IFRS model financial statements 2016 (With early adoption of IFRS 9)
Deloitte's Global IFRS Office has released International GAAP Holdings Limited Model financial statements for the year ended 31 December 2016 (With early adoption of IFRS 9).
These financial statements illustrate the presentation and disclosure requirements of IFRSs for the year ended 31 December 2016 by an entity that is not a first-time adopter of IFRSs and early adopts IFRS 9 Financial Instruments.
The publication includes:
- Section 1 — New and revised IFRSs for 2016 annual financial statements and beyond
- Section 2 — Model financial statements for the year ended 31 December 2016
- Appendix 1 — Early application of IFRS 9 Financial Instruments (as revised in July 2014)