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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 2014 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 Core Tools (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 2018 (Grant Thornton)
Example financial statements for a fictional consulting, service and retail entity. These reflect changes to IFRS effective for year ending 31 December 2018, including adoption of IFRS 9 and IFRS 15.

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.

IFRS for the UK illustrative financial statements for 2018 year ends (PwC)
Model 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. UK illustrative condensed interim financial statements 2018 and industry illustrative financial statements for insurance, private equity funds, investment funds and banks are also available.

Illustrative IFRS consolidated financial statements for 2018 year ends (PwC)
Consolidated financial statements for a fictitious listed company complying with IFRS as issued at 31 May 2018 and that apply to financial years commencing on or after 1 January 2018. Includes commentary and appendices with illustrative financial statements relating to specific industry sectors or accounting standards. Illustrative condensed interim financial statements 2019 are also available.

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 Core Tools (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.

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

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.

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