These model financial statements illustrate the application of the presentation and disclosure requirements of International Financial Reporting Standards for the year ended December 31, 2011, by an entity that is not a first-time adopter of IFRSs.

The model financial statements illustrate the impact of new and revised Standards and Interpretations that are mandatorily effective on January 1, 2011, as well as the impact of the early application of new and revised Standards that are not yet mandatorily effective. [pdf]