IFRS Dislclosure Checklist (June 2008)
The purpose of this Disclosure Checklist is to assist you in preparing financial statements in accordance with International Financial Reporting Standards (IFRSs) by identifying the disclosures required.
The Disclosure Checklist reflects IFRSs in issue at 1 June 2008 that are required to be applied by an entity with an annual period beginning on or after 1 January 2008.
Sections 1 to 4 of the publication identify IFRS disclosure requirements that are effective for annual periods beginning on 1 January 2008 ("currently effective" requirements).
Section 5 of the publication identifies the additional IFRS disclosure requirements for a first-time adopter of IFRSs. Section 6 of the publication identifies IFRS disclosure requirements that are effective for annual periods beginning after 1 January 2008 ("forthcoming" requirements).
The previous versions of this publication
August 2007. Languages available:
Russian, English
August 2006. Languages available:
Russian, English
IFRS 7 for corporates (December 2006)
This publication is intended as a supplement to the August 2006 edition of our publication Illustrative Financial Statements. Those illustrative financial statements are based on an annual reporting date of 31 December 2006 and do not illustrate the requirements of IFRS 7 Financial Instruments: Disclosures.
The purpose of this publication is to assist you in assessing the impact of IFRS 7 on financial statements for annual periods beginning on or after 1 January 2007, the effective date of the standard. This publication is aimed at entities other than banks, insurance companies and other financial institutions, i.e., it is intended for “corporates”. In addition, this publication illustrates the amendments to IAS 1 Presentation of Financial Statements in respect of capital disclosures that were introduced at the same time as IFRS 7 with the same effective date.
Illustrative financial statements (July 2009)
The purpose of this publication is to assist you in preparing financial statements in accordance with International Financial Reporting Standards (IFRSs).
This edition of the illustrative financial statements will be updated to reflect the requirements to be applied by an entity with an annual period beginning on or after 1 January 2009.
This publication provides illustrative disclosures required by IFRSs in issue at 1 June 2009 that are required to be applied by an entity with an annual period beginning on 1 January 2009 (“currently effective” requirements). IFRSs that are effective for annual periods beginning after 1 January 2009 ("forthcoming requirements") have not been early adopted in preparing these interim illustrative financial statements with the exception of IFRS 3 Business Combinations (2008) and amended IAS 27 Consolidated and Separate Financial Statements (2008).
Illustrative condensed interim financial statements (June 2009)
These illustrative condensed interim financial statements have been produced by the KPMG International Financial Reporting Group (part of KPMG IFRG Limited), and the views expressed herein are those of the KPMG International Financial Reporting Group. The purpose of this publication is to assist you in preparing condensed interim financial statements in accordance with International Financial Reporting Standard (IFRS) IAS 34 Interim Financial Reporting. It illustrates one possible format for condensed interim financial statements, based on a fictitious multinational corporation involved in general business; the corporation is not a first-time adopter of IFRSs.
Illustrative financial statements: adoption of IFRS in 2005 (November 2004)
This publication illustrates one possible format for full financial statements, based on a fictitious multinational corporation involved in general business and adopting IFRSs as its primary basis of accounting at 31 December 2005.
IFRS 1 First-time Adoption of IFRSs has been applied in preparing this illustrative set of first IFRS financial statements. A number of implementation choices exist within IFRS 1 and only one possible combination has been illustrated. The publication does not repeat all the requirements of IFRS 1 or other IFRSs and should be read in conjunction with the standards and related implementation guidance.
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