The requirements for consolidated financial statements are complex. There are many requirements that must be complied with, International Financial Reporting Standards (IFRS). With our IFRS sample consolidated financial statements, we help companies prepare their financial statements and comply with all regulations.

This year, the following new questions are added:

  • What do the climate changes have to do with the consolidated financial statements?
  • How can the guidance on Effects of climate-related matters on financial statements issued by the International Accounting Standards Board (IASB) in November 2020 be implemented in the financial statements?
  • How should emission certificates to be accounted for?
  • What facilitations do IFRS regulations provide for the extensive conversions of reference rates in credit and other contracts required by the IBOR reform and should the impacts be presented in the financial statements?

You can find answers to these and other relevant questions in the KPMG IFRS Sample Consolidated Financial Statements 2021.

We will prepare possible IFRS consolidated financial statements for you annually based on a fictitious group of companies of a globally active group of companies that do not operate in the financial services or insurance industry. The 2021 IFRS Sample Consolidated Financial Statements contain numerous tips on presentation options and further information on interpretation issues. They represent the provisions of the IASB as they will apply in fiscal years beginning on or after 1 January 2021.

Download the IFRS Sample Consolidated Financial Statements 2021 free of charge here.