This publication provides an illustrative set of financial statements, prepared in accordance with IFRS, for a fictional private equity partnership (an existing preparer of IFRS financial statements).

This publication is based on the requirements of IFRS standards and interpretations for financial years beginning on or after 1 January 2009. Certain types of transaction have not been included, as they are not relevant to the Partnership's operations. The Partnership has early adopted: IAS 32 (Amendment), 'Financial instruments: Presentation', and IAS 1 (Amendment), 'Presentation of financial statements', 'Puttable financial instruments and obligations arising on liquidation'; IAS 28 (Amendment), 'Investments in associates' (and consequential amendments to IAS 32, 'Financial instruments: Presentation' and IFRS 7, 'Financial instruments: Disclosures'); IAS 31 (Amendment), 'Interests in joint ventures' (and consequential amendments to IAS 32, 'Financial instruments: Presentation', and IFRS 7, 'Financial instruments: Disclosures'); and IFRS 8, 'Operating segments'.

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