IFRS Illustrative Consolidated Accounts 2009

To assist with the process of drafting group accounts under IFRS, PKF have produced a publication illustrating the consolidated financial statements of Exemplum Reporting plc, an imaginary group.

The main objective of these accounts is to illustrate the presentation and disclosure required by IFRS for the year ended 31 December 2009. The accounts are compliant with IFRS standards and interpretations, effective for years commencing on or after 1 January 2009. Features of the publication include source references, commentary notes, and alternative presentation formats of statements and note disclosures permitted by IFRS. The commentary notes further explain the disclosure requirements, set out additional disclosures not illustrated, and provide guidance on differences between UK GAAP and IFRS.

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