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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 member firm publications for particular jurisdictions, or our non-English publications for editions in particular languages.

Registered users can subscribe to email notifications of new editions of this publication series in their communications options. We also announce new editions on Twitter.

 

Related Publications

  • IAS 34 compliance checklist 2013

    Nov 04, 2013

    The checklist summarises 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 as of 30 April 2013.

  • IFRS for SMEs Presentation and Disclosure Checklist 2013

    Oct 01, 2013

    This workbook summarises the presentation and disclosure requirements set out in the International Financial Reporting Standard (IFRS) for Small and Medium-sized Entities (SMEs) in issue as of 9 July 2009. The IFRS for SMEs includes Sections as issued by the International Accounting Standards Board (IASB) and Questions and Answers as issued by the SME Implementation Group (SMEIG).

  • IFRS model financial statements 2013

    Jun 12, 2013

    These financial statements illustrate the presentation and disclosure requirements of IFRSs for the year ended 31 December 2013 by an entity that is not a first-time adopter of IFRSs.

  • 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.