IFRS Illustrative Financial Statements
(Complete List)

July 20, 2026

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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

Firm

Document

Source

LedgerQ

IFRS 18 Excel template — updated primary statements

EY

Good Group illustrative financial statements — Interim (June 2026)

EY

Good Group illustrative financial statements — Annual (December 2025)

KPMG

Illustrative Consolidated Financial Statements (2026)

KPMG

Interim Illustrative Consolidated Financial Statements (2026)

Grant Thornton

IFRS Example Consolidated Financial Statements

Grant Thornton

Interim Condensed Example

RSM

IFRS Listed Practical Interim Limited — Interim Report 2025

RSM

IFRS Listed Practical Limited — Annual Report 2025

RSM

IFRS Listed Comprehensive Limited — Annual Report 2025

PwC

Illustrative consolidated financial statements

BDO

Illustrative consolidated financial statements (December 2025)

Deloitte

Illustrative Financial Statements under IFRS Accounting Standards as adopted by the EU

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Private & Non-Public Entities

Firm

Document

Source

RSM

IFRS for SME Limited — Annual Report 2025

RSM

IFRS Private Company Limited — Annual Report 2025

Industry-Specific Examples

Firm

Document

Source

Insurance

RSM

IFRS Insurance Limited — Annual Report 2025

Exploration & Mining

RSM

IFRS Listed Exploration and Mining Limited — Annual Report 2025

Investment Funds

PwC

Illustrative financial statements for investment funds (2025)

KPMG

Illustrative disclosures for investment funds (2026)

Banks

KPMG

Illustrative disclosures for Banks 2025

Private Capital

KPMG

Illustrative financial statements: Hedge funds 2025

KPMG

Illustrative financial statements: Private equity funds 2025

Entities Applying IFRS 19

Deloitte

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.

Source

Resource

Source

LedgerQ

IFRS 18 Excel template — updated primary statements

IFRS Foundation

IFRS 18 Presentation and Disclosure in Financial Statements — the standard

EY

Applying IFRS: A closer look at IFRS 18 (updated April 2026)

KPMG

First Impressions: IFRS 18 — Presentation and Disclosure in Financial Statements

PwC

Viewpoint: IFRS 18 Presentation and Disclosure in Financial Statements

Deloitte

IAS Plus: IFRS 18 — Presentation and Disclosure in Financial Statements

BDO

IFRS Accounting Standards in Practice: IFRS 18

Grant Thornton

Get ready for IFRS 18

ICAEW

IFRS 18 — Presentation and Disclosure in Financial Statements (standards tracker)

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.

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