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IFRS checklists and model financial statements

On this page you can find links to guidance, disclosure checklists and model financial statements as well as manuals and guides in the Library collection.

We can also provide new UK GAAP model accounts and disclosure checklists.

What's on this page?

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

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Expert help for your enquiries and research.

E  library@icaew.com

T  +44 (0)20 7920 8620

Disclosure checklists

Models and checklists (Deloitte)
Deloitte's IAS Plus service publishes compliance, presentation and disclosure checklists for IFRS, updated annually. The page also includes compliance checklists for IAS 34 and and presentation and disclosure checklists for IFRS for SMEs. A smaller range of documentation is available in other languages. 

IFRS Core Tools (EY)
International GAAP disclosure checklists from 2011 to the present.

Guide to IFRS financial statements (KPMG)
A collection of annual disclosure checklists and condensed interim disclosure checklists from 2014 to the present.

IFRS disclosure checklist 2017 (PwC)
Global version of checklist highlighting the disclosures required for December 2017 year ends.

Financial statements

Model IFRS Financial Statements (BDO)
Year-end consolidated financial statements and interim financial statements for IAS 34, produced by BDO for a fictional group. Available for each year from 2014 to the present.

Models and checklists (Deloitte)
IFRS financial statements from 2013 to the present, designed for entities that are not first-time adopters of IFRS. Each set of statements includes an overview of the major changes to IFRS applicable for that year.

IFRS Core Tools (EY)
Illustrative financial statements and condensed interim financial statements for a fictitious group based in Europe. Statements are available in an 'alternative format' with a view to limiting clutter and disclosure overload. EY also have industry-specific financial statements for banks, investment funds, mining, petroleum and insurance businesses, and real estate groups. Statements are available for each year-end from 2012 to the present.

Guide to IFRS financial statements (KPMG)
Annual illustrative disclosures from 2014 to the present, with supplements dedicated to IFRS 15 and IFRS 12. Sector-specific disclosures are available for banks (IAS 39 and IFRS 9) and investment funds.

Illustrative financial statements (PKF)
IFRS illustrative financial statements for an imaginary group with publicly traded equity shares, produced from 2011 to the present. PKF also offer a separate set of consolidated financial statements covering IFRS for SMEs.

Illustrative IFRS consolidated financial statements for 2017 year ends (PwC)
Consolidated financial statements for a fictitious listed company complying with IFRS as issued at 31 May 2017 and that apply to financial years commencing on or after 1 January 2017. Includes commentary and appendices with illustrative financial statements relating to specific industry sectors or accounting standards.

UK illustrative financial statements – IFRS and UK GAAP (FRS 101) example accounts for 2017 year ends (PwC)
Two sets of example financial statements with UK company law disclosures and commentary explaining the presentation of several challenging areas.

Articles and books in the Library collection

Selected books

GAAP 2018: Model annual report and financial statements for UK listed groups
(Croner-i, 2018)
Designed for a listed group reporting under IFRSs for consolidated financial statements and the FRS 101 reduced disclosure framework for the company financial statements. 

Similarities and differences : a comparison of current UK GAAP, new UK GAAP (FRS 102) and IFRS
(PWC, 2015)
A side-by-side comparison focusing on the differences most frequently encountered in practice.

Find more articles and books

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 supply service.

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