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 Disclosure made clear: IFRS 7 and Pillar 3
This publication is intended to assist companies that already report in accordance with IFRS, and those which are adopting IFRS for the first time, to understand the requirements and effect of IFRS 7, including its transitional provisions >>
2007 Illustrative Financial Statements*
These example accounts illustrate the layout and disclosure requirements of a set of IFRS financial statements, including the disclosure requirements for financial instruments introduced by IFRS 7. These example accounts do not reflect any additional disclosures required by local laws, national financial reporting standards, and/or stock exchange regulations. The information in these example accounts is of a general nature only and does not address the particular circumstances of any specific entity. Two sets of examples are presented, one for 'on-going users' and another for 'first-time adopters'.
2006 Illustrative Financial Statements*
These are example sets of accounts and include IFRS financial statements.
IFRS survey
This survey looks at the first full year IFRS financial statements of fully listed companies. The companies researched are those in the FTSE 350 but outside the FTSE 100.
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* The information contained in the illustrative financial statements is of a general nature and is not intended to address the particular circumstances of any particular individual or entity. Although we endeavour to provide accurate information, there can be no guarantee that such information is accurate as of the date on which it is received, or that it will remain so in the future. No action should be taken, or refrained from, without appropriate professional advice and after an examination of the facts and circumstances of the particular situations. No responsibility is assumed or implied for any loss sustained by any person or organisation that relies on the illustrative financial statements.
2007 Illustrative Financial Statements*
- Example IFRS financial statements
These example accounts illustrate the layout and disclosure requirements of a set of IFRS financial statements, including the disclosure requirements for financial instruments introduced by IFRS 7. These example accounts do not reflect any additional disclosures required by local laws, national financial reporting standards, and/or stock exchange regulations. The information in these example accounts is of a general nature only and does not address the particular circumstances of any specific entity. Two sets of examples are presented, one for 'on-going users' and another for 'first-time adopters':
On-going users >>
First-time adopters >>
2006 Illustrative Financial Statements*
This document comprises an example set of accounts (without numbers) for an ongoing user of IFRS in its 31 December 2006 year end financial statements.
PLEASE NOTE: These accounts only include the disclosures required by IFRSs. Additional Companies Act 1985 disclosures are not included. In addition, these accounts do not include:
- figures for the parent (which may be prepared under either IFRS or UK GAAP);
- the 'front end' of the annual report; or
- the audit report.
More >>
* The information contained in the illustrative financial statements is of a general nature and is not intended to address the particular circumstances of any particular individual or entity. Although we endeavour to provide accurate information, there can be no guarantee that such information is accurate as of the date on which it is received, or that it will remain so in the future. No action should be taken, or refrained from, without appropriate professional advice and after an examination of the facts and circumstances of the particular situations. No responsibility is assumed or implied for any loss sustained by any person or organisation that relies on the illustrative financial statements.
IFRS Survey
This survey looks at the first full year IFRS financial statements of fully listed companies. The companies researched are those in the FTSE 350 but outside the FTSE 100. More >>
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