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IFRS18 - Illustrative consolidated financial statements applying IFRS® Accounting Standards for 2025
Apr 10, 2026
This newly released publication presents illustrative consolidated financial statements for a fictitious listed company, Reinvented Plc for the year ending 31 December 2025 applying IFRS® Accounting Standards.
The 2025 Illustratives present a set of annual consolidated financial statements of a new fictional listed group illustrating the financial reporting requirements, early-adopting both IFRS 18 Presentation and Disclosure in Financial Statements and the two sets of amendments to IFRS 9 and IFRS 7 comprising ‘Contracts Referencing Nature-dependent Electricity’ and ‘Amendments to the Classification and Measurement of Financial Instruments’.
The structure of the illustrative financial statements has changed and in addition to helping you to navigate to the relevant IFRS accounting standard disclosure requirements, for the first time, the document is fully interactive with embedded links to the underlying IFRS Accounting Standards and the Manual of Accounting in Viewpoint* - making it even easier to navigate. This allows the reader to access guidance beyond the presentation requirements prescribed in the Accounting Standards.
We have reinvented our fictitious entity and its main business operations to produce realistic financial statements, including illustrative disclosures for as many common scenarios as possible that could be relevant to the industry and our entity’s business activities building a platform for increased connectivity with sustainability topics. Our entity, Reinvented Plc, is a fictitious corporate entity that generates revenue from the design, production and sale of wooden building solutions, provides services and offers its customers financing solutions and generates lease income from investment property.
* Access to the additional guidance is restricted to users with Viewpoint access
Publication: Reinvented Plc 2025 Illustrative consolidated financial statements applying IFRS Accounting Standards
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