Illustrative corporate consolidated financial statements 2012 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 2012. The entity is an existing preparer of IFRS consolidated financial statements.
The 'Illustrative' series includes financial statements for fictional industry-specific entities:
This series includes an Illustrative condensed interim financial information for existing IFRS preparers (PDF 543KB), a practical guide to applying IAS 34, 'Interim financial reporting', reflecting standards issued by the IASB up to 1 March 2011 that are mandatory for annual periods beginning on or after 1 January 2012. 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.
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.