Checklists, compliance questionnaires, model financial statements and other resources can help entities to prepare their own financial statements to meet IFRS disclosure and presentation requirements. On this page you can access a range of articles, books and online resources providing quick links to guidance, disclosure checklists and model financial statements.
Useful links
Disclosure checklists
IFRS presentation and disclosure checklist (Deloitte)
IFRS publications from Deloitte's IAS Plus service include annually updated presentation and disclosure checklists and compliance questionnaires in a number of languages.
Accounting and reporting checklists (Ernst & Young)
Regularly updated IFRS and US GAAP checklists from Ernst & Young.
IFRS disclosure checklists (KPMG)
An annually updated collection of disclosure checklists produced by KPMG ‘to assist entities involved in general business in preparing financial statements in accordance with international financial reporting standards by identifying the disclosures required’.
IFRS disclosure checklist (PwC)
The latest checklist published by PwC is available to download in PDF format as part of the firm's series of illustrative financial statements.
Financial statements
Model IFRS Financial Statements (BDO)
The latest illustrative financial statements produced by BDO are available from its audit and accounting publications page.
IFRS Model Financial Statements (Deloitte)
A collection of annually updated model financial statements published by Deloitte's IAS Plus service in a number of languages.
Illustrative financial statements (Ernst & Young)
The series includes illustrative statements for fictitious banking, insurance, investment fund, real estate, mining and petroleum companies.
IFRS Illustrative Financial Statement publications (KPMG)
A collection of model financial statements from KPMG, which includes specific guidance for banks, first-time adopters, investment funds and condensed interim financial statements.
IFRS Illustrative Consolidated Accounts 2010 (PKF)
The latest set of model financial statements produced by PKF.
IFRS illustrative financial statements (PwC)
Illustrative financial statements published by PwC include guidance for first-time adopters, SMEs, private equity, banks, investment funds and property and insurance.
Articles and books in the Library collection
To find out how you can borrow books from the Library please see our guide to book loans.
You can obtain copies of articles or extracts of books and reports by post, fax or email through our document delivery service.
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