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These updated financial statements of a fictional investment property entity illustrate the disclosure and presentation required by International Financial Reporting Standard ("IFRS") applicable to financial years beginning on or after 1 January 2006. The publication includes the disclosures required by IFRS 7, Financial Instruments: Disclosures, and International Accounting Standard ("IAS") 1 Amendment - Presentation of Financial Statements: Capital Disclosures, which it early adopted. The company is an existing preparer of IFRS financial statements; IFRS 1 is not applicable.
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Read more by downloading our IFRS: Illustrative consolidated financial statements 2006 - Investment property (pdf file, 969KB) for your reference.
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