New Zealand


  • Service: Advisory, Accounting Advisory Services
  • Type: Business and industry issue
  • Date: 11/02/2010


Simon Lee

Simon Lee

Technical Director, Accounting Advisory Services

+64 4 816 4678

IFRS Illustrative condensed statements: First Time Adopters 

These financial statements provide guidance on preparing a first set of interim financial statements in accordance with IAS 34 Interim Financial Reporting.

The purpose of this publication is to assist you in preparing your first condensed interim financial statements in accordance with IFRS, in particular IAS 34. 


It reflects IFRSs in issue at 30 September 2010 and effective for a first-time adopter with a first annual IFRS reporting date of 31 December 2010.

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