文档介绍：Model Financial Statements

INTERNATIONAL FINANCIAL
REPORTING STANDARDS
Model Financial Statements
INSERT IMAGE HERE
December 2005
Delto plc
Annual financial statements
for the year ended 31 December 20XX

These model financial statements were developed to illustrate the typical disclosures which will be required of
a UK pany with subsidiaries and associates, reporting under IFRSs for both pany and
consolidated financial statements, for 2005. This document contains only the model financial statements and
omits the front section of the annual report which would contain the directors’ report and other narrative
statements required to meet local regulatory requirements. Material that is included in this document to meet
specific UK requirements and specific references to UK GAAP have been highlighted on a yellow
background.

The model financial statements are based on standards in issue as at 31 May 2004 which are expected to be
effective for years beginning on or after 1 January 2005. They also reflect the proposed amendments to IAS
19 issued by the IASB in April 2004 on the assumption that they will be approved and e effective in
2005. There may be changes to standards which e effective in 2005 which differ from those expected
at the time of preparation. In addition, the interpretation of IFRSs will continue