BDO Illustrative Interim Financial Statements for the 6 months ended 30 June 2017

Now available from the BDO Global website is the updated 30 June 2017 version of BDO’s Interim Financial Statements – IAS 34 explained.

As with the previous version, the publication is split into two parts.

• The first part provides technical guidance for the preparation of interim financial statements.
• The second part includes an illustrative example of a condensed set of interim financial statements and accompanying notes.

The 2017 version has incorporated example wording to indicate the type of information that entities might provide on the status of their IFRS 9, 15 and 16 implementation projects as requested in public statements issued by the European Securities and Markets Authority (ESMA) and the International Organisation of Securities Commissions (IOSCO).

Please click here to access the library of model financial IFRS financial statements available for download.