IFRS illustrative financial statements

Illustrative corporate consolidated financial statements 2013 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 2013. The entity is an existing preparer of IFRS consolidated financial statements.

The 'Illustrative' series includes financial statements for fictional industry-specific entities:

  • Banking,
  • Insurance,
  • Investment funds,
  • Investment property, and
  • Prive equity.

This series includes an Illustrative condensed interim financial information for existing IFRS preparers (PDF 2.19MB) reflecting standards in issue at 1 March 2014 that are required to be applied by an existing preparer of IFRS financial statements with an annual period beginning on or after 1 January 2014.  Preparers should check for IASB pronouncements made after 1 March that may apply to their interim financial statements.

We have also produced a set of illustrative financial statements prepared under IFRS for small and medium entities. IFRS for SMEs - Illustrative consolidated financial statements 2010 shows the required disclosure and presentation of a first-time adopter of the standard. Certain types of transaction that are not relevant to the group's operations have been included in the appendices. This publication is based on the requirements of the IFRS for SMEs published in July 2009.

Download a publication in the series:


We also publish an IFRS disclosure checklist (PDF 575KB). This has been updated to outline the disclosures required by all standards and interpretations for December 2012 year ends.

The IFRS interim reporting disclosure checklist (PDF 875KB) outlines the minimum disclosures required by IAS 34, ‘Interim financial reporting’, and other IFRSs published by the IASB up to and including March 2014 insofar as they affect interim reports.