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What Is Available on this Page |
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This page includes (click):
2011
- IFRS Model Financial Statements 2011
- IFRS Compliance, Presentation and Disclosure Checklist for 2011
- IFRS Interim Reporting Compliance Checklist for 2011
2010
- IFRS Model Financial Statements 2010
- IFRS Presentation and Disclosure Checklist for 2010
- IFRS Compliance Questionnaire 2010
2009
- IFRS Model Financial Statements 2009
- IFRS Presentation and Disclosure Checklist for 2009
- IFRS Compliance Questionnaire 2009
- IFRS Interim Reporting Compliance Checklist for 2009
2008
- IFRS Model Financial Statements 2008
- IFRS Presentation and Disclosure Checklist for 2008
- IFRS Compliance Questionnaire 2008
2007
- IFRS Model Financial Statements 2007
- IFRS Presentation and Disclosure Checklist for 2007
- IFRS Compliance Questionnaire for 2007
- IFRS Interim Reporting Compliance Checklist for 2007
- IAS 1 (Revised 2007) Compliance Checklist
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Important: Use of these documents
The model financial statements, checklists, and compliance questionnaires included in this section are provided solely for information purposes for your personal use. You should not provide or distribute them to any other person or entity.
None of (1) the member firm that provides any of these documents, (2) Deloitte Touche Tohmatsu, or (3) any other member firm of Deloitte Touche Tohmatsu or any of their respective subsidiaries, affiliates, and related entities, is by means of these documents rendering accounting or other professional advice or services. These documents are not a substitute for professional advice or services; nor should they be used as the basis for any decision or action that may affect your business.
None of (1) the member firm that provides any of these documents, (2) Deloitte Touche Tohmatsu, or (3) any other member firm of Deloitte Touche Tohmatsu or any of their respective subsidiaries, affiliates, and related entities, shall be responsible for any loss sustained by any person who relies on these documents.
Please note that while every effort has been made to ensure that these documents are complete in terms of the relevant requirements of IFRSs, users will inevitably be required to exercise professional judgment based on specific circumstances (for example, determination of whether financial statements 'fairly present'). These documents are merely enabling tools that do not address such judgmental issues.
Also, IFRSs are constantly changing. It is the responsibility of users of the documents on this page to maintain current working knowledge of IFRSs, which may affect the content of the model financial statements and checklists.
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| IFRS Illustrative Financial Statements for 2011 |
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English Version (Without Early Application)
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These model financial statements illustrate the application of the presentation and disclosure requirements of International Financial Reporting Standards (IFRSs) for the year ended 31 December 2011 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.
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. However, they do not illustrate the impact of early adoption of new and revised Standards and Interpretations 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).
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French Canadian Version
German Version
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Deloitte (Germany) has published IFRS Musterkonzernabschluss Dezember 2011 – Model IFRS Financial Statements for 2011 in the German language (PDF 1,323k, 136 pages). Each item in the financial statements is cross-referenced to the relevant source in IFRSs.
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Russian Version
Brazilian Version
Hong Kong Version
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Deloitte (Hong Kong) has published Hong Kong Financial Reporting Standards - Illustrative Financial Statements 2011 (PDF 1,852k, 228 pages). This publication aims to provide useful guidance to preparers of financial statements reporting under Hong Kong Financial Reporting Standards (HKFRSs). Specifically, this publication contains a set of illustrative annual financial statements for the year ended 31 December 2011 of an hypothetical entity with its shares listed on The Stock Exchange of Hong Kong Limited that are prepared in accordance with HKFRSs and the relevant disclosure requirements set out in the Hong Kong Companies Ordinance and the Listing Rules.
The illustrative annual financial statements reflect the impact of the application of some key HKFRSs that are mandatorily effective for 2011 (e.g. HKAS 24 Related Party Disclosures (as revised in 2009) and a number of amendments arising from the annual improvements project.
A number of appendices are also included in this publication in order to give examples of the early application of a number of new and revised Standards that are not yet mandatorily effective on 1 January 2011 (e.g. amendments to HKAS 12 titled Deferred Tax – Recovery of Underlying Assets, a package of five new and revised Standards on consolidation, joint arrangements, associates and disclosures issued in 2011).
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Singapore Version
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Deloitte (Singapore) has published Singapore Illustrative Financial Statements 2011 (PDF 564k, 174 pages). This publication provides a set of sample financial statements of a typical listed company in Singapore, and includes illustrations of the various disclosures required by the Singapore Companies Act, SGX-ST Listing Manual, and Singapore Financial Reporting Standards (FRSs) and Singapore Interpretations (INT FRSs).
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Czech Version
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Deloitte Czech Republic has published IFRS model financial statements for 2011 in the Czech language. You can download
it here:
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English Version Including Early Adoption
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These model financial statements illustrate the application of the presentation and disclosure requirements of International Financial Reporting Standards (IFRSs) for the year ended 31 December 2011 by an entity that is not a first-time adopter of IFRSs.
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). 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.
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| | IFRS Compliance, Presentation and Disclosure Checklist for 2011 |
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English Version
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The checklist summarises the recognition, measurement, presentation and disclosure requirements set out in IFRSs in issue as of 30 June 2011.
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Spanish Version
Canadian Version
Brazilian Version
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| IAS 34 Interim Financial Reporting Compliance Checklist for 2011 |
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This checklist summarises the requirements set out in IAS 34 Interim Financial Reporting at 30 June 2011. The checklist is formatted to allow the recording of a review of interim financial statements, with a place to indicate yes/no/not-applicable for each item.
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| IFRS Illustrative Financial Statements for 2010 |
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English Version
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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.
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English Version Including Early Adoption of IFRS 9
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These model financial statements illustrate the impact of the application of a number of new and revised Standards and Interpretations, including IFRS 9 Financial Instruments (as issued in November 2009 and revised in October 2010).
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Czech Version
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Deloitte (Czech Republic) has published IFRS model financial statements for 2010 in the Czech language. You can download
it here:
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German Version
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Deloitte (Germany) has published IFRS Musterkonzernabschluss Dezember 2010 – Model IFRS Financial Statements for 2010 in the German language (PDF 1,567k, 124 pages). Each item in the financial statements is cross-referenced to the relevant source in IFRSs.
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French Version
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Deloitte (Canada) has published Modèle d'états financiers préparés en conformité avec les IFRS – Model IFRS Financial Statements for 2010 in the French language (ZIP 1,881k). Model financial statements in this translation reflect the early adoption of IFRS 9 (as issued in November 2009 and revised in October 2010). |
Brazilian Version
Polish Version
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Deloitte (Poland) has published Wzorcowe Skonsolidowane Sprawozdanie Finansowe 2010 według MSSF – Model IFRS Consolidated Financial Statements for 2010 in the Polish language (PDF 2,996k, 128 pages). These model financial statements illustrate the accounting and disclosures required by IFRSs as endorsed by the European Union for reporting periods beginning on or after 1 January 2010. Please note that these financial statements reflect those IFRSs endorsed by the EU as of 31 October 2010. They do not reflect other IFRSs that are effective for 2010 but that were not endorsed by 31 October 2010.
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| IFRS Presentation and Disclosure Checklists for 2010 |
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English Version
Czech Version
Spanish Version
German Version
Brazilian Version
Polish Version
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| IFRS Compliance Questionnaire for 2010 |
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English Version
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Deloitte's IFRS Global Office has published our IFRS Compliance Questionnaire for 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. Click to download:
| This questionnaire does not address the requirements of IFRSs as regards presentation and disclosure – please refer
to Deloitte's separate IFRS Presentation and Disclosure Checklist for 2010.
This questionnaire is suitable for use in assessing recognition and measurement in financial statements prepared in accordance
with IFRSs for periods beginning on 1 January 2010. It is not generally appropriate for use for earlier accounting periods – please
refer to previous versions of this questionnaire on this page.
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Spanish Version
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| IFRS Illustrative Financial Statements for 2009 |
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English Version
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These model financial statements for the year ended 31 December 2009 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.
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English Version Including Early Adoption of IFRS 9
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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 2013, but early adoption is permitted starting in 2009.
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German Version
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Deloitte (Germany) has published IFRS Musterkonzernabschluss Dezember 2009 – Model IFRS Financial Statements for 2009 in the German language (PDF 2,821k, 128 pages). Each item in the financial statements is cross-referenced to the relevant source in IFRSs.
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Polish Version
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Deloitte (Poland) has published Wzór skonsolidowanego sprawozdania finansowego wg MSSF za rok zakonczony 31 grudnia 2009 – Model IFRS Consolidated Financial Statements for 2009 in the Polish language. These model financial statements illustrate the accounting and disclosures required by IFRSs as endorsed by the European Union for reporting periods beginning on or after 1 January 2009. Please note that these financial statements reflect those IFRSs endorsed by the EU as of 31 October 2009. They do not reflect other IFRSs that are effective for 2009 but that were not endorsed by 31 October 2009.
Click to download Model IFRS Consolidated Financial Statements for 2009 in Polish (PDF 2,852k)
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Danish Version
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Deloitte (Denmark) has published IFRS Eksempelregnskab 2009 – Model IFRS Financial Statements for 2009 in the Danish language (PDF 1,769k, 175 pages). Each item in the financial statements is cross-referenced to the relevant source in IFRSs.
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Hungarian Version
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Deloitte (Hungary) has published Nemzetközi Pénzügyi Beszámolási Standardok: Minta pénzügyi kimutatások 2009 – IFRS model financial statements for 2009 in the Hungarian language. These financial statements are a translation of the English language version. Click to download Minta pénzügyi kimutatások 2009 (PDF 1,221k).
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Russian Version
Brazilian Version
Taiwanese Version
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Deloitte & Touche in Taiwan has published Model IFRS Financial Statements for 2009 (Including Early Adoption of IFRS 9) in
traditional Chinese language. Please click
here for free download. |
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| IFRS Presentation and Disclosure Checklists for 2009 |
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English Version
Spanish Version
Canadian Versions (English and French)
Deloitte Canada has published Canadian versions of Deloitte's 2009 IFRS Presentation and Disclosure Checklist. The Canadian versions difer from the global versions because they include 'consideration points' relating to key differences between Canadian GAAP and IFRSs that may be helpful for Canadian companies in assessing whether or not they meet the requirements of a specific IFRS. These considerations may also serve as a helpful reference source for Canadian companies on transition to IFRSs from Canadian GAAP. Also, the English version (.docm file) includes a built-in macro that allows users to select standards that are not applicable to them and exclude them automatically:
Polish Version
German Version
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| IFRS Compliance Questionnaire for 2009 |
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English Version
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Deloitte's IFRS Global Office has published our IFRS Compliance Questionnaire for 2009. This 347-page questionnaire summarises the recognition and measurement requirements in IFRSs issued on or before 30 June 2009. 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. Click to download:
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This questionnaire does not address the requirements of IFRSs as regards presentation and disclosure – please refer to Deloitte's separate IFRS Presentation and Disclosure Checklist for 2009.
This questionnaire is suitable for use in assessing recognition and measurement in financial statements prepared in accordance with IFRSs for periods beginning on 1 January 2009. It is not generally appropriate for use for earlier accounting periods – please refer to previous versions of this questionnaire on this page.
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Spanish Version
Canadian Versions (English and French)
Deloitte Canada has published Canadian versions of Deloitte's 2009 IFRS Compliance Checklist. The Canadian versions difer from the global versions because they include 'consideration points' relating to key differences between Canadian GAAP and IFRSs that may be helpful for Canadian companies in assessing whether or not they meet the requirements of a specific IFRS. These considerations may also serve as a helpful reference source for Canadian companies on transition to IFRSs from Canadian GAAP. Also, the English version (.docm file) includes a built-in macro that allows users to select standards that are not applicable to them and exclude them automatically:
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| IAS 34 Interim Financial Reporting Compliance Checklist for 2009 |
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This checklist summarises the requirements set out in IAS 34 Interim Financial Reporting at 28 February 2009. The checklist is formatted to allow the recording of a review of interim financial statements, with a place to indicate yes/no/not-applicable for each item.
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| IFRS Illustrative Financial Statements for 2008 |
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Commercial and industrial company
Although several new Standards and Interpretations were issued during 2008, none are effective for December 2008 year ends. For this reason, Deloitte has not produced revised IFRS model financial statements for December 2008 – the 2007 Version remains an appropriate source of reference for 2008. The majority of the Standards and Interpretations issued in 2008 are effective for annual periods beginning on or after 1 January 2009, and our 2009 IFRS model financial statements will reflect those pronouncements.
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Deloitte's Asia-Pacific IFRS Centre of Excellence in Hong Kong has published illustrative financial statements for the year ended 31 December 2008. These statements illustrate the application of Hong Kong Financial Reporting Standards (HKFRSs), as well as the requirements of the Hong Kong Companies Ordinance and the Listing Rules of the Stock Exchange of Hong Kong and the Growth Enterprise Market, issued and effective up to 31 December 2008. The statements do not reflect early application of new and revised standards, amendments, or interpretations that were issued but are not mandatory for 2008.
Because HKFRSs are virtually identical to IFRSs, these statements also illustrate compliance with IFRSs for 2008.
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Click to download the HKFRS Illustrative Financial Statements for 2008 (PDF 1,330k).
German version
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Deloitte (Germany) has published IFRS Musterkonzernabschluss Dezember 2008 – Model IFRS Financial Statements for 2008 in the German language (PDF 3,832k, 154 pages). Each item in the financial statements is cross-referenced to the relevant source in IFRSs. New for 2008 is the inclusion of IFRIC 11 through 14 and the reclassification amendment to IAS 39 and IFRS 7. Segment information is presented in two ways – using IFRS 8 (permitted but not mandatory for 2008) and IAS 14 (must be followed if IFRS 8 is not elected). Pronouncements not yet endorsed in the European Union are identified.
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Insurance company
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The Deloitte UK Insurance Centre of Excellence has published illustrative 2008 IFRS financial statements for an insurance group. The disclosures are based on IFRSs issued at 31 October 2008 and effective for years beginning on or after 1 January 2008. The statements are not intended to include 'model' disclosures covering all circumstances but, rather, to indicate the type of disclosure required. The nature and amount of disclosure will depend on the underlying business, the extent and complexity of financial instruments and insurance contracts, and how they are managed. Special references are made to disclosures that might be associated with the credit crunch and the recent IASB pronouncements on financial instruments, but further specific consideration by insurers will be needed. A copy of Deloitte's disclosure checklist for IFRS 4 and IFRS 7 is included at the end of the document. Click to download Delto Insurance Group plc – Illustrative Financial Statements and Selected Disclosures for the Year Ended 31 December 2008
(PDF 676k).
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| IFRS Presentation and Disclosure Checklists for 2008 |
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English Version
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Note that none of the new and revised Standards and Interpretations included in this checklist for the first time is effective for annual periods beginning 1 January 2008 (although early adoption is permitted for most). Therefore, for entities with year-ends of 31 December 2008 that have not elected to adopt any of these Standards or Interpretations in advance of their effective dates, and that would prefer to defer the move to the new terminology introduced by IAS 1(2007), it may be preferable to complete the 2007 Release of the Presentation and Disclosure Checklist, which includes all of the Standards and Interpretations effective for accounting periods beginning 1 January 2008. The only change will be that IFRICs 11, 12 and 14, which were not effective for accounting periods beginning 1 January 2007 and, therefore, were shown in shaded text in the 2007 checklist, are effective for periods beginning 1 January 2008 and, therefore, where applicable, they should be completed.
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Spanish Translation
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Deloitte & Touche Ltda (Colombia) has translated the 2008 IFRS Presentation and Disclosure Checklistinto Spanish:
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German Translation
French Translation
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| IFRS Compliance Questionnaire for 2008 |
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English Version
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This questionnaire summarises the recognition and measurement requirements in International Financial Reporting Standards (IFRSs) including Interpretations. This questionnaire 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.
This questionnaire addresses the measurement and recognition requirements of IFRSs issued on or before 31 October 2008. It does not address presentation and disclosure requirements.
The questionnaire is 282 pages long. Click to download 2008 IFRS Compliance Questionnaire (Word version) (ZIP of a Microsoft Word file 706k).
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This questionnaire includes all new and revised Standards and Interpretations issued on or before 31 October 2008. Some of those become mandatory only in 2009, but early adoption is permitted in annual periods beginning 1 January 2008. Entities that have not elected to early-adopt any of these Standards or Interpretations may prefer to complete the 2007 Compliance Questionnaire, which includes all of the Standards and Interpretations mandatory for annual periods beginning on or after 1 January 2008. IFRICs 11, 12, and 14 that were not effective for annual periods beginning on or after 1 January 2007 were shown in shaded text in the 2007 questionnaire. However, these Interpretations are effective for annual periods beginning 1 January 2008 and the relevant sections in the questionnaire should be completed.
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Spanish Translation
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Deloitte & Touche Ltda (Colombia) has translated the 2008 IFRS Compliance Questionnaire into Spanish:
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French Translation
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| IFRS Model Financial Statements for 2007 |
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English Version
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These model financial statements for the year ended 31 December 2007 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.
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Translations
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| IFRS Presentation and Disclosure Checklists for 2007 |
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English Version
Translations
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Deloitte (Germany) has published IFRS-Checkliste zu Ausweis- und Angabevorschriften 2007 – IFRS Presentation and Disclosure Checklist for 2007 in the German language (PDF 1,380k, 222 pages).
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Deloitte Czech Republic has published an IFRS Presentation and Disclosure Checklist 2007 in the Czech language (PDF 1,480k, 165 pages). The checklist is formatted to allow the recording of a review of financial statements, with a place to indicate yes/no/not-applicable for each presentation and disclosure item.
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Deloitte Korea has published the IFRS Presentation and Disclosure Checklist 2007 in the Korean language (PDF 1,147k, 154 pages). The checklist is formatted to allow the recording of a review of financial statements, with a place to indicate yes/no/not-applicable for each presentation and disclosure item.
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IAS 1 (Revised 2007) Compliance Checklist
IAS 1 (Revised 2007) Presentation of Financial Statements was issued on 6 September 2007 and is effective for annual periods beginning on or after 1 January 2009, with early application permitted. Click to download:
2007 Interim Reporting Compliance Checklist
IAS 34 compliance checklist as of 31 May 2007. The checklist is formatted to allow the recording of a review of interim financial statements, with a place to indicate yes/no/not-applicable for each item.
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| IFRS Compliance Questionnaire for 2007 |
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English Version
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This questionnaire summarises the recognition and measurement requirements in International Financial Reporting Standards (IFRSs) including Interpretations. This questionnaire 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.
This questionnaire addresses the measurement and recognition requirements of IFRSs issued on or before 31 August 2007. It does not address presentation and disclosure requirements.
Note, however, that IAS 8.30 requires disclosures regarding Standards and Interpretations in issue but not yet effective at the date of issue of the financial statements. Therefore, in addition to the contents of the questionnaire, preparers will need to consider any Standards and Interpretations issued between 1 September 2007 and the date of issue of their 2007 financial statements. One example is the revised IAS 1, which was issued 6 September 2007. Presented Below is a separate compliance questionnaire for the revised IAS 1.
The questionnaire is 282 pages long. Click below to download it in either MS Word or PDF format:
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Spanish Translation
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Deloitte & Touche Ltda (Colombia) has published Cuestionario cumplimiento NIIF 2007 – 2007 IFRS Compliance Questionnaire in Spanish (PDF 2,322k, 336 pages). It is a direct Spanish translation of the English version above. |
Korean Translation
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Print
– IFRS model financial statements for 2009 in the Russian language. These financial statements are a translation of the English language version. Click to download 
