The 2012 IFRS illustrative consolidated annual financial statements are now available on PwC Inform.
This illustrative set of annual financial statements reflects IFRS standards and interpretations that are required to be applied by an existing preparer of IFRS financial statements with an annual period beginning on or after 1 January 2012.
It also includes appendices with example disclosures for early adopters of IFRS 9, 'Financial instruments', IFRS 10, 'Consolidated financial statements', IFRS 11, 'Joint arrangements' IFRS 12, 'Disclosure of interests in other entities', IFRS 13 'Fair value measurement', IAS 19 (revised), ‘Employee benefits’, and IAS 1 (amendment), ‘Statement of profit or loss and other comprehensive income’.
How to access
PDF — the PDF file is on PwC inform (under 'Tools/Example accounts') and pwc.com/ifrs. It will be on Comperio shortly. Hard copies — to order hard copies, you can place your order online from 20 August by clicking here.