• Details
    • Service: Audit
    Type: Business and industry issue
    Date: 1/6/2010
    Global - Issues & insights - Articles & publications - IFRS illustrative financial statements

    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, including adoption of revised IAS 1 Presentation of Financial Statements (2007), adoption of IFRS 8 Operating Segments and examples of disclosures resulting from Improving Disclosures about Financial Instruments (Amendments to IFRS 7).
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    This publication provides illustrative disclosures required by IFRSs in issue at 12 November 2009 that are required to be applied by an entity with an annual period beginning on 1 January 2009 (“currently effective” requirements). IFRSs that are effective for annual periods beginning after 1 January 2009 ("forthcoming requirements") have not been early adopted in preparing these illustrative financial statements.

     

     

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

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