New Zealand


  • Service: Audit, Advisory, Accounting Advisory Services
  • Type: Business and industry issue
  • Date: 2/12/2013

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Guide to annual financial statements - Illustrative disclosures for banks 

This guide illustrates one possible format for financial statements based on a fictitious banking group involved in a range of general banking activities, for an annual period ending 31 December 2013.


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


It reflects IFRSs in issue at 30 November 2013 that are required to be applied by an entity with an annual period beginning on 1 January 2013.


IFRSs that are effective for annual periods beginning after 1 January 2013 have not been early adopted, with the exception of Amendments to IAS 39 (Novation of Derivatives and Continuation of Hedge Accounting) and Amendments to IAS 36 (Recoverable Amount Disclosures for Non-Financial Assets).


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Reporting news is a regular summary of KPMG publications keeping you informed about financial reporting developments.