Illustrative IFRS® consolidated financial statements for 2023 year ends

David Baur Partner and Leader Corporate Reporting Services, PwC Switzerland Aug 31, 2023

This publication presents illustrative consolidated financial statements for a fictitious listed company, VALUE IFRS Plc. The financial statements comply with IFRS Accounting Standards as issued at 30 June 2023 and that apply to financial years commencing on or after 1 January 2023.

We have attempted to create a realistic set of financial statements for VALUE IFRS Plc, a corporate entity that manufactures goods, provides services and holds investment property. However, as this publication is a reference tool, we have not removed any disclosures based on materiality. Instead, we have included illustrative disclosures for as many common scenarios as possible. Please note that the amounts disclosed in this publication are purely for illustrative purposes and may not be consistent throughout the publication.

Publication: VALUE IFRS Plc Illustrative consolidated financial statements under IFRS Accounting Standards

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David Baur

Partner and Leader Corporate Reporting Services, PwC Switzerland

+41 58 792 26 54

Michael Imbach

Director, Corporate Reporting Services, Zürich, PwC Switzerland

+41 58 792 22 86

Illustrative IFRS® consolidated financial statements for 2023 year ends

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