IFRS - Illustrative Consolidated Financial Statements 2006 - Banks



This publication provides an illustrative set of consolidated financial statements, prepared in accordance with International Financial Reporting Standards (IFRS), for a fictional banking entity (ABC Banking Group).

ABC Banking Group is an existing preparer of IFRS consolidated financial statements; IFRS 1, First-time Adoption of International Financial Reporting Standards, is not applicable.

This publication includes the disclosures required by IFRS as published in the IFRS stable platform and those standards and interpretations published since then that are applicable for financial years beginning on or after 1 January 2006. In addition, the Group early adopted IFRS 7, Financial instruments: Disclosures, and Amendment to IAS 1 - Capital disclosures.