IFRS model accounts and disclosure checklists

Year-end consolidated financial statements and interim financial for a fictional group. Available for each year from 2020 to the present.

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.

Illustrative consolidated financial statements for the year ending 31 December 2023. A set of interim condensed financial statements for period ending 30 June 2024 is also available. EY's IFRS technical resources also include industry-specific example financial statements which can be found using the search function.

Example financial statements for a fictional consulting, service and retail entity. These reflect changes to IFRS effective for year ending 31 December 2023. IFRS Example Interim Condensed Consolidated Financial Statements 2024 is also available.

Annual illustrative disclosures for a fictitious multinational corporation, with supplements dedicated to disclosure of material accounting policies, insurers, IFRS 12 and IFRS 16. Sector-specific disclosures are available for banks, insurers and investment funds.

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. Separate IFRS for the UK illustrative financial statements are also available.

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

Checklist in Excel workbook format summarising recognition, measurement, presentation and disclosure requirements as of 31 December 2022. An IAS 34 compliance checklist 2023 is also available.

IFRS disclosure checklist for financial statements with a 30 June 2024 year-end. A disclosure checklist for interim financial statements with a 31 December 2024 year-end is also available.

Annual disclosure checklists and interim disclosure checklists, including minimum disclosures required for first-time adopters of IFRS.