When preparing financial statements under IFRS, finding reliable examples can be time-consuming. To simplify this, we’ve gathered all publicly available illustrative (model) financial statements from the audit firms Deloitte, RSM, Grant Thornton, EY, KPMG, BDO and PwC - in one place.
Group & Listed Entities - Consolidated Financial Statements
IFRS 18 Excel template — updated primary statements
Good Group illustrative financial statements — Interim (June 2026)
Good Group illustrative financial statements — Interim (June 2027)
Good Group illustrative financial statements — Annual (December 2025)
International GAAP 2026 — The global perspective on IFRS
Illustrative Consolidated Financial Statements (2026)
Interim Illustrative Consolidated Financial Statements (2026)
IFRS Example Consolidated Financial Statements
Interim Condensed Example
IFRS Listed Practical Interim Limited — Interim Report 2025
IFRS Listed Practical Limited — Annual Report 2025
IFRS Listed Comprehensive Limited — Annual Report 2025
Illustrative consolidated financial statements (Early adopting IFRS 18)
Illustrative consolidated financial statements (December 2025)
IFRS Illustrative Financial Statements 2026 — International GAAP Holdings Limited (year ended 31 December 2026)
Illustrative Financial Statements under IFRS Accounting Standards as adopted by the EU
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Private & Non-Public Entities
IFRS for SME Limited - Annual Report 2025
IFRS Private Company Limited - Annual Report 2025
Industry-Specific Examples
IFRS Insurance Limited - Annual Report 2025
IFRS Listed Exploration and Mining Limited - Annual Report 2025
Illustrative financial statements for investment funds (2025)
Illustrative disclosures for investment funds (2026)
Illustrative disclosures for Banks 2025
Entities Applying IFRS 19
International GAAP Subsidiary Limited 2025
IFRS 18 - Presentation & Disclosure in Financial Statements
IFRS 18 replaces IAS 1 and is effective for annual reporting periods beginning on or after 1 January 2027 (earlier application permitted). The resources below cover the new requirements for the statement of profit or loss, management-defined performance measures (MPMs), and the aggregation and disaggregation of information.
IFRS 18 Excel template — updated primary statements
IFRS 18 Presentation and Disclosure in Financial Statements — the standard
Applying IFRS: A closer look at IFRS 18 (updated April 2026)
First Impressions: IFRS 18 — Presentation and Disclosure in Financial Statements
Viewpoint: IFRS 18 Presentation and Disclosure in Financial Statements
IAS Plus: IFRS 18 — Presentation and Disclosure in Financial Statements
IFRS Accounting Standards in Practice: IFRS 18
IFRS 18 — Presentation and Disclosure in Financial Statements (standards tracker)
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Disclaimer of Liability: This publication is intended to provide general information to our clients. It does not constitute accounting, tax, investment, or legal advice; nor is it intended to convey a thorough treatment of the subject matter.
