Add to favorites
This publication (free registration required to view) presents PwC's illustrative consolidated financial statements for a fictitious listed company, containing illustrative disclosures for as many common scenarios as possible. The accounts comply with IFRS as issued at 30 June 2021 and that apply to financial years commencing on or after 1 January 2021.
There were no changes to the financial reporting requirements this year that affected the disclosures in our example financial statements. However, noting the increased use of supplier financing (or reverse factoring) and the agenda decision issued by the IFRS Interpretations Committee (IC) last year, we have added illustrative disclosures for such an arrangement. We have also made a number of smaller improvements to some of the other disclosures. Please see the 'Introduction' (PDF pages 3-5) for more information.

Welcome to Viewpoint, the new platform that replaces Inform. Once you have viewed this piece of content, to ensure you can access the content most relevant to you, please confirm your territory.

Your session has expired

Please use the button below to sign in again.
If this problem persists please contact support.

signin option menu option suggested option contentmouse option displaycontent option contentpage option relatedlink option prevandafter option trending option searchicon option search option feedback option end slide