IFRS for the UK illustrative financial statements for 2018 year ends

Publication date: 20 Dec 2018

This publication provides an illustrative annual report for a UK listed group for the year ended 31 December 2018. These model accounts will assist the reader in preparing financial statements by illustrating the required disclosure and presentation for UK groups and UK companies reporting under IFRS. The accounts include UK company law disclosures with commentary to explain the detail behind the presentation of a number of challenging areas.

The format of these illustrative financial statements has been completely revised to reflect some of the best practices in financial reporting that have been emerging globally and organise information to clearly tell the story of financial performance and make critical information more prominent.

The financial statements illustrative disclosures to reflect the first time adoption of IFRS 9 ‘Financial Instruments’ and IFRS 15 ‘Revenue from Contracts with Customers’. An appendix illustrating new leasing disclosures that will be applicable when an entity has adopted IFRS 16 ‘Leases’ as a lessee is also included.

 
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