The model financial statements, checklists, and compliance questionnaires included in this section are provided solely for your intended use. You should not provide them to any other person or entity.

None of (1) the member firm that provides any of these documents, (2) Deloitte Touche Tohmatsu, or (3) any other member firm of Deloitte Touche Tohmatsu or any of their respective subsidiaries, affiliates, and related entities, is by means of these documents rendering accounting or other professional advice or services. These documents are not a substitute for professional advice or services; nor should they be used as the basis for any decision or action that may affect your business.

Please note that while every effort has been made to ensure that these documents are complete in terms of the the relevant requirements of IFRSs, users will inevitably be required to exercise professional judgment based on specific circumstances (e.g. determination of whether financial statements 'fairly present'). These documents are merely enabling tools that do not address such judgmental issues.

IFRS Presentation and Disclosure Checklist for 2006

IFRS Presentation and Disclosure Checklist for the year ended 31 December 2006 (PDF 1,181k). The checklist is formatted to allow the recording of a review of financial statements, with a place to indicate yes/no/not-applicable for each presentation and disclosure item.
IFRS Presentation and Disclosure Checklist (same as above, but Word File Zipped) (ZIP 409k).

IFRS Presentation and Disclosure Checklist for 2005

IFRS Presentation and Disclosure Checklist for the year ended 31 December 2005 (PDF 574k).
IFRS Presentation and Disclosure Checklist for the year ended 31 December 2005 (PDF 1,084k). Same as above but formatted to allow the recording of a review of financial statements, with a place to indicate yes/no/not-applicable for each presentation and disclosure item.
IFRS 7 Disclosure Checklist (PDF 240k). This checklist supplements the IFRS Presentation and Disclosure Checklist (above) by adding the disclosures required by IFRS 7 Financial Instruments: Disclosures.

Deloitte (Germany) has published a German-language translation of the 2005 IFRS presentation and disclosure checklist. Click to download Checkliste zu Ausweis- und Angabevorschriften (Presentation and Disclosure Checklist) 2005 (PDF 1,455k, 185 pages).

IFRS Model Financial Statements for 2005
For Entities that Are Not First-time Adopters of IFRSs in 2005

	These model financial statements were developed to illustrate the typical financial statement presentation and disclosures that are required of a company with subsidiaries and associates, presenting its consolidated financial statements under IFRSs for 2005 (not a first-time adopter, for which special rules apply under IFRS 1). English language. Model IFRS Financial Statements for the year ended 31 December 2005 (PDF 384k).
	Deloitte (Denmark) has published a Danish-language translation of the 2005 model IFRS financial statements. Click to download IFRS Modelregnskab 2005 (Model Financial Statements 2005) (PDF 539k)
	Deloitte (Germany) has published a German-language translation of the 2005 model IFRS financial statements. Click to download Musterkonzernabschluss (Model Financial Statements) 2005 (PDF 659k)
	Deloitte (China) has published a Chinese-language translation of the 2005 model IFRS financial statements. Click to download Model IFRS Financial Statements 2005 - Chinese (PDF 632k)

IFRS Model Financial Statements for 2005
For a 2005 First-time Adopter of IFRSs

These model financial statements were developed to illustrate the typical disclosures which will be required of a UK listed company with subsidiaries and associates, reporting for 2005, for the first time, under IFRSs for both the company and consolidated financial statements. This document contains only the model financial statements and omits the front section of the annual report which would contain the directors' report and other narrative statements required to meet local regulatory requirements. Material that is included in this document to meet specific UK requirements and specific references to UK GAAP have been highlighted on a yellow background.

The model financial statements are based on standards in issue as at 31 May 2004 which are expected to be effective for years beginning on or after 1 January 2005. They also reflect the proposed amendments to IAS 19 issued by the IASB in April 2004 on the assumption that they will be approved and become effective in 2005. There may be changes to standards which become effective in 2005 which differ from those expected at the time of preparation. In addition, the interpretation of IFRSs will continue to evolve over time. In many cases the wording used in the model financial statements is purely illustrative and in practice will need to be modified to reflect the circumstances of the group.

Click to download Deloitte's:

Model IFRS Financial Statements Reflecting First-time Adoption of IFRSs for the year ended 31 December 2005 (PDF 609k).

IFRS Model Financial Statements for 2005 for Investment Trust Groups

These model financial statements were developed by Deloitte in conjunction with the Association of Investment Trust Companies to assist investment trust companies (ITCs) in preparing their 2005 annual consolidated financial statements in conformity with International Financial Reporting Standards.

The model statements assume, consistent with AITC recommendations, that equity and fixed-income investments are measured at fair value through profit and loss. Some investments are also classified as available for sale for illustrative purposes. These model statements do not illustrate an ITC parent company's separate financial statements. While they also do not illustrate an ITC's interim financial statements, many of the accounting issues faced will be common to both interim and annual financial statements.

Click to download Deloitte's:

Model IFRS Financial Statements for 2005 for Investment Trust Groups for the year ended 31 December 2005 (PDF 328k).

IFRS Compliance Questionnaire 2006

This questionnaire summarises the recognition and measurement requirements in International Financial Reporting Standards (IFRSs) including Interpretations. This questionnaire may be used to assist in considering compliance with those pronouncements. It is not a substitute for your understanding of such pronouncements and the exercise of your judgment. Users of the questionnaire are presumed to have a thorough understanding of the pronouncements and should refer to the text of the pronouncements, as necessary, in considering particular items in this questionnaire. The items in this questionnaire are referenced to the applicable sections of the IFRSs.

This questionnaire addresses the measurement and recognition requirements of IFRSs in issue at 30 June 2006. It does not address presentation and disclosure requirements.

IAS 8.30 requires disclosures regarding Standards and Interpretations issued but not yet effective at the date the financial statements are issued. Therefore, in addition to the contents of this questionnaire, preparers will need to consider any Standards and Interpretations issued between 1 July 2006 and the date of issue of their 2006 financial statements.

The questionnaire is 265 pages long. Click below to download it in either MS Word or PDF format:

2006 IFRS Compliance Questionnaire MS Word File (ZIP 700k).
2006 IFRS Compliance Questionnaire PDF File (PDF 1,830k).

IFRS Compliance Questionnaire 2005

This questionnaire summarises the recognition and measurement requirements in International Financial Reporting Standards including Interpretations. This questionnaire may be used to assist in considering compliance with those pronouncements. It is not a substitute for your understanding of such pronouncements and the exercise of your judgment. Users of the questionnaire are presumed to have a thorough understanding of the pronouncements and should refer to the text of the pronouncements, as necessary, in considering particular items in the questionnaire. The items in this questionnaire are referenced to the applicable sections of the IFRSs.

This questionnaire addresses the measurement and recognition requirements of IFRSs in issue at 31 March 2004, together with any additional pronouncements issued by the IASB or IFRIC and effective for financial periods beginning on or after 1 January 2005.

Click to download Deloitte's:

IFRS Compliance Questionnaire (November 2004) (ZIP 3,233k).

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