Good Insurance (Limited) International: illustrative guide to IFRS-based financial statements

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This publication illustrates common financial statements in accordance with the International Financial Reporting Standards (IFRS) from an insurance company that issues life and non-life insurance products. While the statements herein are of a fictitious company, they will serve as a valuable resource guide when preparing your own IFRS-based financial statements.

The aim of this publication is to illustrate common IFRS-based disclosures made by the insurance industry, rather than to companies in general. Therefore, some commonly found transactions and their disclosure have either been deliberately omitted or simplified because they are illustrated in other EY illustrative financial statement publications. The series of model accounts currently available comprises:

  • Good Group (International) Limited
  • Good Group (International) Limited – Illustrative interim condensed consolidated financial statements
  • Good Bank (International) Limited
  • Good Insurance (International) Limited
  • Good Real Estate Group (International) Limited
  • Good Investment Fund Limited
  • Illustrative financial statements of a fund whose puttable shares are classed as equity instruments
  • Illustrative financial statements of a fund whose puttable shares are classed as financial liabilities
  • Good Petroleum (International) Limited
  • Good Mining (International) Limited

Download your copy of “Good Insurance: illustrative guide to IFRS-based financial statements.”