Illustrative financial statements archive

  • Share

Illustrative NZ IFRS financial statements


Tier 1 and Tier 2 For-profit Entities

Good Group New Zealand Limited (pdf, 2.4mb)
is an illustrative set of consolidated financial statements designed to assist for-profit entities preparing financial statements in accordance with Tier 1 ("full" NZ IFRS) and Tier 2 (NZ IFRS RDR) accounting standards, for 31 December 2013 and 30 June 2014 year-ends.

Castle archive

Castle illustrates a New Zealand company's annual financial report prepared in accordance with the requirements of the Financial Reporting Act 1993 and New Zealands Equivalents to International Financial Reporting standards (NZ IFRS). It assists preparers through illustrative examples of the most common and significant disclosure requirements under IFRS for financial reports with extensive interpretive commentary.

  • New Zealand Financial Reporting Supplement 2013/2014 (pdf, 1.6mb)
    summarises recent changes to the financial reporting framework, and provides an update to our 2010 model financial statements for for-profit entities preparing financial statements in accordance with Tier 3 (NZ IFRS Diff Rep) accounting standards. The Supplement also provides illustrative disclosures of the disclosure requirements of the Companies Act 1993.
  • Castle (International) Limited 2011 - 2012 Supplement (pdf, 2.5mb)
    Designed to be used with our 2010 illustrative annual reports, Castle (International) Limited and Castle (International) Differential Reporting Limited (see below), to assist you in preparing your annual reports for 31 December 2011 or 30 June 2012 year-ends. This supplement provides an update to New Zealand accounting standards, along with illustrative examples and, where applicable, indicates the impact on our 2010 illustrative annual reports.
  • Castle (International) Limited (pdf, 5.4mb)
    A model financial report prepared under IFRS for year ended 31 December 2010, also applicable for 30 June 2011 year ends.
  • Castle (International) Differential Reporting Limited (pdf, 3.5mb)
    A  model annual financial report prepared under NZ IFRS for the year ended 31 December 2010 applying the exemptions available under the framework for differential reporting, also applicable for 30 June 2011 year-ends.
  • Castle (International) Ltd (pdf, 1.8mb)
    Model annual financial report prepared under NZ IFRS for year ended 31 December 2009, also applicable for 30 June 2010 year-ends.
  • Castle (International) Differential Reporting Ltd (pdf, 1010.7kb)
    Model annual financial report prepared under NZ IFRS for the year ended 31 December 2009 applying the exemptions available under the framework for differential reporting, also applicable for 30 June 2010 year-ends.
  • Castle (International) Limited (pdf, 3.7mb)
    Model annual report prepared under NZ IFRS for year ended 31 December 2007. This publication is also relevant for the year ended 31 December 2008.
  • Castle (International) Differential Reporting Limited (pdf, 2.6mb)
    Model annual report prepared under NZ IFRS for the year ended 31 December 2007 and applying the exemptions available under the framework for differential reporting. This publication is also relevant for the year ended 31 December 2008.