IFRS Illustrative Financial Statement publications

The purpose of these publications is to assist in preparing financial statements in accordance with IFRS. They illustrate one possible format for financial statements, based on a fictitious multinational corporation.

IFRS Illustrative financial statements: Investments funds

The purpose of this publication is to assist in preparing the financial statements of an investment fund.

Illustrative condensed interim financial statements: First-time adopters

The purpose of this publication is to assist you in preparing your first IFRS interim financial statements.

Illustrative condensed interim financial statements

This publication aims to help users prepare condensed interim financial statements in accordance with IAS 34 Interim Financial Reporting.

Illustrative financial statements: Banks

This publication illustrates example disclosures for the early adoption of IFRS 9 Financial Instruments (October 2010).

Illustrative financial statements - September 2011

The ISG has published Illustrative financial statements.

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