Illustrative corporate consolidated financial statements 2008 (PDF file, 1.6mb) provides a realistic set of financial statements for a corporate entity, based on the requirements of IFRS standards and interpretations for financial years beginning on or after 1 January 2008. The entity is an existing preparer of IFRS consolidated financial statements and IFRS 8, ‘Operating segments’, has been early adopted. Certain types of transaction (such as construction contracts and investment properties) have not been included as they are not relevant to the group's operations. Example disclosures under IAS 1 (Revised) and IFRS 3 (Revised) and for some additional items have been included in the appendices. Other disclosure items and transactions are included in other publications in the 'Illustrative' series.
The 'Illustrative' series includes financial statements for fictional industry-specific entities:
- Banking,
- Insurance,
- Investment funds
- Investment property, and
- Private equity.
The series includes the
Illustrative interim financial statements 2005: For first-time adopters of IFRS (PDF file, 431kb) providing an illustrative set of full consolidated financial statements for an entity's first interim reporting period under IFRS. The fictional entity will prepare its first annual financial statements for the year ended 31 December 2005. Its regulator, however, requires it to publish financial information in accordance with IAS 34 for the six months ended 30 June 2005. This publication uses all standards and interpretations in force at 31 December 2004 as the basis for the accounting policies applied.
Also in the series is
Illustrative condensed interim financial information for existing IFRS preparers (PDF, 846kb), a practical guide to applying IAS 34, 'Interim financial reporting', reflecting standards issued up to 31 March 2009. It provides an illustrative set of condensed interim financial information prepared in accordance with IAS 34 for a fictional manufacturing and retail group. It also contains a disclosure checklist and an overview of IAS 34.
Download a publication in the series:
We also publish an
IFRS disclosure checklist (PDF file, 561kb). This has been updated to outline the disclosures required by all standards and interpretations released by the IASB and IFRIC up to 17 October 2008.
Hard copies of publications in this series can be obtained from your local PricewaterhouseCoopers office, or by ordering online.
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