Illustrative financial statements and checklists of disclosures under IFRS® Standards.
Our Guides to financial statements help you to prepare financial statements in accordance with IFRS Standards. They have two components:
IFRS 16 Leases replaces the requirements in IAS 17 Leases and related interpretations, and is applicable for the first time for entities with an annual reporting period beginning on or after 1 January 2019.
Applying the new standard is expected to significantly affect the disclosures included in the financial statements of some companies. The areas to focus on include the following.
Our 2019 annual illustrative disclosures (PDF 2.9 MB) illustrate one possible way of doing this.
The quality and clarity of explanations of changes in accounting policies and their impacts are key. Investors and other stakeholders will be keenly interested in disclosures of changes in key judgements and estimates.
|Annual Illustrative disclosures||2019 edition (PDF 2.9 MB)
2018 edition (PDF 2.7 MB)
2017 edition (PDF 3 MB)
|Supplements to annual Illustrative disclosures||IFRS 12 supplement (PDF 1.2 KB)|
|IFRS 15 supplement (PDF 1.5 MB)|
|IFRS 16 supplement (PDF 1.8 MB)|
|Annual Disclosure checklists||2019 edition (PDF 2.6 MB)
2018 edition (PDF 1.9 MB)
2017 edition (PDF 2.1 MB)
|Interim Illustrative disclosures||2019 edition (PDF 2 MB) |
2018 edition (PDF 2 MB) |
2017 edition (PDF 258 KB)
|Interim Disclosure checklists||2019 edition (PDF 1 MB) |
2018 edition (PDF 1 MB) |
2017 edition (PDF 1.45 MB)
|Annual Illustrative disclosures for sectors||
Banks (2018) (PDF 2.92 MB)
|Insurers (IFRS 17; 2018) (PDF 2.8 MB)|
|Investment funds (2018) (PDF 1.78 MB)|
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