Illustrative financial statements and checklists

Our model financial statements illustrate the application of the presentation and disclosure requirements of IFRS Accounting Standards.

Our checklists are a great tool to assist in ensuring compliance with all relevant requirements.

UK IFRS reporters will also need to consider the legal and regulatory requirements which UK IFRS reporters will also need to comply with.

Related Publications

IFRS illustrative financial statements 2023

27 Sep, 2023

The illustrative financial statements of International GAAP Holdings Limited for the year ended 31 December 2023 are intended to illustrate the presentation and disclosure requirements of IFRS Accounting Standards without the use of any actual numbers. They also contain additional disclosures that are considered to be best practice, particularly where such disclosures are included in illustrative examples provided within a specific Standard. UK IFRS reporters will also need to consider the legal and regulatory requirements which UK IFRS reporters will also need to comply with.

Group plc — Model half-yearly financial report for the year ended 30 June 2023

24 Jul, 2023

This publication contains a model half-yearly financial report for Group plc for the six months ended 30 June 2023 illustrating the typical disclosures which will be required of a UK listed company with subsidiaries and associates preparing a condensed set of financial statements in accordance IAS 34 Interim Financial Reporting and reporting in line with the Disclosure Guidance and Transparency Rules (DTR) contained within the Financial Conduct Authority (FCA) handbook.

IFRS compliance, presentation and disclosure checklist 2023

03 Jul, 2023

The checklist summarises the recognition, measurement, presentation and disclosure requirements set out in IFRSs in issue as of 31 December 2022. This is a "pure" IFRS compliance, presentation and disclosure checklist. UK IFRS reporters should additionally consider the legal and regulatory requirements which UK IFRS reporters will also need to comply with.

IAS 34 compliance checklist 2023

03 Jul, 2023

This checklist summarises the requirements set out in IAS 34 'Interim Financial Reporting' in issue as of 31 December 2022. This workbook may be used to assist in considering compliance with IAS 34. Although this workbook may be used to assist generally in considering compliance with the requirements of IAS 34, it is not a substitute for your understanding of IAS 34 and the exercise of your judgement.

Illustrative disclosures for insurers applying IFRS 17

25 Jan, 2023

With IFRS 17 'Insurance Contracts' now being effective for periods that commenced on 1 January 2023, insurers and reinsurers are increasingly focusing on what they will disclose. Investors, on the other hand, are more focused on what they would like to be disclosed. This publication includes illustrative presentation and disclosures under IFRS 17 to help preparers to implement the disclosure requirements and to give investors, auditors, and regulator an idea of what to expect from preparers.

IFRS model financial statements 2022

03 Oct, 2022

The model financial statements of International GAAP Holdings Limited for the year ended 31 December 2022 are intended to illustrate the presentation and disclosure requirements of IFRS Accounting Standards without the use of any actual numbers. They also contain additional disclosures that are considered to be best practice, particularly where such disclosures are included in illustrative examples provided within a specific Standard. UK IFRS reporters will also need to consider the legal and regulatory requirements which UK IFRS reporters will also need to comply with.

2022 update on half-yearly financial reporting

14 Jul, 2022

Uncertainty remains a key factor for companies to deal with when preparing 2022 half-yearly financial reports. Companies face a wide range of challenges due to the ongoing impacts of the pandemic, climate change, rising commodity prices and inflation, global supply chain disruption and labour shortages, with many issues exacerbated by the conflict between Russia and Ukraine. For those companies directly impacted by the conflict, uncertainty remains over future operations in and trade with affected and neighboring regions and the impact of sanctions. Whilst companies will be more familiar with reporting in times of uncertainty, timely and high-quality interim reporting that reflects the ongoing uncertainties companies face and their response to those uncertainties remains as important to investors, creditors, and other stakeholders as ever.

IAS 34 compliance checklist 2022

10 Jun, 2022

This checklist summarises the requirements set out in IAS 34 Interim Financial Reporting in issue as of 31 December 2021. This workbook may be used to assist in considering compliance with IAS 34. Although this workbook may be used to assist generally in considering compliance with the requirements of IAS 34, it is not a substitute for your understanding of IAS 34 and the exercise of your judgement. This is a "pure" IFRS compliance checklist. UK IFRS reporters should additionally refer to '2020 update on half-yearly financial reporting' for the legal and regulatory requirements which UK IFRS reporters will also need to comply with.

IFRS compliance, presentation and disclosure checklist 2022

10 Jun, 2022

The checklist summarises the recognition, measurement, presentation and disclosure requirements set out in IFRSs in issue as of 31 December 2021. This is a "pure" IFRS compliance, presentation and disclosure checklist. UK IFRS reporters should additionally consider the legal and regulatory requirements which UK IFRS reporters will also need to comply with.

IFRS model financial statements 2021

11 Oct, 2021

The model financial statements of International GAAP Holdings Limited for the year ended 31 December 2021 are intended to illustrate the presentation and disclosure requirements of IFRS Standards without the use of any actual numbers. They also contain additional disclosures that are considered to be best practice, particularly where such disclosures are included in illustrative examples provided within a specific Standard.

2021 update on half-yearly financial reporting

09 Jul, 2021

Although lockdown measures are easing in many parts of the world and parts of the economy are showing signs of recovery, the macroeconomic environment and outlook remain highly uncertain. Many companies continue to face uncertainty about their prospects as a result of the ongoing impacts of the COVID-19 pandemic, the UK’s exit from the European Union, the impacts of climate change and wider macroeconomic factors, all of which can present reporting challenges for half-yearly financial reporters. Whilst companies will have addressed many of these challenges in their previous reporting against the backdrop of COVID-19, timely and high quality interim reporting that reflects the ongoing uncertainties companies face and their response to those uncertainties remains as important to investors, creditors and other stakeholders as ever.

IAS 34 compliance checklist 2021

27 May, 2021

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, or not-applicable for each item. The checklist addresses the requirements of IAS 34 as of 31 December 2020.

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.

IAS plus

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Illustrative financial statements and checklists

Related Publications

IFRS illustrative financial statements 2023

Group plc — Model half-yearly financial report for the year ended 30 June 2023

IFRS compliance, presentation and disclosure checklist 2023

IAS 34 compliance checklist 2023

Illustrative disclosures for insurers applying IFRS 17

IFRS model financial statements 2022

2022 update on half-yearly financial reporting

IAS 34 compliance checklist 2022

IFRS compliance, presentation and disclosure checklist 2022

IFRS model financial statements 2021

2021 update on half-yearly financial reporting

IAS 34 compliance checklist 2021

Correction list for hyphenation