PKF International has developed illustrative financial statement templates to help users of IFRS understand the structure and content of IFRS financial statements.
The illustrative accounts provide example presentation and disclosure formats, as well as guidance on some alternative presentations available. The financial statements are not intended to be exhaustive as it would be impracticable to consider every conceivable application of IFRS. Furthermore, they do not reflect any requirements set down by legislation or national regulators. Instead, they provide illustrations of the most commonly applied standards and accounting policy choices.
IFRS Summary Guides 2010
Attached below is a document prepared by PKF International providing summary guidance on IFRS and related interpretations effective for years commencing 1 January 2010. Whilst such guidance cannot replace knowledge of the full standards, it will provide readers with an introduction to each standard in issue and a quick reference source of their key requirements.
Click here to download the guide