Illustrative corporate consolidated financial statements 2007 (PDF file, 6.1mb) provides a realistic set of financial statements for a corporate entity. Certain types of transaction (such as construction contracts and agriculture) have not been included as they are not relevant to the group's operations. The example disclosures for some of these 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, and
- Investment property
Hard copies of publications in this series can be obtained from your local PricewaterhouseCoopers office, or by ordering online.
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 the
Illustrative condensed interim financial information: For existing IFRS preparers (PDF, 2.63mb) prepared in accordance with IAS 34, Interim Financial Reporting, for a fictional manufacturing, wholesale and retail group - an existing preparer of consolidated IFRS financial statements. It includes disclosures required by IAS 34 as amended by IFRSs issued up to 30 May 2006. The publication comprises illustrative interim financial information, a disclosure checklist and guidance on the application of IAS 34.
Download a publication in the series:
We also publish an IFRS Disclosure checklist and Measurement checklist:
The
Disclosure checklist (PDF file, 4.3mb) has been updated to outline the disclosures required by all standards and interpretations released by the IASB and IFRIC up to September 2007. It includes new sections on IFRS 8 and IAS 1 Revised. Significant changes made since the 2006 edition have been printed blue in the pdf.
The
Measurement checklist (PDF file, 3.07mb) is designed to assist entities in assessing the appropriateness of policies set out in their corporate accounting manuals. It outlines, by balance sheet component, the basis on which assets, liabilities and components of equity are measured. It has been updated to include the requirements of all IASB standards and interpretations issued up to and including September 2006.
Hard copies of the Disclosure checklist and Measurement checklist can be obtained from your local PricewaterhouseCoopers office, or by ordering online.
Contact NameJoanna Malvern
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