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IFRS checklists and model financial statements

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. Find links to guidance, disclosure checklists and model financial statements as well as manuals and guides in the Library collection.

What's on this page?

  • Disclosure checklists
  • Model financial statements
  • Articles and books from the Library

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Disclosure checklists

Models and checklists (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 (EY)
Regularly updated IFRS and US GAAP checklists from EY.

Guide to financial statements (KPMG)
An annually updated collection of disclosure checklists produced by KPMG for annual and interim financial statements.

Illustrative financial statements and disclosure checklist (PwC)
Collection of publications from PwC.

Financial statements

Model IFRS Financial Statements (BDO)
The latest illustrative financial statements produced by BDO are available from its audit and accounting publications page.

Models and checklists (Deloitte)
A collection of annually updated model financial statements published by Deloitte's IAS Plus service in a number of languages.

IFRS Core Tools (EY)
The series includes illustrative statements for fictitious banking, insurance, investment fund, real estate, mining and petroleum companies.

Guide to financial statements (KPMG)
An annually updated collection of illustrative disclosures produced by KPMG for annual and interim financial statements.

Illustrative financial statements (PKF)
Templates developed by PKF providing example presentation and disclosure formats and guidance.

Illustrative financial statements and disclosure checklist (PwC)
Illustrative financial statements published by PwC include guidance for first-time adopters, SMEs, private equity, banks, investment funds and property and insurance.

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