Each year, new Standards and amendments are published by the International Accounting Standards Board (IASB) with the potential to significantly impact the presentation of a complete set of financial statements.
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The preparation of financial statements in accordance with International Financial Reporting Standards (IFRS) is challenging. The member firms of Grant Thornton International Ltd (GTIL) have extensive expertise in the application of IFRS. GTIL, through its IFRS Team, develops general guidance that supports its member firms’ commitment to high quality, consistent application of IFRS and is therefore pleased to share these insights.
IFRS Example Interim Consolidated Financial Statements 2025
The Interim Financial Statements have been reviewed and updated to reflect changes in IAS 34 and other IFRS Accounting Standards that are effective for the year ending 31 December 2025 that have been issued prior to 31 March 2025.