Model IFRS financial statements for 2009

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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. You can always find links on our Model Financial Statements Page.

 

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.