IFRS

IFRS Interim Example Consolidated Financial Statements 2020

We have published the 2020 version of 'IFRS Interim Example Consolidated Financial Statements 2020' ('Interim Financial Statements').

The Interim Financial Statements have been reviewed and updated to reflect changes in IAS 34 and in other IFRS that are effective for the year ending 31 December 2020.

Our objective is to illustrate one possible approach to reporting by an entity engaging in transactions that are 'typical' across a range of non-specialist sectors. However, as with any example, this illustration does not envisage every possible transaction and therefore cannot be regarded as comprehensive. Other approaches may be more appropriate in specific circumstances.