IFRS® Illustrative condensed interim financial statements 2023

This publication presents the sample interim financial reports of a fictional listed company, VALUE IFRS Plc. It illustrates the financial reporting requirements that would apply to such a company under IFRS Accounting Standards as issued at 28 February 2023. 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.

Download Illustrative condensed interim financial statements 2023