New Zealand


  • Service: Advisory, Accounting Advisory Services
  • Type: Business and industry issue
  • Date: 6/06/2011


Simon Lee

Simon Lee

Technical Director, Accounting Advisory Services

+64 4 816 4678

IFRS Illustrative financial statements: Banks (June 2011) 

These financial statements for banks have been prepared under source IFRS as issued by the International Accounting Standards Board. They include disclosures from the early adoption of IFRS 9 Financial Instruments.
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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 1 June 2011 that are required to be applied by a bank with an annual period beginning on 1 April 2010.  IFRS 9 Financial Instruments has been early adopted.

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