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IFRS Model Financial Statements 2010

Published on: Nov 29, 2010

These model financial statements for the year ended 31 December 2010 illustrate the application of the presentation and disclosure requirements of International Financial Reporting Standards (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. These model financial statements do not reflect the early adoption of IFRS 9.

A companion publication, IFRS Model Financial Statements 2010 (including early adoption of IFRS 9), does reflect the early adoption of IFRS 9.

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