These are model financial statements for the year ended 31 December 2007 illustrate the application of the presentation and disclosure requirements of IFRSs by an entity that is not a first-time adopter of IFRSs. They also contain additional disclosures that are considered to be best practice, particularly where such disclosures are included in illustrative examples provided with a specific Standard.
- IFRS Model Financial Statements for 2007 (PDF 700k, English).
Sourece: IASplus.com