This publication presents the sample interim financial reports of a fictional listed company, VALUE IFRS Plc. It illustrates the financial reporting requirements that would apply to such a company under International Financial Reporting Standards as issued at 31 January 2019. Supporting commentary is also provided. For the purposes of this publication, VALUE IFRS Plc is listed on a fictive Stock Exchange and is the parent entity in a consolidated entity. Detailed guidance on interim financial reporting (IAS 34) is available in our IFRS Manual of accounting.
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PwC UK illustrative condensed interim financial statements 2019Release Date: June 30, 2019
UK GAAP (FRS 101) illustrative financial statements for 2018 year endsRelease Date: December 20, 2018£10.00
UK GAAP (FRS 102) illustrative financial statements for 2018 year ends EPDFRelease Date: January 30, 2019£17.00