IFRS Model financial statements 2012 |
Publish date: 16 October 2012
These financial statements illustrate the presentation and disclosure requirements of IFRSs for the year ended 31 December 2012 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 2012.
The publication includes:
- Section 1 - Overview of new and revised International Financial Reporting Standards (IFRSs)
- An overview of new and revised International Financial Reporting Standards (IFRSs) that are mandatorily effective for the year ended 31 December 2012
- An overview of new and revised IFRSs that are not yet mandatorily effective but allow early application for the year ended 31 December 2012
- Section 2 - Model financial statements of International GAAP Holdings Limited for the year ended 31 December 2012
IFRS Model financial statements 2012
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