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Model IFRS financial statements for 2003

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25 Feb 2004

Deloitte is pleased to make available, in the public interest, our for the Year Ended 31 December 2003 (PDF 801k).

The model financial statements are intended to address the presentation and disclosure requirements of International Financial Reporting Standards (IFRS). They also contain additional disclosures that are considered to be best practice, particularly where such disclosures are included in illustrative examples provided with a specific International Financial Reporting Standard. For the purposes of presenting the income statement, statement of changes in equity, and cash flow statement, the various alternatives allowed for under IFRS for those primary statements have been illustrated.

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.