The following links are to illustrative examples of IFRSs financial statements and do not attempt to show all possible accounting and disclosure requirements.

While every effort has been made to ensure that these documents are complete in terms of the relevant requirements of IFRSs, users will inevitably be required to exercise professional judgment based on specific circumstances (for example, determination of whether financial statements 'fairly present'). These documents are merely enabling tools that do not address such judgmental issues.

Keep in mind that IFRSs are constantly changing. It is the responsibility of users of these documents to maintain current working knowledge of IFRSs, which may affect the content of the model financial statements and checklists.

Deloitte IAS PLUS

PricewaterhouseCoopers, Part 1

PricewaterhouseCoopers, Part 2

Ernst & Young, Part 1

Ernst & Young, Part 2

Sample Illustrative Financial Statements