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Illustrative Financial Statements under IFRS Accounting Standards as adopted by the EU 2023
Illustrative Financial Statements for 2023 are intended to illustrate the presentation and disclosure requirements of IFRS Accounting Standards as adopted by the EU. They also contain additional disclosures that are considered to be best practice, particularly where such disclosures are included in illustrative examples provided with a specific Standard.
This version of Illustrative Financial Statements was prepared by the Prague office of Deloitte and should be used by the entities which prepare financial statements in compliance with IFRS Accounting Standards as adopted by the EU for the year ending 31 December 2023.
These illustrative financial statements do not illustrate the impact of the application of new and revised IFRS Accounting Standards that are not yet mandatorily effective on 1 January 2023.
The version of illustrative financial statements under IFRS Accounting Standards as issued by the IASB for the year ended 31 December 2023 is available on www.iasplus.com.
The version of this publication in the Czech language is available here (PDF).
Illustrative Financial Statements under IFRS Accounting Standards as adopted by the EU 2023 in English
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