About IFRS Illustrative FS 2017
This publication presents illustrative consolidated financial statements for a fictitious listed company, VALUE IFRS Plc. The financial statements comply with IFRS as issued at 31 May 2017 and that apply to financial years commencing on or after 1 January 2017. Supporting commentary is also provided, along with appendices providing illustrative financial statements relating to:
- Operating and financial review (management commentary)
- Alternative presentation of primary statements
- Biological assets
- Construction contracts
- Oil and gas exploration assets
- New standards and amendments
- IFRS 9, 'Financial instruments'
- IFRS 15, 'Revenue from contracts with customers'
- IFRS 16, 'Leases'
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