IFRS illustrative financial statements for 2006

PricewaterhouseCoopers offers several sets of financial statements for an entity's first interim reporting period under IFRS, for an existing preparer of consolidated IFRS financial statements, and for industry-specific entities: banking, insurance, investment funds and investment property. KPMG offers a set of financial statements based on a fictitious multinational corporation involved in general business; the corporation is not a first-time adopter of IFRS. There are also variants on this: a set for first-time adopters, for banks, for investment funds and for investment property companies. BDO International offers two sets of model financial statements of a listed company prepared in accordance with IFRS: one for ongoing reporters and one for first time adopters.