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:
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.
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.
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As your business grows, your financial reporting needs may evolve too. Expansion, investment, acquisitions and changing stakeholder expectations can all signal it’s time to reassess your framework. Discover when a move to NZ IFRS might make sense, what it could mean for your business, and why early planning matters.
A new reporting standard, NZ IFRS 18, kicks in from 1 January 2027. Nothing to worry about right now, you might think. But if you wait until 2027 to think about NZ IFRS 18, you might find yourself in a panic.
