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To browse the accounts examples, expand the left hand contents tree by clicking the down chevron to the right of the topic and then click on the item you selected. For example, browse ‘Revenue – IFRS 15’ to see how the adoption of that standard may affect different companies and industries.

To search the accounts examples, go to the end of the contents tree where you will find a search box. Enter the search term and press return on your keyboard. For example, search ‘IFRS 9‘ to see what disclosures companies are making.

These are illustrations that aim to show good disclosures. They also illustrate new and emerging issues in the financial reporting arena.

The site can neither endorse nor recommend any of the treatments or disclosures. Professional advice should always be sought.