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Models and checklists

Our model financial statements illustrate the application of the presentation and disclosure requirements of IFRSs. Our checklists are a great tool to assist in ensuring compliance with all relevant requirements.

You will find direct links to the latest global editions below. Other editions can be found by exploring the structure on the left of the page (under the relevant country or for translations), and also on the jurisdiction pages for particular countries.

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Related Publications

  • IAS 34 compliance checklist 2012 (Excel)

    Nov 12, 2012

    Deloitte's IFRS Global Office has published an updated checklist of the requirements of IAS 34 'Interim Financial Reporting', formatted to allow the recording of a review of interim financial statements, with a place to indicate yes/no/not-applicable for each item. The checklist addresses the requirements of IAS 34 at 30 June 2012.

  • IFRS Model Financial Statements 2012

    Oct 16, 2012

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

  • 2011 Model financial statements with early adoption

    Jan 16, 2012

    The model financial statements illustrate the impact of a number of new and revised Standards and Interpretations that are mandatorily effective on 1 January 2011 and the impact of the early application of new and revised Standards that are not yet mandatorily effective on 1 January 2011 (e.g. IFRS 9 'Financial Instruments', IFRS 10 'Consolidated Financial Statements', IFRS 11 'Joint Arrangements' and IFRS 12 'Disclosure of Interests in Other Entities' and amendments to IAS 1, IAS 12, and IAS 19).

  • IFRS Model Financial Statements 2011

    Nov 08, 2011

    Deloitte's Global IFRS Office has released International Financial Reporting Standards — Model financial statements with no early application.

  • IAS 34 compliance checklist 2011 (Excel)

    Sep 13, 2011

    Deloitte's IFRS Global Office has published an updated checklist of the requirements of IAS 34 Interim Financial Reporting, formatted to allow the recording of a review of interim financial statements, with a place to indicate yes/no/not-applicable for each item. The checklist addresses the requirements of IAS 34 at 30 June 2011.

  • IFRS Model Financial Statements 2010

    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.

  • IFRS Compliance Questionnaire 2010

    Nov 29, 2010

    This 329-page questionnaire summarises the recognition and measurement requirements in IFRSs issued on or before 30 September 2010. It may be used to assist in considering compliance with those pronouncements. It is not a substitute for your understanding of such pronouncements and the exercise of your judgment. Users of the questionnaire are presumed to have a thorough understanding of the pronouncements and should refer to the text of the pronouncements, as necessary, in considering particular items in this questionnaire. The items in this questionnaire are referenced to the applicable sections of the IFRSs.

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