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IFRS Model Financial Statements 2012

16 Oct 2012

Deloitte's Global IFRS Office has released International Financial Reporting Standards — Model financial statements for the year ended 31 December 2012.

These financial statements illustrate the presentation and disclosure requirements of IFRSs for the year ended 31 December 2012 by an entity that is not a first-time adopter of IFRSs. They illustrate the impact of the application of IFRSs that are mandatorily effective for the annual period beginning on 1 January 2012.

The publication includes:

  • Section 1 — Overview of new and revised International Financial Reporting Standards (IFRSs)
    • An overview of new and revised International Financial Reporting Standards (IFRSs) that are mandatorily effective for the year ended 31 December 2012
    • An overview of new and revised IFRSs that are not yet mandatorily effective but allow early application for the year ended 31 December 2012
  • Section 2 — Model financial statements of International GAAP Holdings Limited for the year ended 31 December 2012

Click to view IFRS Model Financial Statements 2012.

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