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IFRS model financial statements 2018

Published on: Nov 29, 2018

Deloitte's Global IFRS Office has released International GAAP Holdings Limited — Model financial statements for the year ended December 31, 2018.

These financial statements illustrate the presentation and disclosure requirements of IFRS Standards for the year ended December 31, 2018, by an entity that is not a first-time adopter of IFRS Standards. They illustrate the impact of the application of IFRS Standards that are mandatorily effective for the annual period beginning on January 1, 2018.

The publication includes:

  • Consolidated statement of profit or loss and other comprehensive income.
  • Consolidated statement of financial position.
  • Consolidated statement of changes in equity.
  • Consolidated statement of cash flows.
  • Notes to the consolidated financial statements.
  • Auditor’s report.
  • Appendix 1 — Prior-year adjustment.

An appendix illustrating early adoption of IFRS 16 will also be made available.


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