Our Guide to annual financial statements – Illustrative disclosures for banks under IAS 39 helps you to prepare your financial statements in accordance with IFRS, illustrating one possible format for financial statements based on a fictitious banking group.
This guide reflects standards in issue at December 31, 2016 that are required to be applied by an entity with an annual period beginning on January 1, 2016.
The guide also provides expanded pre-implementation disclosures on the impact of IFRS 9 adoption. Click here for more.
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