IAS 34 Illustrative Interim Financial Statements: IFRS Quarterly and Half-Year Models
By Alexander John, CPA · October 6, 2026
Short answer: IAS 34 illustrative interim financial statements are worked examples from audit firms that show what a condensed half-year or quarterly IFRS report looks like. For 2026, the free sets from EY, KPMG, Grant Thornton and BDO all cover the six months to 30 June 2026. If you report quarterly, use KPMG’s guide, which includes a quarterly profit or loss example. BDO and Grant Thornton also show the statements with IFRS 18 adopted early. RSM’s example is the only one you can download in Word. To check your own draft, use the KPMG or EY IAS 34 disclosure checklist.
When preparing quarterly financial statements under IFRS (IAS 34), finding reliable examples can be time-consuming. To simplify this, we’ve gathered publicly available illustrative condensed interim financial statements from leading audit firms in one place.
IAS 34 condensed interim financial statements
IAS 34 Interim Financial Reporting sets the minimum content of a quarterly or half-year report: condensed primary statements and selected explanatory notes.
LedgerQ
Editable IAS 34 interim financial statements template, IFRS 18 ready
Consolidated group · quarterly and half-year · generic, non industry specific template to get you started
EY
Good Group (International) Limited: interim condensed consolidated financial statements
Six months ended 30 June 2026 · IFRS in issue at 28 February 2026
KPMG
Guide to condensed interim financial statements: illustrative disclosures
Six months ended 30 June 2026 · March 2026 edition · includes a quarterly reporter appendix
Grant Thornton
Illustrative Corporation Group: example interim condensed consolidated financial statements
Six months ended 30 June 2026 · with guidance notes
Grant Thornton
IFRS 18 appendix to the example interim financial statements
Six months ended 30 June 2026 · shows the statements if IFRS 18 is adopted early
BDO
Interim financial statements: IAS 34 explained, with an illustrative example
Six months ended 30 June 2026 · early adoption of IFRS 18
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IAS 34 interim disclosure checklists
Disclosure checklists help you confirm that a quarterly report includes everything IAS 34 requires.
KPMG
Guide to condensed interim financial statements: disclosure checklist
March 2026 edition · IAS 34 and related disclosures
EY
International GAAP disclosure checklist for interim condensed financial statements
IFRS in issue at 31 August 2026 · for interim periods of 30 June 2027 year-ends
FAQs
What are illustrative interim financial statements?
They are model interim reports that audit firms publish for a fictional company. They show the condensed statements, accounting policies and explanatory notes that IAS 34 requires.
What does IAS 34 require in a quarterly report?
At minimum, a condensed statement of financial position, statement of profit or loss and other comprehensive income, statement of changes in equity and statement of cash flows, plus selected explanatory notes. The balance sheet is compared with the last annual year-end; the income statement covers the quarter and year to date against the same periods last year.
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.
