Hedge Investment Funds | June 2012IntroductionA founder member of the European Union beneting ... collective investment and specialised investment funds stood at €2.157 trillion as at January 2012. These assets under management are held in 2,450 undertakings for collective investment, ... our separate brieng “Luxembourg Alternative Investment Funds , which may be accessed via the Luxembourg section of www.ogier.com. Investment Funds | June 20122Choice of fund vehicleThe...

... Illustrative IFRS financial statements 2011 – Investment funds Statement of financial position1p54, 60, 113 As at 31 DecemberNote 2011 2010Assets1p66 Current assets1p54(d), IFRS7 p8(a) Financial ... application.PwC – Illustrative IFRS financial statements 2011 – Investment funds 7Notes to the financial statements(All amounts inethousands unless otherwise stated)1p119 IFRS7 p212.3 Financial assets and ... Illustrative IFRS financial statements 2011 – Investment funds 9Notes to the financial statements(All amounts inethousands unless otherwise stated)Illustrative IFRS consolidated nancial statements Investment...

... half of 2013. International Financial Reporting Standards ( IFRS ) Update Recent IFRS Update – IFRS 10 Consolidated Financial Statements ( IFRS 10”) Status – IFRS 10 is to be applied for ... accordance with IFRS 9 or IAS 39, and the IASB expects that investment entities would apply these Recent IFRS Update – IFRS 13 Fair Value Measurement ( IFRS 13”) Status – IFRS 13 is to ... definition of an investment entity include most investment funds, including mutual funds, private equity and venture capital structures, pension funds and sovereign wealth funds. Where an...

... exemptions for specialized entities such as investment funds, and many commenters questioned the usefulness of investment fund financial statements if investment funds consolidated all entities that ... Technical Brief for Investment Funds Accounting, Financial Reporting and Regulatory: Volume 4 –December 2011 © 2011 Deloitte & Touche Page 11 of 26 4. Pooling of funds: The funds of the entity's ... expedient’ for investments in other investment funds – ASC 820 provides for a ‘practical expedient’ that allows in specific circumstances for an entity with an investment an investment fund...

... Investments17,807 38 1,578 622 18,801 9,663 8,273 Tangible, intangible and investment assets FINANCIAL STATEMENTS OF BMW AG Financial Year 201120 2 BMW AG in figures 4 Balance Sheet at 31 December ... BMW AG Ten-year ComparisonBMW AGNotes to the Financial StatementsList of investmentsPrincipal subsidiaries of BMW AG Equity Net result Capital investment at 31 December 2011in € million ... subsidiaries, based on financial statements drawn up in accordance with HGB.2 In the case of foreign subsidiaries, based on financial statements drawn up in accordance with IFRSs. Equity and net...