International Financial Reporting Standards

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.