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Model Annual Reports
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The model annual reports have been designed by Deloitte to assist clients, partners and staff with the preparation of annual financial statements.
IFRS model financial statements 2018
These financial statements illustrate the presentation and disclosure requirements of IFRSs for the year ended 31 December 2018 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 2018.
IFRS model financial statements 2018
IFRS model financial statements 2018 — Appendix 2: Early adoption of IFRS 16 'Leases'
This Appendix complements the IFRS model financial statements 2018. It focuses on the changes introduced by the requirements in IFRS 16 Leases which is effective for annual periods beginning on or after 1 January 2019 (earlier application is permitted if disclosed and if IFRS 15 Revenue from Contracts with Customers is also applied).
IFRS model financial statements 2018 — Appendix 2: Early adoption of IFRS 16 'Leases'
IFRS model financial statements 2017
These financial statements illustrate the presentation and disclosure requirements of IFRSs for the year ended 31 December 2017 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 2017.
IFRS model financial statements 2017
IFRS model financial statements 2017 — Appendix 2: Early application of IFRS 15 'Revenue from Contracts with Customers'
This Appendix complements the IFRS model financial statements 2017. It focuses on the disclosure requirements in IFRS 15 'Revenue from Contracts with Customers' which are effective for annual periods beginning on or after 1 January 2018. It does not illustrate all the disclosures in IFRS 15, which will depend on an entity's underlying facts and circumstances.
IFRS model financial statements 2017 — Appendix 2: Early application of IFRS 15 'Revenue from Contracts with Customers'
IFRS model financial statements 2016 (With early adoption of IFRS 9)
These financial statements illustrate the presentation and disclosure requirements of IFRSs for the year ended 31 December 2016 by an entity that is not a first-time adopter of IFRSs and early adopts IFRS 9 'Financial Instruments'
IFRS model financial statements 2016 (With early adoption of IFRS 9)
International GAAP Bank Limited — Illustrative disclosures under IFRS 7 as amended by IFRS 9
These financial statements illustrate the presentation and disclosure requirements of a bank that is not a first-time adopter of IFRSs that is applying IFRS 9 ‘Financial Instruments’ and so reflects the updated disclosure requirements of IFRS 7 ‘Financial Instruments – Disclosure’.
International GAAP Bank Limited — Illustrative disclosures under IFRS 7 as amended by IFRS 9
NZ IFRS and NZ IFRS (RDR) Model Financial Statements for the reporting period ending 31 December 2015
This model provides an illustrative example of annual financial statements of a group prepared under full NZ IFRS by a for-profit Tier 1 reporting entity for the reporting period ending 31 December 2015. The disclosure exemptions available under the Reduced Disclosure Regime are shaded throughout the model financial statements and additional guidance specific to Tier 2 entities is included in the commentary boxes.
NZ IFRS and NZ IFRS (RDR) Model Financial Statements
NZ IFRS (RDR) Model Financial Statements for the reporting period ending 31 December 2015
This model provides an illustrative example of annual financial statements of a group prepared by a for-profit Tier 2 reporting entity applying NZ IFRS (RDR) for the reporting period ending 31 December 2015. Additional guidance in relation to the Reduced Disclosure Regime is provided in the commentary boxes.
NZ IFRS (RDR) Model Financial Statements
