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IFRS Core Tools - EY

ifrs core ToolsGood Investment Fund Limited (Equity)Illustrative financial statements for the year ended 31 December 2015 International GAAP 1 Good Investment Fund Limited (Equity) Contents Abbreviations and key .. 2 Introduction .. 3 Independent auditor s report to the shareholders of Good Investment Fund Limited (Equity) .. 8 Statement of comprehensive income .. 9 Statement of financial position .. 10 Statement of changes in equity .. 11 Statement of cash flows .. 12 Notes to the financial statements .. 15 Appendix 1 Statement of cash flows (example of direct method) .. 64 Appendix 2 Examples of other market risk disclosures .. 65 Appendix 3 Fund with treasurey shares .. 66 Appendix 4 Fund which reclassifies puttable shares .. 67 Appendix 5 Fund with non-puttable shares.

IFRS Core Tools Good Investment Fund Limited (Equity) Illustrative financial statements for the year ended 31 December 2015 International GAAP®

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