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Model IFRS financial statements for 2005

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11 Aug 2004

We have posted Deloitte's for the year ended 31 December 2005 (PDF 609k).

These model financial statements were developed to illustrate the typical disclosures that will be required of a United Kingdom listed company with subsidiaries and associates, reporting under IFRSs for both the company and consolidated financial statements, for 2005. Material that is included to meet specific UK requirements and specific references to UK GAAP have been highlighted on a yellow background. Otherwise, these model financial statements would be appropriate for entities following IFRSs in any country. The model financial statements are based on standards issued at 31 May 2004 that are expected to be effective for years beginning on or after 1 January 2005. They also reflect the proposed amendments to IAS 19 issued by the IASB in April 2004 on the assumption that they will be approved and become effective in 2005. Model IFRS financial statements and a disclosure checklist for 2003 are available Here.

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.