This site uses cookies to provide you with a more responsive and personalised service. By using this site you agree to our use of cookies. Please read our cookie notice for more information on the cookies we use and how to delete or block them.
The full functionality of our site is not supported on your browser version, or you may have 'compatibility mode' selected. Please turn off compatibility mode, upgrade your browser to at least Internet Explorer 9, or try using another browser such as Google Chrome or Mozilla Firefox.

IFRS model financial statements 2017

Published on: 26 May 2017

Deloitte's Global IFRS Office has released International GAAP Holdings Limited — Model financial statements for the year ended 31 December 2017.

These financial statements illustrate the presentation and disclosure requirements of IFRSs for the year ended 31 December 2017 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 2017.

The publication includes:

  • Section 1 — New and revised IFRSs for 2017 annual financial statements and beyond:
    • An overview of new and revised IFRSs that are mandatorily effective for the year ended 31 December 2017
    • An overview of new and revised IFRSs that are not yet mandatorily effective but allow early application for the year ended 31 December 2017
  • Section 2 — Model financial statements for the year ended 31 December 2017

Another version of this publication with appendices illustrating early adoption of IFRSs 9, 15, and 16 will be available later this year.

Download

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.