Your essential guide to preparing IFRS financial statements for banks.
Our Guides to financial statements help you to prepare financial statements in accordance with IFRS. They illustrate one possible format for financial statements prepared under IFRS.
Our guides for banks are based on a fictitious banking group involved in a range of general banking activities, which is not a first-time adopter of IFRS. The 2016 edition (PDF 1.4 MB) shows illustrative disclosures under IAS 39 Financial Instruments: Recognition and Measurement. It reflects standards in issue at 31 December 2016 that are required to be applied by an entity with an annual period beginning on 1 January 2016.
The 2017 supplement (PDF 1.3 MB) to the 2016 edition updates the pre-transition disclosures on the impact of the adoption of IFRS 9 Financial Instruments.
Our guide illustrating early application of IFRS 9 is also available.
Our HKFRS guide gives guidance in respect of Hong Kong incorporated authorised institutions (AI) listed on the Main Board of The Stock Exchange of Hong Kong Limited (SEHK), which are required to prepare their annual reports in accordance with the applicable disclosure provisions of the Main Board Listing Rules of the SEHK (MBLRs) and the Banking (Disclosure) Rules (BDR) made by the Hong Kong Monetary Authority (HKMA) under section 60A of the Hong Kong Banking Ordinance (HKBO).