Illustrative Financial Statements According to IFRS® Accounting Standards for the Group (Including Parent Company) 2025
Illustrative Financial Statements According to IFRS Accounting Standards for the Group (Including Parent Company) are now available for 2025.
Existing registered users of the Illustrative Financial Statements can renew the subscription at a cost of SEK 15,500 excluding VAT (new users pay SEK 38,500 excluding VAT). You will receive an updated version of the Illustrative Financial Statements in word including a log of the amendments for the year.
The Illustrative Financial Statements is in Swedish, but other templates are available in both Swedish and English. Please contact mallar@kpmg.se for more information.
Updates
The notes regarding accounting principles have been updated to reflect published amendments and new accounting standards applicable for financial year starting January 1, 2025.
Additions have been made to the Management Report regarding changes in the Annual Accounts Act regarding Sustainability Report, Key Intangible Resources, and Diversity Policy.
The section on amended accounting standards and interpretations that may involve new or amended accounting standards in the 2025 Financial statements has been updated with Amendments to IAS 21 Effects of Changes in Foreign Exchange Rates: Lack of Exchangeability.
The section, New IFRS Accounting Standards Not Yet Applied, includes IFRS accounting standards published as of December 12, 2025, but which do not have to be applied for fiscal years starting January 1, 2025.
• IFRS 18 Presentation and Disclosure in Financial Statements
• IFRS 19 Subsidiaries without Public Accountability: Disclosures and amendments to IFRS 19
• Annual Improvements to IFRS Accounting Standards - Volume 11 concerning amendments to IFRS 1 First-time Adoption of International Financial Reporting Standards, IFRS 7 Financial Instruments: Disclosures and Implementation Guidance for IFRS 7, IFRS 9 Financial Instruments, IFRS 10 Consolidated Financial Statements, and IAS 7 Statement of Cash Flows
• Classification and Measurement of Financial Instruments (amendments to IFRS 9 Financial Instruments and IFRS 7 Financial Instruments: Disclosures)
• Contracts Referencing Nature-dependent Electricity (amendments to IFRS 9 Financial Instruments and IFRS 7 Financial Instruments: Disclosures)
• Amendments to IAS 21 Effects of Changes in Foreign Exchange Rates: Translation to a Hyperinflation Presentation Currency
Additions have also been made regarding Dating of Annual Accounts, and Gender Distribution in the Board.
