Model Financial Statements under IFRSs as adopted by the EU 2022

Model Financial Statements for 2022 are intended to illustrate the presentation and disclosure requirements of IFRSs 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 Model Financial Statements was prepared by the Prague office of Deloitte and should be used by the entities which prepare financial statements in compliance with IFRSs as adopted by the EU for the year ending 31 December 2022.

These model financial statements do not illustrate the impact of the application of new and revised IFRS Standards that are not yet mandatorily effective on 1 January 2022.

The version of model consolidated financial statements under IFRS as issued by the IASB for the year ended 31 December 2022 is available on

The version of this publication in the Czech language is available here (PDF). 

Model Financial Statements under IFRSs as adopted by the EU 2022 in English


Martin Tesař

Martin Tesař

Audit & Assurance Leader, Deloitte Central Europe

Martin Tesar currently serves as the Audit Business Leader of Deloitte Central Europe (CE), a position he’s assumed on 1 June 2018. He joined Deloitte right after graduating from university in 1994. H... More