Models and checklists

Our model financial statements illustrate the application of the presentation and disclosure requirements of IFRSs. Our checklists are a great tool to assist in ensuring compliance with all relevant requirements.

You will find direct links to the latest global editions below. Other editions can be found by exploring member firm publications for particular jurisdictions, or our non-English publications for editions in particular languages.

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Related Publications

Illustrative disclosures for insurers applying IFRS 17

25 Jan 2023

With IFRS 17 'Insurance Contracts' now being effective for periods that commenced on 1 January 2023, insurers and reinsurers are increasingly focusing on what they will disclose. Investors, on the other hand, are more focused on what they would like to be disclosed. This publication includes illustrative presentation and disclosures under IFRS 17 to help preparers to implement the disclosure requirements and to give investors, auditors, and regulator an idea of what to expect from preparers.

IFRS model financial statements 2022

03 Oct 2022

The model financial statements of International GAAP Holdings Limited for the year ended 31 December 2022 are intended to illustrate the presentation and disclosure requirements of IFRS Accounting Standards without the use of any actual numbers. They also contain additional disclosures that are considered to be best practice, particularly where such disclosures are included in illustrative examples provided within a specific Standard.

IAS 34 compliance checklist 2022

10 Jun 2022

This checklist summarises the requirements set out in IAS 34 Interim Financial Reporting in issue as of 31 December 2021. This workbook may be used to assist in considering compliance with IAS 34. Although this workbook may be used to assist generally in considering compliance with the requirements of IAS 34, it is not a substitute for your understanding of IAS 34 and the exercise of your judgement.

IFRS compliance, presentation and disclosure checklist 2022

10 Jun 2022

The checklist summarises the recognition, measurement, presentation and disclosure requirements set out in IFRSs in issue as of 31 December 2021.

IFRS model financial statements 2021

11 Oct 2021

The model financial statements of International GAAP Holdings Limited for the year ended 31 December 2021 are intended to illustrate the presentation and disclosure requirements of IFRS Standards without the use of any actual numbers. They also contain additional disclosures that are considered to be best practice, particularly where such disclosures are included in illustrative examples provided within a specific Standard.

IAS 34 compliance checklist 2021

27 May 2021

The checklist summarises the requirements of IAS 34 'Interim Financial Reporting', formatted to allow the recording of a review of interim financial statements, with a place to indicate yes, no, or not-applicable for each item. The checklist addresses the requirements of IAS 34 as of 31 December 2020.

IFRS compliance, presentation and disclosure checklist 2021

27 May 2021

The checklist summarises the recognition, measurement, presentation and disclosure requirements set out in IFRSs in issue as of 31 December 2020.

IFRS model financial statements 2020 — Appendix 2 — Financial instrument disclosures when applying Interest Rate Benchmark Reform — Phase 1 amendments to IFRS 9 and IAS 39 and Phase 2 amendments to IFRS 9, IAS 39, IFRS 4 and IFRS 16

02 Mar 2021

This appendix to Deloitte's IFRS model financial statements 2020 illustrates the disclosures resulting from the IBOR Reform Phase 1 and Phase 2 amendments.

IFRS model financial statements 2020

14 Oct 2020

The model financial statements of International GAAP Holdings Limited for the year ended 31 December 2020 are intended to illustrate the presentation and disclosure requirements of IFRS Standards without the use of any actual numbers. They also contain additional disclosures that are considered to be best practice, particularly where such disclosures are included in illustrative examples provided within a specific Standard.

IAS 34 compliance checklist 2020

30 Jul 2020

The checklist summarises the requirements of IAS 34 Interim Financial Reporting, formatted to allow the recording of a review of interim financial statements, with a place to indicate yes, no, or not-applicable for each item. The checklist addresses the requirements of IAS 34 as of 30 April 2020.

IFRS compliance, presentation and disclosure checklist 2020

30 Jul 2020

The checklist summarises the recognition, measurement, presentation and disclosure requirements set out in IFRSs in issue as of 30 April 2020.

IFRS model financial statements 2019 — Appendix 2: IFRS 16 — Transition using the cumulative catch-up approach

08 Nov 2019

The model financial statements of International GAAP Holdings Limited illustrate the initial application of IFRS 16 using a full retrospective approach. This Appendix illustrates the changes required on initial application using the cumulative catch-up approach.

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Models and checklists

Related Publications

Illustrative disclosures for insurers applying IFRS 17

IFRS model financial statements 2022

IAS 34 compliance checklist 2022

IFRS compliance, presentation and disclosure checklist 2022

IFRS model financial statements 2021

IAS 34 compliance checklist 2021

IFRS compliance, presentation and disclosure checklist 2021

IFRS model financial statements 2020 — Appendix 2 — Financial instrument disclosures when applying Interest Rate Benchmark Reform — Phase 1 amendments to IFRS 9 and IAS 39 and Phase 2 amendments to IFRS 9, IAS 39, IFRS 4 and IFRS 16

IFRS model financial statements 2020

IAS 34 compliance checklist 2020

IFRS compliance, presentation and disclosure checklist 2020

IFRS model financial statements 2019 — Appendix 2: IFRS 16 — Transition using the cumulative catch-up approach

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Correction list for hyphenation