Illustrative IFRS financial statements and disclosure checklist

Illustrative corporate consolidated financial statements 2013 provides a realistic set of financial statements for a corporate entity, based on the requirements of IFRS standards and interpretations for financial years beginning on or after 1 January 2013. The entity is an existing preparer of IFRS consolidated financial statements. It also includes appendices providing illustrative financial statements relating to alternative presentation of cash flows and statement of comprehensive income, biological assets, oil and gas exploration assets, and current and forthcoming requirements.

Listing of publications

Illustrative IFRS consolidated financial statements 2011 – Insurance

Illustrative IFRS financial statements 2013 - Investment funds

Illustrative IFRS consolidated financial statements 2013 - Investment property

Illustrative IFRS Consolidated financial statements 2011 - Private equity

We also publish an IFRS disclosure checklist. This has been updated to outline the disclosures required by all standards and interpretations for December 2013 year ends.