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IFRS model accounts and disclosure checklists

Many illustrative financial statements and checklists are available online, providing example presentation and disclosure formats for preparers of IFRS accounts. We’ve compiled a list of regularly updated free sources for model accounts.

We also provide UK GAAP model accounts and disclosure checklists.

Model accounts

Model IFRS statements (BDO)
Year-end consolidated financial statements and interim financial for a fictional group. Available for each year from 2019 to the present.

Models and checklists (Deloitte)
Model financial statements designed for entities that are not first-time adopters of IFRS and special appendices addressing early application of new IFRSs. Each set of statements includes an overview of the major changes to IFRS applicable for that year.

IFRS Technical Resources (EY)
Illustrative consolidated 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.

IFRS example consolidated financial statements 2019 (Grant Thornton)
Example financial statements for a fictional consulting, service and retail entity. These reflect changes to IFRS effective for year ending 31 December 2019.

Guides to IFRS financial statements (KPMG)
Annual and interim illustrative disclosures for a fictitious multinational corporation, with supplements dedicated to IFRS 16, IFRS 15 and IFRS 12. Sector-specific disclosures are available for banks, insurers and investment funds.

Illustrative financial statements (PKF)
IFRS illustrative financial statements for an imaginary group with publicly traded equity shares. PKF also offer a separate set of consolidated financial statements covering IFRS for SMEs.

Example accounts (PwC)
Year end and interim illustrative accounts for a fictitious company complying with IFRS. Includes commentary and appendices with illustrative financial statements relating to specific industry sectors or accounting standards. Free registration is required.

Illustrative financial statements (UK) (PwC)
Model year end and interim accounts illustrating the disclosure and presentation requirements for UK groups and UK companies reporting under IFRS. The accounts include UK company law disclosures alongside commentary explaining the presentation of several challenging areas. Free registration is required.

IFRS illustrative financial statements (RSM)
Consolidated example financial statements available in Word and PDF format for a private company and listed company, with examples covering a range of structures.

Disclosure checklists

Models and checklists (Deloitte)
Annually updated IFRS compliance, presentation and disclosure checklist and IAS 34 compliance checklist

IFRS Technical Resources (EY)
International GAAP disclosure checklists for entities with year-ends of 31 December and 30 June.

Guides to IFRS financial statements (KPMG)
Annual disclosure checklists and interim disclosure checklists, including minimum disclosures required for first-time adopters of IFRS.

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