IFRS Illustrative Financial Statements

Illustrative corporate consolidated financial statements 2012 provides a realistic set of financial statements for a corporate entity, based on the requirements of IFRS standards and interpretations for financial years beginning on or after 1 January 2012. The entity is an existing preparer of IFRS consolidated financial statements.

The 'Illustrative' series includes financial statements for fictional industry-specific entities:

• Banking,
• Insurance,
• Investment funds,
• Investment property, and
• Prive equity.

This series includes an Illustrative condensed interim financial information for existing IFRS preparers (PDF 543KB), a practical guide to applying IAS 34, 'Interim financial reporting', reflecting standards issued by the IASB up to 1 March 2011 that are mandatory for annual periods beginning on or after 1 January 2012. It provides an illustrative set of condensed interim financial information prepared in accordance with IAS 34 for a fictional