tailieunhanh - Good Investment Fund Limited (Equity)

Tham khảo sách 'good investment fund limited (equity)', tài chính - ngân hàng, quỹ đầu tư phục vụ nhu cầu học tập, nghiên cứu và làm việc hiệu quả | Good Investment Fund Limited Equity s equity instruments for International GAAP Illustrati financial statements of an investment fund whose puttable shares are classifie the year ended 31 December 2011 Based on International Financial Reporting Standards in issue at 30 September 2011 Contents Abbreviations and Independent auditor s report to the shareholders of Good Investment Fund Statement of comprehensive Statement of financial Statement of changes in Statement of cash Notes to the financial I. Corporate Basis of Summary of significant accounting Changes in accounting policy and 3. Significant accounting judgements estimates and 4. Standards issued but not yet 5. Segment 6. Financial assets and financial liabilities at fair value through profit or 7. Fair value of financial 8. Derivative 9. Collateral given and 10. Due from to II. Cash and cash equivalents .40 12. Categories of financial assets and financial liabilities .41 13. Share c 14. Interest revenue and 15. Dividend revenue and expense .44 16. Income tax .45 17. Earning per share optional .45 18. Dividends paid and proposed .45 19. Financial risk management objectives and 20. Personnel .61 21. Commitments and contingencies .61 22. Related party disclosures .61 23. Events after the reporting Appendix 1 - Statement of cash flows indirect method .64 Appendix 2 - Value at risk Appendix 3 - Examples of other market risk Appendix 4 - Fund with treasury Appendix 5 - Fund that reclassifies puttable shares .72 Appendix 6 - Fund with non-puttable Appendix 7 - Fund that has more than one Appendix 8 - Comparison between different variations of Good .