IFRS | Example Interim Condensed Consolidated Financial Statements 2026 | Raymond Chabot Grant Thornton

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IFRS | Example Interim Condensed Consolidated Financial Statements 2026

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Published on May 14, 2026

• 1 min read

The Interim Financial Statements illustrate a six-month accounting period beginning on January 1, 2026. They are based on the activities and results of Illustrative Corporation Ltd. and its subsidiaries (hereafter the “Group”) – a fictional consulting, service and retail entity that has been preparing IFRS financial statements for several years. The Group produces half-yearly interim financial reports in accordance with IAS 34 Interim Financial Reporting as at June 30, 2026.

An entity complying with IAS 34 can choose whether to prepare a condensed set of Interim Financial Statements or a full set of IFRS financial statements. These Interim Financial Statements illustrate a condensed set of interim consolidated financial statements based on the requirements of IAS 34.8. Where a full set of financial statements is presented, the form and content of those financial statements must conform to the requirements of IAS 1 Presentation of Financial Statements for a complete set of financial statements (IAS 34.9).

Interim financial statements have been reviewed and updated to reflect changes in IAS 34 and in other IFRS Accounting Standards that are effective for the year ending December 31, 2026, and have been issued prior to March 31, 2026.

Example Interim Condensed Consolidated Financial Statements 2026

Download the document Adviser Alert_Example interim FS_2026

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