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

Guide to annual financial statements - Illustrative disclosures September 2013 

This guide helps you to prepare financial statements in accordance with IFRS by identifying with IFRS, illustrating one possible format for financial statements based on a fictitious multinational corporation. This guide reflects IFRSs in issue at 15 August 2013 that are required to be applied by a company with an annual period beginning on 1 January 2013.
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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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IFRS Publications and news - IFRS publications and news – To receive information on the latest IFRS issues including GAAP comparisons, line of business, illustrative financial statements, comment letters and latest developments on Leases, Revenue and Financial Instruments 

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