IFRS model financial statements in French
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:
- IFRS Model Financial Statements for 2007 in the French Language (PDF 2,948k)
- IFRS Model Financial Statements for 2007 in English (PDF 700k)