tailieunhanh - Illustrative financial statements: investment funds 2010

A key element of the World Bank’s support, especially after Mr. Wolfensohn assumed the presidency, is ensuring that the large amount of resources devoted to these 1,500 projects in the portfolio is used as effectively as possible in reaching our shared goals of sustainable eco- nomic development and poverty alleviation. The track record of the recent past in this respect leaves something to be desired. Roughly speaking, at completion, about one-third of the projects the Bank finances do not measure up to the high standards initially set for them. Development is a risky business; it involves complex issues. It takes place in countries where institutions are weak, and it. | H3 Illustrative financial statements investment funds International Financial Reporting Standards March 2010 AUDIT ADVISORY Til 1 Jk 1 t ỀI J 3 1 I fl About this publication These illustrative financial statements have been produced by the KPMG International Standards Group part of KPMG IFRG Limited and the views expressed herein are those of the KPMG International Standards Group. Content The purpose of this publication is to assist you in preparing the financial statements of an investment fund in accordance with International Financial Reporting Standards IFRSs . It illustrates one possible format of financial statements for fund-specific entities based on a fictitious tax-exempt open-ended single-fund investment company which does not form part of a consolidated entity nor holds investments in any subsidiaries associates or joint venture entities and whose redeemable shares are classified as financial liabilities the company is outside the scope of IFRS 8 Operating Segments and is not a first-time adopter of IFRSs see Technical guide . Appendix I provides an example of disclosures for a fund within the scope of IFRS 8 with multiple reportable segments. Appendix II provides an example of disclosures for a fund whose puttable instruments are classified as equity. This publication reflects IFRSs in issue at 31 December 2009 that are required to be applied by an entity with an annual period beginning on 1 January 2009 currently effective requirements . Other IFRSs or amendments thereto that are effective for annual periods beginning after 1 January 2009 forthcoming requirements have not been adopted early in preparing these illustrative financial statements. This publication focuses on disclosure requirements which are specific to funds activities. For other disclosures that might be relevant to an entity please refer to our publications Illustrative financial statements and Illustrative financial statements banks. This publication illustrates only the financial .

• Quỹ đầu tư
• small and medium enterprises
• commercial banks
• credit demand
• bank credit
• management
• economic sectors
• Factors affecting the business performance of enterprises
• Evidence at Vietnam small and medium sized enterprises
• Evidence at Vietnam small
• Evidence at medium sized enterprises
• Factors affecting knowledge sharing in enterprises
• Evidence from small and medium enterprises in Vietnam
• Medium enterprises in Vietnam
• Ensure the sustainable development of businesses
• Employees' knowledge sharing behavior
• The competitive advantage of small and medium sized enterprises
• The competitive advantage of smal
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• Summary of economic thesis
• Comleting internal control in small
• Medium sized paper manufacturing enterprises in Northern Vietnam
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• Small and medium sized enterprises
• Hanoi based commercial banks
• Vietnams commercial banks
• Positioningquality and relation quality of credit service for SMEs
• Monetary policy and financial support
• Small and medium enterprises in Vietnam
• Vietnam post period of global recession
• Encourage MSEs‟ growth
• Environmental impacts on small and medium enterprises effectiveness
• Small and medium enterprises effectiveness
• The case of fisheries sector in Vietnam
• Increasing global competitiveness
• Global value chains
• Worldwide value chains
• Investing in the mekong river delta of Vietnam
• The opportunity for small and medium enterprises of Korea
• The Mekong Delta of Vietnam
• Korea’s foreign direct investment
• Accounting record keeping practices
• Tax compliance of small and medium scale enterprises
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• Domestic Tax Revenue Division
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• Small Medium Enterprises
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• Doctoral Thesis in Economics
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• Operation of small and medium enterprises
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