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Example Consolidated Financial Statements 2024

IFRS | Certification | Raymond Chabot Grant Thornton

Raymond Chabot Grant Thornton has published the 2024 French version of IFRS Example Consolidated Financial Statements 2024, a publication by Grant Thornton International IFRS team entitled États financiers consolidés types conformes aux IFRS – 2024 (hereafter the “Example Consolidated Financial Statements”),

These Example Consolidated Financial Statements are based on the activities and results of Illustrative Corporation and its subsidiaries – a fictional consulting, service and retail entity that has been preparing IFRS consolidated financial statements for several years. The form and content of IFRS financial statements will always depend on the activities and transactions of the reporting entity.

The 2024 version of the Example Consolidated Financial Statements:

  • has been updated to reflect changes in IFRS that are effective for the year ending December 31, 2024;
  • does not take into account any new developments issued after August 31, 2024;
  • continues to include a section aimed at raising awareness among entities about the potential impact that climate changes could have on their financial statements;
  • lists the items that entities should consider in times of economic uncertainty.
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