The purpose of this publication is to assist first-time adopters in preparing their first IFRS interim financial statements in accordance with International Financial Reporting Standard (IFRSs), in particular IAS 34 Interim Financial Reporting.
This technical guide illustrates one possible format for condensed interim financial statements prepared for part of a period covered by an entity's first IFRS annual financial statements, based on a fictitious multinational corporation involved in general business and adopting IFRSs as its primary basis of accounting for the year ending December 31, 2010.
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Illustrative condensed interim financial statements: First-time adopters (October 2010) (English only, PDF / 1.6MB)
Illustrative condensed interim financial statements: First-time adopters (February 2010) (Japanese, PDF / 1.3MB)