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Model IFRS financial statements for 2008 in German

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24 Mar 2009

Deloitte (Germany) has published IFRS Musterkonzernabschluss Dezember 2008 – Model IFRS Financial Statements for 2008 in the German language.

Each item in the financial statements is cross-referenced to the relevant source in IFRSs. New for 2008 is the inclusion of IFRIC 11 through 14 and the reclassification amendment to IAS 39 and IFRS 7. Segment information is presented in two ways – using IFRS 8 (permitted but not mandatory for 2008) and using IAS 14 (must be followed if IFRS 8 is not elected). Pronouncements not yet endorsed in the European Union are identified. Yesterday, we posted the German language IFRS Presentation and Disclosure Checklist for 2008.

Click for IFRS Musterkonzernabschluss Dezember 2008 – Model IFRS Financial Statements for 2008 (PDF 3,832k, 154 pages).

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