New Zealand

Model financial statements 

Preparing financial statements is easier when you have a good example to follow. KPMG's Model financial statements deal with reporting under IFRS for entities in different industries.


The content of these publications reflects accounting practice at the time of writing, but accounting practice is continually evolving. It is therefore necessary for preparers of financial statements to keep abreast of accounting developments and their impact on financial statements.


These publications should be used in conjunction with the underlying legislation and financial reporting standards, particularly where a specific disclosure area is not covered or where there is uncertainty regarding interpretation.

Annual illustrative disclosures

2014 edition | 2013 edition | 2012 edition


Supplements to annual illustrative disclosures

IFRS 12 (Dec 2014)


Annual disclosure checklists

2014 edition | 2013 edition | 2012 edition


Condensed interim illustrative disclosures

2015 edition | 2014 edition | 2013 edition


Condensed interim disclosure checklists

2015 edition | 2014 edition | 2013 edition


Annual illustrative disclosures for sectors

Investment funds (2014 edition) | Banks (2014 edition)


Annual illustrative disclosures for first-time adopters

2010 edition