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2 | Guide annual financial statements - Illustrative disclosures investment funds INTRODUCTION Primary statements Notes Appendices this guide guide been produced the KPMG International Standards Group (part KPMG IFRG Limited). is intended help entities prepare present financial statements accordance .
Alternative performance measure 69. 15. Adjusted earnings interest, tax, . Disposal group held sale 76 21. Property, plant equipment 78 22. Intangible assets goodwill 81 23. Investment property 88 24. Equity‑accounted investees 90 25. investments, including derivatives 93 . Guide annual financial statements .
The information contained these illustrative financial statements of general nature related private investment companies and not intended address circumstances any entity. form content financial statements the responsibility the specific entity's management.
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kpmg / Alternative Investment Fund Illustrative Financial Statements December 2014 . information contained these illustrative financial statements of general nature relating private investment companies only, is intended address circumstances any .
2 | Guide annual financial statements - Illustrative disclosures investment funds INTRODUCTION Primary statements Notes Appendices this guide guide been produced the KPMG International Standards Group (part KPMG IFRG Limited). is intended help entities prepare present financial statements accordance .
The table illustrates way present investments type: 2016 KPMG LLP, Delaware limited liability partnership the U.S. member firm the KPMG network independent member . Appendix B be when reporting entity presents separate statement financial condition when alternative presentation .
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Illustrative financial statements - KPMG / illustrative-financial
