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Illustrative Financial Statements & Disclosure Checklists
The following are illustrative financial statements from the respective public accounting firms, which are prepared based on the Singapore Financial Reporting Standards.
Deloitte & Touche LLP
GAAP Singapore Ltd and its subsidiaries 2024
GAAP Singapore Ltd and its subsidiaries 2023
GAAP Singapore Ltd and its subsidiaries 2022
GAAP Singapore Ltd and its subsidiaries 2021
GAAP Singapore Ltd and its subsidiaries 2020
GAAP Singapore Ltd and its subsidiaries 2019
GAAP Singapore Ltd and its subsidiaries 2018
GAAP Singapore Ltd and its subsidiaries 2017
GAAP Singapore Ltd and its subsidiaries 2016
GAAP Singapore Ltd and its subsidiaries 2015
GAAP Singapore Ltd and its subsidiaries 2014
KPMG in Singapore
Singapore Illustrative Financial Statements 2024
Singapore Illustrative Financial Statements 2023
Singapore Illustrative Financial Statements 2022
Singapore Illustrative Financial Statements 2021
Singapore Illustrative Financial Statements 2020
Singapore Illustrative Financial Statements 2019
Singapore Illustrative Financial Statements 2018
Singapore Illustrative Financial Statements 2017
Singapore Illustrative Financial Statements 2016
Singapore Illustrative Financial Statements 2015
Singapore Illustrative Financial Statements 2014
PricewaterhouseCoopers LLP
PwC Holdings Ltd and its Subsidiaries 2024
PwC Holdings Ltd and its Subsidiaries 2023
PwC Holdings Ltd and its Subsidiaries 2022
PwC Holdings Ltd and its Subsidiaries 2021
PwC Holdings Ltd and its Subsidiaries 2020
PwC Holdings Ltd and its Subsidiaries 2019
PwC Holdings Ltd and its Subsidiaries 2018
PwC Holdings Ltd and its Subsidiaries 2017
PwC Holdings Ltd and its Subsidiaries 2016
PwC Holdings Ltd and its Subsidiaries 2015
PwC Holdings Ltd and its Subsidiaries 2014
PwC Holdings Ltd and its Subsidiaries 2013
PwC Holdings Ltd and its Subsidiaries 2012
International Financial Reporting Standards (IFRS) Illustrative Financial Statements and Disclosure Checklists
The following are illustrative financial statements from the respective public accounting firms, which are prepared based on IFRS, and the related disclosure checklists to be used in the preparation of financial statements in accordance with IFRS.
Deloitte & Touche
IFRS Illustrative Financial Statements
International GAAP Holdings Limited 2024
International GAAP Holdings Limited 2023
International GAAP Holdings Limited 2022
International GAAP Holdings Limited 2021
International GAAP Holdings Limited 2020
International GAAP Holdings Limited 2019
International GAAP Holdings Limited 2018
International GAAP Holdings Limited 2017
International GAAP Holdings Limited 2016 (With early adoption of IFRS 9)
International GAAP Holdings Limited 2016
International GAAP Holdings Limited 2015
International GAAP Holdings Limited 2014
International GAAP Holdings Limited 2013
International GAAP Holdings Limited 2012
IFRS Disclosure Checklists
IFRS compliance, presentation and disclosure checklist 2023
IFRS compliance, presentation and disclosure checklist 2022
IFRS compliance, presentation and disclosure checklist 2021
IFRS compliance, presentation and disclosure checklist 2020
IFRS compliance, presentation and disclosure checklist 2019
IFRS compliance, presentation and disclosure checklist 2018
IFRS compliance, presentation and disclosure checklist 2017
IFRS compliance, presentation and disclosure checklist 2016
IFRS compliance, presentation and disclosure checklist 2015
IFRS compliance, presentation and disclosure checklist 2014
Ernst & Young
IFRS Illustrative Financial Statements
Good Group (International) Limited 2025
Good Group Climate (International) Limited 2025
Good Group (International) Limited 2024
Good Group (International) Limited 2023
Good Group (International) Limited 2022
Good Group (International) Limited 2021
Good Group (International) Limited 2020
Good Group (International) Limited 2019
Good Group (International) Limited 2018
Good Group (International) Limited 2017
IFRS Disclosure Checklists
International GAAP Disclosure Checklist 2025
International GAAP Disclosure Checklist 2024
International GAAP Disclosure Checklist 2023
International GAAP Disclosure Checklist 2022
International GAAP Disclosure Checklist 2021
International GAAP Disclosure Checklist 2020
International GAAP Disclosure Checklist 2019
KPMG
IFRS Illustrative Financial Statements
Guide to annual financial statements - Illustrative disclosures 2024
Guide to annual financial statements - Illustrative disclosures 2023
Guide to annual financial statements - Illustrative disclosures 2022
Guide to annual financial statements - Illustrative disclosures 2021
Guide to annual financial statements - Illustrative disclosures 2020
Guide to annual financial statements - Illustrative disclosures 2019
Guide to annual financial statements – Illustrative disclosures 2018
Guide to annual financial statements – Illustrative disclosures 2017
Guide to annual financial statements – Illustrative disclosures 2016
Guide to annual financial statements – Illustrative disclosures 2015
Guide to annual financial statements - Illustrative disclosures 2014
Guide to annual financial statements - Illustrative disclosures 2013
IFRS Disclosure Checklists
Guide to annual financial statements - Disclosure checklist 2024
Guide to annual financial statements - Disclosure checklist 2023
Guide to annual financial statements - Disclosure checklist 2022
Guide to annual financial statements - Disclosure checklist 2021
Guide to annual financial statements - Disclosure checklist 2020
Guide to annual financial statements - Disclosure checklist 2019
Guide to annual financial statements – Disclosure checklist 2018
Guide to annual financial statements – Disclosure checklist 2017
Guide to annual financial statements – Disclosure checklist 2016
Guide to annual financial statements – Disclosure checklist 2015
Guide to annual financial statements – Disclosure checklist 2014
Guide to annual financial statements – Disclosure checklist 2013
PricewaterhouseCoopers
IFRS Illustrative Financial Statements
Illustrative IFRS consolidated financial statements for 2024 year ends
Illustrative IFRS consolidated financial statements for 2023 year ends
Illustrative IFRS consolidated financial statements for 2022 year ends
Illustrative IFRS consolidated financial statements for 2021 year ends
Illustrative IFRS consolidated financial statements for 2020 year ends
Illustrative IFRS consolidated financial statements for 2019 year ends
Illustrative IFRS consolidated financial statements for 2018 year ends
Illustrative IFRS consolidated financial statements for 2017 year ends
IFRS Disclosure Checklists
IFRS Disclosure Checklist 2017
IFRS Disclosure Checklist 2016
IFRS Disclosure Checklist 2015
Singapore Financial Reporting Standards for Small Entities (SFRS for SE) Illustrative Financial Statements and Disclosure Checklist
Click here for the illustrative financial statements prepared under SFRS for SE and the related disclosure checklist as issued by the Accounting Standards Committee.