IFRS model financial statements 2015
Deloitte's Global IFRS Office has released International GAAP Holdings Limited — Model financial statements for the year ended 31 December 2015.
These financial statements illustrate the presentation and disclosure requirements of IFRSs for the year ended 31 December 2015 by an entity that is not a first-time adopter of IFRSs. They illustrate the impact of the application of IFRSs that are mandatorily effective for the annual period beginning on 1 January 2015.
The publication includes:
- Section 1 — New and revised IFRSs for 2015 annual financial statements and beyond:
- An overview of new and revised IFRSs that are mandatorily effective for the year ended 31 December 2015
- An overview of new and revised IFRSs that are not yet mandatorily effective but allow early application for the year ended 31 December 2015
- Section 2 — Model financial statements of International GAAP Holdings Limited for the year ended 31 December 2015