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- Assurance and Accounting
  ExpertisesAssurance and Accounting
  Audit, review and compilation engagementsHaving reliable financial information is vital to a company’s decision making. Professional assurance services, which may include an audit or a review(…)
  Payroll and bookkeepingHaving your accounting managed effectively and rigorously saves you time and prevents needless worry. In fact, impeccable payroll and bookkeeping, based on(…)
  Audit and public issues − Public companiesAs a reporting issuer, you are required to comply with stringent securities regulations and strict accounting and tax requirements and be transparent(…)
  Operio – Accounting consulting serviceMake accounting easier and accelerate your business’s growth. Operio is a cloud accounting consulting solution that lets you have all of your(…)
  Digital assetsDoes your organization hold digital assets such as cryptocurrency? You must ensure that your financial statements comply with legal requirements. Whether you’re(…)
  
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- Management Consulting
  ExpertisesManagement Consulting
  Corporate governanceEnsuring a sound corporate governance will help your team make the right choices every time. Tackling uncertainties is part and parcel of(…)
  Financial performanceThere are numerous challenges involved in the daily management of a business. As a constantly evolving entity, an organization must have all(…)
  Technological solutions for the finance functionWhile the digital era can be challenging, technology does support growth and has become an essential component of business efficiency and longevity.(…)
  Organizational performance and innovationOrganizations operate in an ever-changing world. Technological evolution, competition, public finance and globalization each exert pressure on organizations that are constantly having(…)
  Strategy, business plan and market researchThere’s a project that’s near and dear to you? You want to make an acquisition, expand, or invest in a new line(…)
  Digital transformationDigital and technological shifts are disrupting business models around the world. Meeting the challenges of 4.0 is key to ensuring a business’s(…)
  Entrepreneurial successionThe time has come to sell your business. Handing it over via an entrepreneurial succession can be heartbreaking because you have devoted(…)
  EconomicsTo achieve your performance objectives in a changing economics, your organization would benefit from in-depth analysis. This process will enable you to(…)
  
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- Risk Management Consulting
  ExpertisesRisk Management Consulting
  CybersecurityVARS, our specialist cybersecurity division, is at the forefront of the security industry. As a result, we can offer you an integrated,(…)
  Protection of personal informationTo comply with Law 25, your business must establish a governance program that protects the personal information you collect. Québec’s Act to(…)
  Internal auditAll enterprises are exposed to financial and governance risks. An efficient strategy should include a rigorous risk management process. Risk protection measures(…)
  Compliance and IT auditingIT security is crucial in business. Call on our experts in IT auditing to assess your information systems’ compliance with best practices(…)
  ESG Strategic Advisory ServicesManaging Environmental, Social and Governance (ESG) Criteria is Now an Integral Part of a Successful Company’s Strategy. ESG criteria allow leaders to(…)
  
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- Financial Advisory
  ExpertisesFinancial Advisory
  BrokerageClose to a quarter of business owners in Quebec plan on selling their business in the next few years. If the time(…)
  Business valuationHow to calculate the value of a company? Our experts help you determine the fair price of a business during a purchase(…)
  Financial litigationOur team of experts in financial litigation can also assist you in legal disputes to quantify the damages and determine your personal(…)
  Corporate financeObtaining financing for a company is a critical and sometimes complex step. If your project involves a divestiture, an acquisition, a major phase(…)
  Risk management and general insuranceGeneral insurance protects you from events such as breakage, fire and negligence lawsuits that result in damages or losses that may compromise(…)
  Transaction support and due diligenceMake enlightened business decisions and minimize the risks inherent in any investment or business acquisition, thanks to the support of our team(…)
  Business sales and acquisitionsBusiness sales and acquisitions is a complex process that is often fraught with emotions. Getting the support of an expert is a(…)
  
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- Human Resources Consulting
  ExpertisesHuman Resources Consulting
  Human resources managementIt is more important than ever to give due attention to the human at the centre of all transformations in human resources(…)
  Local recruitmentTo select the right candidates for the right positions in local recruitment, you must evaluate your processes and properly identify the competencies(…)
  International recruitingLabour shortage is a major impediment to growth and puts the sustainability of businesses at risk. International recruiting could help to offset(…)
  Immigration LawDo you want to study, work or live in Québec? Our team of immigration lawyers and consultants can support you in that(…)
  Business process outsourcingIs your business looking for skilled workers in the midst of a labour shortage? Is it having a hard time finding all(…)
  
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- Taxation
  ExpertisesTaxation
  Taxation – R&D and Innovation (SR&ED)The business world is a field in which the landscape is constantly evolving. To thrive in such an environment, companies need to(…)
  Canadian taxationCanadian taxation can be a complex maze for companies to sort through. Our team of experts keeps up to date on the(…)
  International taxationWith globalization, markets have become increasingly integrated, thus facilitating the cross-border movement of human and capital resources and making it easier for(…)
  taxōSimplify your life with taxō, an online accounting service available year-round to help individuals prepare their tax returns. Quickly enter your data(…)
  Commodity taxesMastering the rules governing consumer taxes is no simple feat. Our team of seasoned professionals in commodity taxes are extremely knowledgeable about(…)
  Tax training courses – CQFFCompanies of all sizes would benefit from taking tax training courses to expand and update their knowledge of taxation. It’s in your(…)
  
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- Recovery and Reorganization
  ExpertisesRecovery and Reorganization
  Recovery and Reorganization - BusinessesCompanies are exposed to many risks throughout their growth trajectory, making them susceptible to financial difficulty at one time or another. Our(…)
  Recovery and Reorganization - IndividualsIf you have debt problems or are simply finding it hard to make ends meet, our financial recovery advisors and licensed insolvency(…)
  Class actions - ProactioOur subsidiary Proactio is mandated to manage class actions: it administers the claims, sends notices to the members or supports the parties(…)
  
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Expert advices
Example Annual Consolidated Financial Statements – 2023

Insights

Example Annual Consolidated Financial Statements – 2023

Updated on June 13, 2024

The Grant Thornton International IFRS team has published the 2023 version of IFRS Example Consolidated Financial Statements 2023, available in English and in French.

The IFRS Example Consolidated Financial Statements 2023 have been updated to reflect changes in IFRS that are effective for the year ending December 31, 2023. No account has been taken of any new developments published after August 31, 2023.

This year the example financial statements include some illustrative guidance on climate-related financial disclosures to help entities when assessing the impact of climate on their financial statements and some things for entities to consider in times of economic uncertainty.

Linked documents.

États financiers consolidés types – 2023

Download the document adviser-alert-example-annual-consolidated-fs-f-2023
Example Annual Consolidated Financial Statements – 2023

Download the document adviser-alert-example-annual-consolidated-fs-2023

Insights
Updated on June 9, 2025
The Economic Vision: Outlook for 2025

Would you like to stay current with the latest economic trends and prospects in Québec, Canada and around the world?

Management consulting
The Economic Vision: Outlook for 2025… Read more
Insights
Updated on June 3, 2025
Insights into IFRS 2 | Share-based Payment | June 2025

IFRS 2 Share-based Payment was introduced in 2004 and the accounting principles have remained largely unchanged since. Share-based payments have become increasingly(…)

Assurance and accounting
Insights into IFRS 2 | Share-based Payment | June 2025… Read more
Insights
Updated on May 29, 2025
Business Innovation: Why and How?

We often talk about innovation as the key to business success. But what does it actually mean? And how do you become innovative?

Management consulting
Business Innovation: Why and How?… Read more

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