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IFRS Special Edition

Reporting under IFRS

Example consolidated financial statements 2015 and guidance notes

The preparation of financial statements in accordance with International Financial Reporting Standards (‘IFRSs’) is challenging. Each year new Standards and Amendments are published by the International Accounting Standards Board (‘IASB’) with the potential to significantly impact both the presentation of the primary statements and the accompanying disclosures.

The member firms of Grant Thornton International Ltd (‘GTIL’) – one of the world’s leading organisations of independent assurance, tax and advisory firms – have extensive expertise in the application of IFRSs. GTIL, through its IFRS team, develops general guidance that supports its member firms’ commitment to high quality, consistent application of IFRSs and is therefore pleased to share these insights by publishing ‘Reporting under IFRSs – Example Consolidated Financial Statements 2015’ (the ‘Example Financial Statements’).