Illustrative condensed interim financial statements 2022

This publication presents illustrative interim financial statements for a fictitious listed company, VALUE IFRS Plc, for the six months to 30 June 2022. The financial statements comply with IFRS as issued at 28 February 2022 and that apply to annual reporting periods commencing on or after 1 January 2022, including IAS 34, 'Interim Financial Reporting'. Supporting commentary is also provided. For the purposes of this publication, VALUE IFRS Plc is listed on a fictive Stock Exchange and is the parent entity in a consolidated entity.

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