IFRS Accounting Standards provide guidance to prepare financial statements based on the principle of a true and fair view. They are developed by the International Accounting Standard Board (IASB) to increase transparency, accountability and efficienty in financial markets around the world.
Illustrative Financial Statements
Our illustrative financial statements present sample financial reports of fictional companies. They illustrate the financial reporting requirements that would apply under IFRS Accounting Standards including supporting commentary and references to the standards.
Disclosure checklists
Our disclosure checklist outlines the minimum disclosures required by IAS 34 'Interim financial reporting' and other IFRS Acocunting Standards published by the International Accounting Standards Board (IASB). It is intended for the use of existing preparers of IFRS financial statement. First-time adopters of IFRS Accounting Standards should, in addition to the disclosure requirements set out in IAS 34, also present the required disclosures outlined in IFRS 1 ‘First-time adoption of International Financial Reporting Standards’.
| Scope | Language | Financial year | File |
| IFRS interim reporting disclosure checklist | English | 2024 |
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