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  • Service: Audit, Advisory, Accounting Advisory Services
  • Type: Business and industry issue
  • Date: 2/09/2013

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Guide to annual financial statements - Illustrative disclosures September 2013 

This guide illustrates one possible format for the presentation of annual financial statements, based on a fictitious multinational company, for an annual reporting 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 15 August 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. However, example disclosures for the early adoption of IFRS 9 are included in an Appendix.


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