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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.


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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.