Investment funds – Illustrative disclosures

KPMG’s guide to preparing financial statements for investment funds under IFRS® Accounting Standards.

Our Guides to financial statements help you to prepare financial statements in accordance with IFRS Accounting Standards by illustrating one possible format. Our Guide to annual financial statements – Illustrative disclosures for investment funds is based on a fictitious tax-exempt open-ended single-fund investment company, which is not a first-time adopter of IFRS Accounting Standards. It reflects IFRS Accounting Standards in issue at 30 November 2025 that are required to be applied ...

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Authors: Patricia Stebbens

Published Date: 19 February 2026