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Comparison for Investment Funds 2013 IFRS/U.S. GAAP/Luxembourg GAAP

Elements of success


There is a continued focus on moving toward a set of globally accepted standards in the area of financial reporting that address the needs of fund investors and acknowledge the unique nature of the fund accounting industry. This briefing highlights selected differences between IFRS, U.S. GAAP, and Luxembourg GAAP, including:

  • International updates
  • Industry specific guidance for investment funds
  • Financial statement presentation and disclosure differences for investment funds
  • Selected accounting differences that impact investment funds

As used in this document, “Deloitte” means Deloitte LLP [and its subsidiaries]. Please see for a detailed description of the legal structure of Deloitte LLP and its subsidiaries. Certain services may not be available to attest clients under the rules and regulations of public accounting.

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