Your essential guides to financial statements
Our Guides to financial statements help you to prepare financial statements in accordance with IFRS Standards. They consist of:
- Disclosure checklist, which identifies the disclosures that may be required based on currently effective standards;
- Illustrative disclosures, which illustrate one possible format for financial statements, based on a fictitious multinational corporation; and
- Supplements to illustrative disclosures, which illustrate additional disclosures that companies may need to provide on accounting issues such as those arising from the COVID-19 coronavirus pandemic.
These guides will help you to tell your story based on your specific circumstances: they will help you ensure that your financial reporting provides the information that users need through clear, meaningful and specific disclosures.
Find out more
Climate change and financial reporting
All companies are facing climate-related risks and opportunities and are making strategic decisions in response – including around their transition to a low-carbon economy.
Our Climate change financial reporting resource centre provides FAQs to help companies identify the potential financial statement impacts for their business.
COVID-19 pandemic and financial reporting
The COVID-19 coronavirus pandemic continues to impact companies in different ways depending on the industry and economic environment in which they trade. Investors and regulators continue to pay specific attention to this topic.
Our COVID-19 financial reporting resource centre includes articles, blogs and podcasts to help you better understand the accounting and disclosure implications of the COVID-19 pandemic for your company.
|Annual Illustrative disclosures||2021 edition (PDF 2.3 MB)|
|2020 edition (PDF 2.95 MB)|
|2019 edition (PDF 2.9 MB)|
Supplements to annual Illustrative disclosures
|COVID-19 supplement (PDF 2.5 MB)|
|IFRS 12 supplement (PDF 1.2 KB)|
|IFRS 16 supplement (PDF 1.8 MB)|
|Annual Disclosure checklists||2021 edition (PDF 2 MB)|
|2020 edition (PDF 2.5 MB)
|2019 edition (PDF 2.6 MB)|
|Interim Illustrative disclosures||2021 edition (PDF 2 MB)
|2020 edition (PDF 2.5 MB)|
|2019 edition (PDF 2 MB)|
|Interim Disclosure checklists||2021 edition (PDF 1.7 MB)|
|2020 edition (PDF 1.45 MB)|
|2019 edition (PDF 1 MB)|
|Annual Illustrative disclosures for sectors||Banks (2020) (PDF 2.4 MB)|
|Insurers (IFRS 17; 2020) (PDF 3 MB)|
|Investment funds (2020) (PDF 1.7 MB)|