IFRS for SMEs - Illustrative consolidated financial statements 2010

Realistic set of financial statements prepared under IFRS for small and medium entities, illustrating the required disclosure and presentation for a first-time adopter of this standard.

Publication date: September 2009

Format: A5 illustrative financial statements

Topics covered: Illustrative set of consolidated financial statements prepared in accordance with the 'IFRS for SMEs', for a fictional fruit gower, wine and fruit producer, wholesale and retail group.

Illustrative IFRS consolidated financial statements 2009 - Investment property

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.

Illustrative IFRS consolidated financial statements 2009 - insurance

Model set of consolidated financial statements for a fictional insurance group illustrating the disclosure and presentation required by IFRSs applicable to financial years beginning on or after 1 January 2009.

Publication date: December 2009

Format: 160-page illustrative financial statements

Topics covered: Set of illustrative financial statements for a fictional insurance company

Illustrative IFRS financial statements 2009 - private equity

Model set of financial statements for a fictional private equity limited partnership, illustrating the disclosure and presentation required by IFRSs applicable to financial years beginning on or after 1 January 2009.

Publication date: 2009

Format: 40-page illustrative financial statements

Topics covered: Set of illustrative financial statements for a fictional private equity limited partnership

Illustrative consolidated financial statements 2009 - banks

Model set of consolidated financial statements for a fictional bank, illustrating the disclosure and presentation required by IFRSs applicable to financial years beginning on or after 1 January 2009

Publication date: November 2009

Format: Illustrative financial statements

Topics covered: Set of illustrative financial statements for a fictional bank

Illustrative corporate consolidated financial statements 2009

Model set of consolidated financial statements for a fictional manufacturing, wholesale and retail group, illustrating the disclosure and presentation required by IFRSs applicable to financial years beginning on or after 1 January 2009.

Publication date: 2009

Format: 128-page illustrative financial statements

Topics covered: Set of illustrative financial statements for a fictional manufacturing, wholesale and retail group

Illustrative financial statements 2009 - investment funds

Model set of financial statements for a fictional investment fund, illustrating the disclosure and presentation required by IFRSs applicable to financial years beginning on or after 1 January 2009.

Publication date: November 2009.

Format: 68-page illustrative financial statements

Topics covered: Set of illustrative financial statements for a fictional investment fund

Illustrative interim financial information 2010

Illustrative interim financial information for exisiting preparers 2010 This illustrative set of condensed interim financial information has been prepared in accordance with IAS 34, ‘Interim financial reporting’, for a fictional existing IFRS preparer. It reflects IFRS standards and IFRIC interpretations issued by the IASB up to 31 March 2010.

Publication date: May 2010

Format: A5 illustrative financial statements and disclosure checklist

Topics covered: Illustrative set of condensed interim financial information for a fictional existing IFRS preparer; disclosure checklist; overview of IAS 34, 'Interim financial reporting', appendix for first time adopters.