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IFRS Illustrative Financial Statement publications 

The purpose of these publications is to assist in preparing financial statements in accordance with IFRS. They illustrate one possible format for financial statements, based on a fictitious multinational corporation.

To obtain printed versions of the available IFRS publications please email KPMG ISG

IFRS Illustrative financial statements: Investments funds
The purpose of this publication is to assist in preparing the financial statements of an investment fund in accordance with IFRSs.
IFRS Illustrative financial statements - September 2011
The ISG has published Illustrative financial statements. The purpose of this publication is to assist preparers in preparing, and auditors in auditing, financial statements in accordance with IFRS.
Illustrative condensed interim financial statements: First-time adopters
This publication illustrates one possible format for financial statements based on a fictitious multinational corporation with a transition date of 1 January 2010.
Illustrative financial statements: Banks
This publication illustrates example disclosures for the early adoption of IFRS 9 Financial Instruments (October 2010) and consequential amendments to other standards, which are required to be adopted at the same time.
Illustrative condensed interim financial statements
Illustrative condensed interim financial statements
This publication aims to help users prepare condensed interim financial statements in accordance with IAS 34 Interim Financial Reporting.
IFRS Illustrative financial statements: Investments funds (December 2010)
IFRS Illustrative financial statements: Investments funds
The purpose of this publication is to assist in preparing the financial statements of an investment fund in accordance with International Financial Reporting Standards (IFRSs).
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Illustrative condensed interim financial statements: first-time adopters
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.
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IFRS Illustrative financial statements - August 2010
This edition of the illustrative financial statements will be updated to reflect the requirements to be applied by an entity with an annual period beginning on or after 1 January 2010.
IFRS illustrative financial statements
IFRS Illustrative condensed interim financial statements
The purpose of this publication is to assist you in preparing condensed interim financial statements in accordance with International Financial Reporting Standard (IFRS) IAS 34 Interim Financial Reporting.
IFRS statements
IFRS Illustrative financial statements: Investments funds
This edition of IFS for investment funds has been updated to reflect the requirements to be applied by an entity with an annual period beginning on or after 1 January 2009, including adoption of some revised standards.
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IFRS Annual illustrative financial statements for first-time adopters
This publication provides illustrative disclosures required by IFRSs in issue at 31 January 2010 that are required to be applied by an entity with a first annual IFRS reporting date of 31 December 2010 and a date of transition of 1 January 2009.
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IFRS Illustrative financial statements: Banks
This edition of the illustrative financial statements for banks reflects the requirements to be applied by an entity with an annual period beginning on or after 1 January 2009.
IFRS Illustrative financial statements — general (2009)
IFRS Illustrative financial statements 2009
The purpose of this publication is to assist in preparing financial statements in accordance with International Financial Reporting Standards.
IFRS Illustrative Condensed Interim financial statements (June 2009)
IFRS Illustrative condensed interim financial statements 2009
The purpose of this publication is to assist you in preparing condensed interim financial statements in accordance with International Financial Reporting Standards IAS 34 Interim Financial Reporting.
IFRS Illustrative financial statements — general (2008)
IFRS Illustrative financial statements 2008
The purpose of this publication is to assist in preparing financial statements in accordance with International Financial Reporting Standards.

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