IFRS - Example Interim Consolidated Financial Statements

insight featured image
Preparing financial statements in accordance with International Financial Reporting Standards (IFRS) can be challenging.

Each year, the International Accounting Standards Board (IASB) publishes new Standards and amendments, which can significantly impact how preparers should present a complete set of financial statements.

This publication, which aims to provide you with information and insight when preparing IFRS Interim Consolidated Financial Statements, illustrates a six-month accounting period starting January 1, 2023 based on the activities and results of a fictional consulting, service and retail entity. In this example, Illustrative Corporation Ltd. and its subsidiaries produce half-yearly interim financial statements in accordance with IAS 34 ‘Interim Financial Reporting’ by June 30, 2023. 



Get the latest information in your inbox.

Subscribe to receive relevant and timely information and event invitations.