IFRS for Investment Funds
Skip Ribbon Commands
Skip to main content

This system library was created by the Publishing feature to store pages that are created in this site.

IFRS for Investment Funds

courseType Technical Skills, Financial Sector

Course preview

No content to display

Show interest form

Please fill this form and you will get notified when a new session is available.

* * * * *
  terms and conditions.

*  required information

Contact PwC's Academy

Phone +352 49 48 48 4040
Mail pwcacademy@lu.pwc.com

PwC's Academy
2 rue Gerhard Mercator
L-2182 Luxembourg
map & driving instructions

cancellation policies

general terms and conditions

Cofinancement de la formation: les nouvelles dispositions législatives 2018

Pour plus d'informations veuillez consulter notre article.

Ou directement : Lifelonglearning​​

Interested in a in-house workshop?

Please let us know if you are interested in organising this training course as an in-house training workshop.

Send us more information

Related courses

General course details


This course covers in details IFRS bound to Investment funds and asset management. The instructors will use concrete examples to explain to the participants the theoretical part and so insure them a better understanding of these new knowledge.  

This module is open to participants having already a good knowledge in IFRS.


By the end of the training, participants will be able to:

  • Understand the key technical elements of IFRS specifically relating to the Investment Fund industry;
  • Identify and explain issues and practical implications of IFRS applied to the Investment Funds industry;
  • Determine both the IFRS accounting treatment and financial statement disclosures required. 


  • Introduction

             - Investment Funds under IFRS
Partnership, Trust and other fund structures

  • Presentation of financial statements for Investment funds

              - Illustrative Financial Statements for funds under IFRS
              - Revised IAS 1
              - IAS 7
              - IAS 8
              - IAS 10
              - IAS 21- IAS 21

  • Consolidation (Agent versus Principal, Auto pilot, master-feeder..) and related disclosures

              - IAS 27, 28, 31 and SIC 12
              - Master - Feeder / Umbrella fund / Combined Financial Statements

  • Financial instruments, fair value, debt/equity analysis 
  • Other IFRS topics applicable to Investment funds

Target audience:

  • Heads of accounting and their teams
  • Professionals of the financial sector
  • Management controllers
  • Teams of internal auditors and internal control
  • Heads of consolidation
  • Tax consultants
  • Accountants 

Our lead expert

This training is coordinated by Marc Minet, head partner of IFRS Learning Solution of PwC Luxembourg. The training will be animated by partners, directors, senior managers or managers of PwC Luxembourg daily involved in the implementation of the IFRS framework.


Marc Minet is the IFRS leader for PwC Luxembourg and is partner in the Assurance Practice. He has over 20 years experience in serving financial and multinational institutions providing audit and advisory services. From 2004 to 2006, Marc Minet was part of the PwC Global Accounting and Consulting Services (GACS) central team in London as a partner specialised in accounting for financial instruments under IFRS.
Back to Luxembourg, he continues to audit and advise groups reporting under IFRS. His experience includes the audit of listed international groups preparing consolidated financial statements under IFRS, capital market transactions (IPO, bond offerings), IFRS conversions, accounting advices and training solutions.
He is member of several PwC International IFRS working groups: GACS, Financial Instruments Topical Team (FITT), Corporate Treasury Technical Committee (CTTC) and Asset Management International Accounting Group (AM IAG).
Marc Minet graduated from HEC-University of Liège-Belgium. He is a qualified “Réviseur d’entreprises agréé” and “Expert Comptable” in Luxembourg. Since 2004, Marc Minet has been teaching courses on IFRS and he is an author or co-author of various publications about IFRS, including the PwC Manual of Accounting.



This training is also available in French.

Number of participants

Limited to 20 participants to ensure good interactivity.


1 day

© 2019 PricewaterhouseCoopers Academy S.à r.l. All rights reserved. "PwC" refers to the network of member firms of PricewaterhouseCoopers International Limited, each of which is a separate and independent legal entity.
This website uses cookies to provide a personalized browsing experience and appropriate site functionality.
By using this site, you agree to our use of cookies as outlined in our cookies policy. More information