IFRS Illustrative condensed interim financial statements 2024

David Baur Director and Leader Corporate Reporting Services, PwC Switzerland May 17, 2024

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 29 February 2024. 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 2024


 

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