Details

Service: Audit, Financial Statement Audit, IFRS Reporting
Industry: Financial Services, Banking
Type: Regulatory update
Date: 7/5/2011

Illustrative financial statements: Banks

The purpose of this publication is to assist you in preparing financial statements for a bank or similar financial institution in accordance with IFRSs. It illustrates one possible format for such financial statements, based on a fictitious banking group involved in a range of general banking activities; the bank is not a first-time adopter of IFRSs. This publication reflects IFRSs in issue at 1 June 2011 that are required to be applied by an entity with an annual period beginning on 1 April 2010. This publication also illustrates the early adoption of IFRS 9 Financial Instruments.

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