New Zealand


  • Service: Advisory, Accounting Advisory Services
  • Type: Business and industry issue
  • Date: 13/01/2010


Simon Lee

Simon Lee

Technical Director, Accounting Advisory Services

+64 4 816 4678

IFRS Illustrative financial statements: Banks (January 2010) 

These financial statements for banks have been prepared under source IFRS as issued by the International Accounting Standards Board.

The purpose of this publication is to assist you in preparing annual financial statements for banks or other similar financial institutions in accordance with IFRS. 


It reflects IFRSs in issue at 31 December 2009 that are required to be applied by a bank with an annual period beginning on 1 January 2009. 

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