• Service: Audit, Financial Statement Audit
  • Type: Regulatory update
  • Date: 11/1/2012

Illustrative financial statements October 2012 

This publication reflects IFRSs in issue at 1 October 2012 that are required to be applied by an entity with an annual period beginning on 1 January 2012 ('currently effective' requirements). IFRSs that are effective for annual periods beginning after 1 January 2012 ('forthcoming' requirements) have not been adopted early in preparing these illustrative financial statements.  However, example disclosures for the early adoption of certain new standards and amendments are included in the appendices to these illustrative financial statements.

Illustrative financial statements October 2012
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