IFRS Model Financial Statements (Amended to illustrate the adoption of IFRS 9)
Published on:
Jan 22, 2010
This version of our model IFRS financial statements for 2009 illustrates early adoption of IFRS 9 Financial Instruments, which was issued in November 2009. IFRS 9 is effective 1 January 2015, but early adoption is permitted starting in 2009.
A companion publication, IFRS Model Financial Statements 2009, does not reflect the early adoption of IFRS 9.
