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Type: Publication series
Date: 10/16/2011

Illustrative financial statements 2011

The purpose of this publication is to assist you in preparing financial statements in accordance with IFRSs. It illustrates one possible format for financial statements based on a fictitious multinational corporation; the corporation is not a first-time adopter of IFRSs.

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IFRS Illustrative financial statements (September 2011).pdf

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This publication reflects IFRSs in issue at 1 September 2011 that are required to be applied by an entity with an annual period beginning on 1 January 2011 ('currently effective' requirements). IFRSs that are effective for annual periods beginning after 1 January 2011 ('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.

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KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved.