
Illustrative IFRS financial statements and checklists of disclosures.
Illustrative IFRS financial statements and checklists of disclosures.
Your essential year-end guides
Our Guides to financial statements help you to prepare financial statements in accordance with IFRS. They have two components:
Impact of the new standards
Users and regulators have shown a growing interest in the possible impact of the new major standards that have been issued but are not yet effective – i.e. IFRS 9 Financial Instruments, IFRS 15 Revenue from Contracts with Customers and IFRS 16 Leases. Regulators have communicated their expectation that, as the implementation of the new standards progresses, more information about their possible impact should become reasonably estimable and companies will be able to provide progressively more entity-specific qualitative and quantitative information about the application of the new standards in their financial statements
The 2017 annual Illustrative disclosures therefore include disclosures on the possible impact of these standards.
Early adoption of the new standards
For entities that decide to early adopt, the following Illustrative disclosures are available:
For entities that decide to early adopt, Chapter 6 in the Disclosure checklist includes the disclosure requirements of standards that are available for early adoption.
Better communication
Investors continue to ask for a step-up in the quality of business reporting, so companies should be careful not to become buried in compliance to the exclusion of relevance. In preparing their financial statements, companies need to focus on improving their communication by reporting financial information in a meaningful way and innovating their financial statement presentation and disclosure in the broader context of better business reporting. For more information, see our Better business reporting website.
Download our guides
Annual Illustrative disclosures | 2017 edition (PDF 3 MB) | 2016 edition (PDF 2.62 MB) | 2015 edition (PDF 2.89 MB) |
Supplements to annual Illustrative disclosures | IFRS 15 supplement (PDF 1.5 KB) |
IFRS 12 supplement (PDF 1.2 MB) | |
IFRS 16 supplement (PDF 1.8 MB) | |
Annual Disclosure checklists | 2017 edition (PDF 2.1 MB) | 2016 edition (PDF 2.5 MB) | 2015 edition |
Interim Illustrative disclosures | 2017 edition (PDF 258 KB) | 2016 edition | 2015 edition (PDF 223 KB) |
Interim Disclosure checklists | 2017 edition (PDF 1.45 MB) | 2016 edition | 2015 edition (PDF 1.2 MB) |
Annual Illustrative disclosures for sectors | Insurers (IFRS 17; 2018) (PDF 2.8 MB) |
Investment funds (2017) (PDF 3 MB) | |
Banks (IFRS 9; 2015) (PDF 2.78 KB) | |
Banks (IAS 39; 2016) (PDF 1.45 MB) | |
Banks (IFRS 9 pre-transition disclosures; 2017) (PDF 1.3 MB) |
Downloads our guides | |
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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 | 2016 edition | 2015 edition | 2014 edition |
Condensed interim illustrative disclosures | 2016 edition | 2015 edition | 2014 edition |
Condensed interim disclosure checklists | 2016 edition | 2015 edition | 2014 edition |
Annual illustrative disclosures for sectors | Investment funds (2016) | Banks (IFRS 9; 2015) | Banks (IAS 39; 2016 year ends) |
2015 edition |