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Guides to IFRS financial statements

Guides to IFRS financial statements

Example IFRS financial statements and checklists of disclosures that may be required.

Simon Lee - KPMG New Zealand

Technical Director - Accounting Advisory Services

KPMG in New Zealand


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KPMG Guides to interim IFRS financial statements 2016 publication image: financial statement and disclosure word cloud

Focusing on compliance in financial reporting

Our Guides to financial statements help you to prepare financial statements in accordance with IFRS. They are compliance focused and have two components:

  • Illustrative disclosures that illustrate one possible format for financial statements prepared under IFRS, based on a fictitious multinational corporation; and
  • a companion Disclosure checklist, which identifies the disclosures required for currently effective requirements.
They are available for annual and interim periods.

However, these guides should not be used as boiler plate templates. The preparation of your own financial statements requires judgement, in terms of the choice of accounting policies, how the disclosures should be tailored to reflect your specific circumstances, and the materiality of disclosures in the context of your organisation.

Each guide reflects IFRSs that have been published by a specified date and are required to be applied by an entity with a specified annual period – e.g. standards in issue at 1 December 2014 that are required to be applied by an entity with an annual period beginning on 1 January 2014.

Download our guides

New Zealand illustrative disclosures

2016 edition


Annual illustrative disclosures

2016 edition | 2015 edition | 2014 edition  


Supplements to annual illustrative disclosures

IFRS 15 (November 2015)

IFRS 12 (December 2014)


Annual disclosure checklists

2015 edition | 2014 edition  


Condensed interim illustrative disclosures

2015 edition  |  2014 edition  


Condensed interim disclosure checklists

2015 edition  |  2014 edition  

Annual illustrative disclosures for sectors

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