Model financial statements and checklists

Our model financial statements provide comprehensive guidance on the presentation and disclosure requirements for company reporting that apply to both unlisted and listed groups.  The model financial statements cover the requirements in both the front half and back half of the financial statements.

Copies can be obtained from your local Deloitte contact or from Croner-I at:

Our checklists are a great tool to assist in ensuring compliance with all relevant requirements.  As the checklists are "pure" IFRS compliance checklists, they should be supplemented with the 'Update on half-yearly financial reporting' and 'GAAP Annual report disclosures for UK listed groups' series for the respective financial/half years in question.


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.