IFRS 18 example financial statement

These financial statements provide a selection of examples for businesses engaging in typical transactions across a range of industries. They have been prepared as if the example entity is an early adopter of IFRS 18 in the year ended 31 December 2025. They include:

• the consolidated statement of profit and loss
• statement of cashflows
• illustrative transition disclosures
• new disclosures about management-defined performance measures
• disclosures of specified expenses by nature by IFRS 18

IFRS TECHNICAL GuIDE

Appendix E - Presentation and Disclosure

These financial statements provide a selection of examples for businesses engaging in typical transactions across a range of industries. They have been prepared as if the example entity is an early adopter of IFRS 18 in the year ended 31 December 2025. 

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Please note that as with any publication of this type, these example financial statements don’t represent every possible transaction. Your management team as defined by the IASB, is ultimately responsible for the fair presentation of financial statements and therefore they may find other approaches more appropriate for its specific circumstances.

These Example Financial Statements have been updated to reflect changes in IFRS that are effective for the year ending 31 December 2025. No account has been taken of any new developments after 31 August 2025.