IFRS and FRS 102 comparison for investment funds

This useful paper prepared by the Irish Funds Industry Association Financial Reporting working group highlights the differences between International Financial Reporting Standards as adopted by the European Union (“IFRS”) and the recently developed FRS 102 (the “New Irish GAAP”) as they apply to investment funds. The paper focuses on the main differences between the two GAAPs as they relate to valuation of investments, key disclosures, consolidation and revenue recognition for investment funds.

IFIA IFRS and FRS 102 comparison.


Date Added: 25 Aug 2015

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