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Model Financial Statements – IFRS
Part I of the CPA Canada Handbook – Accounting

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Model Financial Statements – IFRS Part I of the CPA Canada Handbook – Accounting - This product is available in the following media types: Internet Collection
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Are you responsible for the preparation of financial statements? 

Make sure you have the practical resources you need to prepare consistent financial statements that reflect the professional standards.

You may also be interested in the following:

Model Financial Statements – Private Enterprises takes into account the standards for private enterprises (ASPEs) in Part II of the CPA Canada Handbook – Accounting and will help financial statement preparers create consistent financial statements that reflect the professional standards.

Model Financial Statements – Private Sector NFPOs s designed to assist private sector not-for-profit organizations with the preparation of consistent financial statements that reflect the professional standards. .

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Model Financial Statements – IFRS
Part I of the CPA Canada Handbook – Accounting
includes access to the following title(s):

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Model Financial Statements – IFRS is designed to help publicly accountable enterprises implement IFRSs and comply with their financial reporting obligations.

These IFRS model financial statements take account of the standards in Part I of the CPA Canada Handbook – Accounting for publicly accountable enterprises. Four models are included in these financial statements:

  • Model one – was prepared for entities that already apply IFRSs
  • Model two – illustrates first-time adoption of IFRSs including a reconciliation of opening balances required under IFRS 1 First-time Adoption of International Financial Reporting Standards, CPA Canada Handbook – Accounting, Part I
  • Model three – presents separate consolidated interim financial statements
  • Model four – includes IFRS-compliant financial statements for entities with less complex transactions.

Model Financial Statements – IFRS also includes appropriate references to Part I of the CPA Canada Handbook – Accounting relating to significant line items and notes to the financial statements. Whether you are in public practice or business/industry, these model financial statements will make your work much easier.

Because each engagement is unique, Model Financial Statements – IFRS online version includes access to sample financial statements on Knotia.ca in Word and PDF format that allow you to create statements to meet the needs of your clients and your business.

Current to October 2020.



Related Publications

Model Financial Statements – Private Enterprises Part II of the CPA Canada Handbook – Accounting
Model Financial Statements – Private sector NFPOs Part III of the CPA Canada Handbook – Accounting
The Professional Engagement Guide (PEG)
Quality Assurance Manual (QAM)


ISBN: 978-1-5254-0026-1
Publication Date: October 2020

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