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 Big Four audit firms— RSM, Grant Thornton, EY, KPMG, BDO and PwC — in one place.

Group & Listed Entities — Consolidated Financial Statements

• Grant Thornton — IFRS Example Consolidated Financial Statements (PDF)

• Grant Thornton — Interim Condensed Example (PDF)

  
  

• RSM IFRS Listed Practical Interim Limited - Interim Report 2025 (Word)

• RSM IFRS Listed Practical Interim Limited - Interim Report 2025 (PDF)

• RSM IFRS Listed Practical Limited - Annual Report 2025 (Word)

• RSM IFRS Listed Practical Limited - Annual Report 2025 (PDF)

  
  

• RSM IFRS Listed Comprehensive Limited - Annual Report 2025 (Word)

• RSM IFRS Listed Comprehensive Limited - Annual Report 2025 (PDF)

  
  

• PwC Illustrative consolidated financial statements (PDF)

  
  

• BDO Illustrative consolidated financial statements - December 2025 (PDF)

  
  

• Deloitte Illustrative Financial Statements under IFRS Accounting Standards as adopted by the EU (PDF)

  
  

• EY Good Group illustrative financial statements (December 2025) (PDF)

  
  

• KPMG Illustrative Consolidated Financial Statements (PDF)

Private & Non-Public Entities

• RSM IFRS for SME Limited - Annual Report 2025 (Word)

• RSM IFRS for SME Limited - Annual Report 2025 (PDF)

  
  

• RSM IFRS Private Company Limited - Annual Report 2025 (Word)

• RSM IFRS Private Company Limited - Annual Report 2025 (PDF)

Industry-Specific Examples

Insurance

• RSM IFRS Insurance Limited - Annual Report 2025 (Word)

• RSM IFRS Insurance Limited - Annual Report 2025 (PDF)

Exploration and Mining

• RSM IFRS Listed Exploration and Mining Limited - Annual Report 2025 (Word)

• RSM IFRS Listed Exploration and Mining Limited - Annual Report 2025 (PDF)

Investment funds

• PWC Illustrative financial statements for investment funds (2025) (PDF)

• KPMG Illustrative disclosures for investment funds (2026) (PDF)

Banks

• KPMG Illustrative disclosures for Banks 2025 (PDF)

Private Capital

• KPMG Illustrative financial statements: Hedge funds 2025 (PDF)

• KPMG Illustrative financial statements: Private equity funds 2025 (PDF)

Entities applying IFRS 19

• Deloitte International GAAP Subsidiary Limited 2025 (PDF)

  
  

  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.