• Service: Audit, IFRS
  • Type: Business and industry issue
  • Date: 9/3/2013

Guide to annual financial statements - Illustrative disclosures September 2013 

This guide illustrates one possible format for the presentation of annual financial statements, based on a fictitious multinational company.
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The Guide to annual financial statements – IFRS 12 supplement (PDF 1.32MB) complements KPMG’s September 2013 Guide to annual financial statements: Illustrative disclosures by providing additional disclosure examples and explanatory notes on IFRS 12 Disclosure of Interests in Other Entities.



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