A practical guide to IFRS 7 for Investment Funds

IFRS 7 regelt die Angabepflichten für Finanzinstrumente im Anhang und stellt damit Investmentfonds, Private Equity Fonds und Immobilienfonds vor neue Herausforderungen. Das Ausmaß der Angabepflichten bestimmt sich dabei nach dem Umfang in dem ein Fonds in Finanzinstrumente investiert ist.

Seeing risk „through the eyes of management“ is a welcome opportunity to bring financial reporting more closely in line with the way funds are managed; it also allows management to disclose internal measures not previously recognised under IFRS. IFRS 7 enhances the fund’s ability to demonstrate the strengths of its control environment, but it could also expose any flaws in the risk assumptions underlying key accounting judgements and estimates.

A practical guide to IFRS 7 (April 2010)

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