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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.
NZ IFRS and NZ IFRS (RDR) Model Financial Statements for the reporting period ending 31 December 2020
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 2020. 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 2020
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 2020. Additional guidance in relation to the Reduced Disclosure Regime is provided in the commentary boxes.
NZ IFRS (RDR) Model Financial Statements
IFRS model financial statements 2019
These financial statements illustrate the presentation and disclosure requirements of IFRSs for the year ended 31 December 2019 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 2019.
IFRS model financial statements 2019
IFRS model financial statements 2019 – Appendix 2: IFRS 16
The model financial statements of International GAAP Holdings Limited illustrate the initial application of IFRS 16 using a full retrospective approach. This Appendix illustrates the changes required on initial application using the cumulative catch-up approach.
IFRS model financial statements 2019 – Appendix 2: IFRS 16
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
