ARTICLE · 07 SEPTEMBER 2012

Illustrative Consolidated Financial Statement For 2012 Year Ends

PwC Management Services LP

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The 2012 IFRS illustrative consolidated annual financial statements are now available on PwC Inform.

CanadaAccounting and Audit

PWCs Financial Reporting

The 2012 IFRS illustrative consolidated annual financial statements are now available on PwC Inform.

This illustrative set of annual financial statements reflects IFRS standards and interpretations that are required to be applied by an existing preparer of IFRS financial statements with an annual period beginning on or after 1 January 2012.

It also includes appendices with example disclosures for early adopters of IFRS 9, 'Financial instruments', IFRS 10, 'Consolidated financial statements', IFRS 11, 'Joint arrangements' IFRS 12, 'Disclosure of interests in other entities', IFRS 13 'Fair value measurement', IAS 19 (revised), 'Employee benefits', and IAS 1 (amendment), 'Statement of profit or loss and other comprehensive income'.

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