This publication provides an illustrative set of consolidated financial statements, prepared under IFRS, for a fictitious investment property company which is an existing preparer of IFRS accounts.

These financial statements are designed to focus on the disclosures required by IAS 40. The company illustrated does not therefore have associates, joint ventures, minority interests, intangible assets, government grants, defined benefit plans, derivatives, fixed-rate borrowings, related-party transactions, treasury shares, preferred shares, convertible debt or share options. There were no acquisitions or disposals of subsidiaries, and no issues of shares in the two years presented. Please refer to our other title: IFRS Illustrative Corporate Consolidated Financial Statements 2006 for disclosures relating to these items.

The shares of the company illustrated are publicly traded; disclosures on segments and earnings per share are therefore included. Example alternative presentations of the cash flow statement and the income statement have also been included.

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