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IFRS model financial statements in French

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03 Apr 2009

Deloitte (Canada) has published Model IFRS Financial Statements for 2007 in the French language. These model financial statements for the year ended 31 December 2007 illustrate the application of the presentation and disclosure requirements of International Financial Reporting Standards (IFRSs) by an entity that is not a first-time adopter of IFRSs.

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 Standard. Although several new Standards and Interpretations were issued during 2008, none are effective for December 2008 year ends. For this reason, these 2007 model statements remain a relevant reference for 2008. Click for:

 

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.