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International Financial Reporting Standards

Model financial statements 2013

These financial statements illustrate the presentation and disclosure requirements of IFRSs for the year ended 31 December 2013 by an entity that is not a first-time adopter of IFRSs. They illustrate the impact of the application of IFRSs that are mandatorily effective for the annual period beginning on 1 January 2013.

The publication includes:

  • section 1 — Overview of new and revised International Financial Reporting Standards (IFRSs)
  • an overview of new and revised International Financial Reporting Standards (IFRSs) that are mandatorily effective for the year ended 31 December 2013
  • an overview of new and revised IFRSs that are not yet mandatorily effective but allow early application for the year ended 31 December 2013
  • section 2 — Model financial statements of International GAAP Holdings Limited for the year ended 31 December 2013.
IFRS model financial statements 2013
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