Illustrative Financial Statements

The purpose of these publications is to assist in preparing financial statements in accordance with IFRS. They illustrate one possible format for financial statements, based on a fictitious multinational corporation.

	IFRS Illustrative financial statements: banks (January 2010) This edition of Illustrative financial statements for banks reflects the requirements to be applied by an entity with an annual period beginning on or after 1 January 2009.
	IFRS Illustrative financial statements – general (2009) The purpose of this publication is to assist in preparing financial statements in accordance with International Financial Reporting Standards.
	IFRS Illustrative condensed interim financial statements (June 2009) The purpose of this publication is to assist you in preparing condensed interim financial statements in accordance with International Financial Reporting Standards IAS 34 Interim Financial Reporting.

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