Illustrative . 1. Accordingly, the model financial statements do not illustrate the impact of the application of new and revised IFRS Standards that are not yet mandatorily effective on 1 January 2019. Specific guidance on materiality and its application to the financial statements . The financial statements comply with International Financial Reporting Standards (IFRS) as issued at 31 May 2019 and that apply to financial years commencing on or after 1 January 2019. Making Materiality Judgements, which provides guidance on applying materiality in the preparation of financial statements. ILLUSTRATIVE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2019 INTERNATIONAL FINANCIAL REPORTING STANDARDS. is included in paragraphs 29–31 of IAS 1 . Presentation of Financial Statements. KPMG's ISG announces its Guide to annual financial statements – Illustrative disclosures for investment funds to help companies that report under IFRS prepare their financial statements. IFRS ® Standards. Illustrative IFRS financial statements 2019 – Investment funds This publication provides an illustrative set of financial statements, prepared in accordance with International Financial Reporting Standards (IFRS), for a fictional open-ended investment fund (‘ABC Fund’ or the ‘Fund’). an illustrative annual report for the year ended 31 December 2018 issued by a fictitious Main Board listed company, HK Listco Ltd (“HK Listco”), which includes: - a directors’ report, - an independent auditor’s report to the shareholders of the company, - annual financial statements prepared in accordance with Hong Kong Financial Reporting $ 2 . 3 is presented in the financial statements, and it is considered more meaningful to users of the financial statements. Ltd. (the Company) for the financial year ended 31 December 2019. The illustrative interim financial report should not be used as a substitute for referring ... ©2019 KPMG, a Hong Kong partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG ... Disclosure/Guides to IFRS financial statements/Interim disclosure checklists”. 2019 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (KPMG International), a Swiss entity. In September 2017, the Board issued Practice Statement 2. This publication presents illustrative consolidated financial statements for a fictitious listed company, VALUE IFRS Plc. Load more More in-depth analysis, examples and insights on International Financial Reporting Standards. These illustrative IFRS financial statements are intended to be used as a source of general technical reference, as they show suggested disclosures together with their sources. In addition, IFRS and its interpretation change over time. Opinion of the directors In the opinion of the directors, (a)CA Sch 12(1)(a) the financial statements of the Company are drawn up so as to give a true and fair view of the financial position of the Company as at 31 December 2019 and the financial Sources of disclosure requirements . 2019. The International GAAP Holdings Limited model financial statements however, do not illustrate all the presentation and Guide to annual financial statements. Accordingly, this guide 31 December 2019 year ends. These are illustrative IFRS financial statements of a listed company, prepared in accordance with International Financial Reporting Standards. statements of ABC Pte. disclosures for investment funds. KPMG and Latham & Watkins provide a roadmap to help navigate the financial statement requirements of the federal securities laws for non-US issuers. on these areas, see our publications Guide to annual financial statements – Illustrative disclosures (September 2018) and Guide to annual financial statements – Illustrative disclosures for banks (December 2018).

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