IFRS Model Financial Statements 2009

Published on: 01 Dec 2009

These model financial statements for the year ended 31 December 2009 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.

A companion publication, IFRS Model Financial Statements (Amended to illustrate the adoption of IFRS 9), reflects the early adoption of IFRS 9 Financial Instruments, which was issued in November 2009.


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