23 April 2021
Illustrative condensed interim financial statements 2021
This publication presents illustrative interim financial statements for a fictitious listed company, VALUE IFRS Plc, for the six months to 30 June 2021. The financial statements comply with IFRS as issued at 28 February 2021 and that apply to annual reporting periods commencing on or after 1 January 2021, including IAS 34, 'Interim Financial Reporting'. Supporting commentary is also provided. For the purposes of this publication, VALUE IFRS Plc is listed on a fictive Stock Exchange and is the parent entity in a consolidated entity. While there were no significant changes to the disclosures required, we have updated the commentary to reflect recent developments in relation to interest rate benchmark reform and COVID-19 related rent concessions.
GX Illustrative financial statements