• Service: Audit, IFRS Reporting
  • Type: Regulatory update
  • Date: 11/2/2010

Illustrative condensed interim financial statements First-time adopters - October 2010 

The purpose of this publication is to assist you in preparing your first IFRS interim financial statements in accordance with International Financial Reporting Standard (IFRSs), in particular IAS 34 Interim Financial Reporting. It illustrates one possible format for condensed interim financial statements prepared for part of a period covered by an entity's first IFRS annual financial statements, based on a fictitious multinational corporation involved in general business and adopting IFRSs as its primary basis of accounting at 1 January 2010.


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