IFRS Model Financial Statements

What would IFRS financial statements look like if they were to illustrate the typical presentation and disclosures required of a company preparing consolidated financial statements? Deloitte has prepared model financial statements to illustrate a UK company reporting for 2005, for the first time, under IFRS (for a first-time adopter, special rules apply under IFRS 1). Model financial statements have also been developed for existing preparers. To access these “models” and other useful checklists and questionnaires, see Deloitte’s IAS PLUS.