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Your essential year-end guide

Our Guides to financial statements help you to prepare financial statements in accordance with IFRS Standards by illustrating one possible format. 

This edition (PDF 2.2 MB) is based on a fictitious tax-exempt open-ended single-fund investment company, which is not a first-time adopter of IFRS Standards. 

It reflects standards in issue at 30 November 2021 that are required to be applied by an entity with an annual period beginning on 1 January 2021. This edition also includes an appendix showing a statement of cash flows prepared using the indirect method.

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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.

You can also follow 'KPMG IFRS' on LinkedIn and check out IFRS Today for the latest content and topical discussion on IFRS Standards.