Model IFRS financial statements for 2009
28 Oct 2009
We have posted Deloitte's final model IFRS financial statements for the year ended 31 December 2009. (Several weeks ago we had posted a preliminary, unformatted MS Word version.) These statements 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.
- IFRS Model Financial Statements for 2009 (PDF file, 598k, English).
- IFRS Model Financial Statements for 2009 (Word file, Zipped 447k, English).