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IFRS model financial statements 2013

Published on: Jun 12, 2013

Deloitte's Global IFRS Office has released International Financial Reporting Standards — Model financial statements for the year ended 31 December 2013.

These financial statements illustrate the presentation and disclosure requirements of IFRSs for the year ended December 31, 2013, by an entity that is not a first-time adopter of IFRSs. They illustrate the impact of the application of IFRSs that are mandatorily effective for the annual period beginning on January 1, 2013.

The publication includes:

  • Section 1, "Overview of new and revised International Financial Reporting Standards (IFRSs)."
    • An overview of new and revised IFRSs that are mandatorily effective for the year ended December 31, 2013.
    • An overview of new and revised IFRSs that are not yet mandatorily effective but allow early application for the year ended December 31, 2013.
  • Section 2, "Model financial statements of International GAAP Holdings Limited for the year ended 31 December 2013."

The 2013 IFRS Compliance, Presentation and Disclosure Checklist will be available soon on IAS Plus.


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