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