IFRS Illustrative financial statements will help in preparing financial statements in accordance with IFRS.
This publication has been updated to reflect IFRS in issue at 1 October 2012 that are required to be applied by an existing preparer of IFRS financial statements with an annual period beginning on 1 January 2012.
IFRSs that are effective for annual periods beginning after 1 January 2012 have not been early adopted in preparing the illustrative financial statements.
However, example disclosures for the early adoption of certain new standards and amendments are included in the appendices to these illustrative financial statements.
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