IFRS Model Financial Statements (Amended to illustrate the adoption of IFRS 9)

Published on: 22 Jan 2010

This version of our model IFRS financial statements for 2009 illustrates early adoption of IFRS 9 Financial Instruments, which was issued in November 2009. IFRS 9 is effective 1 January 2015, but early adoption is permitted starting in 2009.

A companion publication, IFRS Model Financial Statements 2009, does not reflect the early adoption of IFRS 9.


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.