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:

GAAP 2018 Model annual report and financial statements for UK listed groups; and
GAAP 2018 Model annual report and financial statements for UK unlisted groups - FRS 102 (available May 2017).
GAAP 2017 Model annual report and financial statements for UK unlisted groups - FRS 102.

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.

Related Publications

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.

IFRS compliance, presentation and disclosure checklist 2021

27 May 2021

The checklist summarises the recognition, measurement, presentation and disclosure requirements set out in IFRSs in issue as of 31 December 2020. 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 2020 — Appendix 2 — Financial instrument disclosures when applying Interest Rate Benchmark Reform — Phase 1 amendments to IFRS 9 and IAS 39 and Phase 2 amendments to IFRS 9, IAS 39, IFRS 4 and IFRS 16

02 Mar 2021

This appendix to Deloitte's IFRS model financial statements 2020 illustrates the disclosures resulting from the IBOR Reform Phase 1 and Phase 2 amendments.

IFRS model financial statements 2020

14 Oct 2020

The model financial statements of International GAAP Holdings Limited for the year ended 31 December 2020 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.

IFRS model financial statements 2020

14 Oct 2020

IAS 34 compliance checklist 2020

30 Jul 2020

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 30 April 2020.

IFRS compliance, presentation and disclosure checklist 2020

30 Jul 2020

The checklist summarises the recognition, measurement, presentation and disclosure requirements set out in IFRSs in issue as of 30 April 2020. 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.

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Model financial statements and checklists

Related Publications

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

IFRS compliance, presentation and disclosure checklist 2021

IFRS model financial statements 2020 — Appendix 2 — Financial instrument disclosures when applying Interest Rate Benchmark Reform — Phase 1 amendments to IFRS 9 and IAS 39 and Phase 2 amendments to IFRS 9, IAS 39, IFRS 4 and IFRS 16

IFRS model financial statements 2020

IFRS model financial statements 2020

IAS 34 compliance checklist 2020

IFRS compliance, presentation and disclosure checklist 2020

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Correction list for hyphenation