Model IFRS financial statements and checklist for 2006
Jan 16, 2007
We have posted Deloitte's model IFRS financial statements for the year ended 31 December 2006, and a related IFRS presentation and disclosure checklist for 2006. The model financial statements illustrate the application of the presentation and disclosure requirements of IFRSs by an entity that is not a first-time adopter of IFRSs.
They also contain additional disclosures that are considered to be best practice, particularly where such disclosures are included in illustrative examples provided with a specific Standard. Click to download: