It illustrates one possible format for financial statements, based on a fictitious multinational corporation involved in general business; the corporation is not a first-time adopter of IFRSs. This publication reflects IFRSs in issue at 1 June 2008 that are required to be applied by an entity with an annual period beginning on 1 January 2008 (“currently effective” requirements). IFRSs that are effective for annual periods beginning after 1 January 2008 (“forthcoming” requirements) have not been adopted early in preparing these illustrative financial statements.
This publication does not illustrate IFRS 4 Insurance Contracts, IAS 26 Accounting and Reporting by Retirement Benefit Plans or IAS 34 Interim Financial Statements.

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