Moore Global has published the Model Financial Statements for 2025, providing valuable guidance for organisations preparing financial statements under IFRS.

Moore member firms have extensive expertise in applying International Financial Reporting Standards (IFRS). To support you in preparing your financial statements for the year ending 31 December 2025, Moore’s dedicated IFRS Team has developed a comprehensive set of illustrative financial statements.

These example accounts are based on a fictional group, MG Atlantis, and provide practical illustrations of disclosures and scenarios relevant to corporate entities reporting under IFRS Accounting Standards. They also include a preview of the potential effects of IFRS 18, which becomes effective in 2027.

Alongside the illustrative statements, Moore’s team has produced a Technical Update summarising the key changes to financial reporting requirements applicable for the 2025 year-end.

DOWNLOAD the Model Financial Statements for 2025

Moore - IFRS illustrative consolidated financial statements for the year ending 31 December 2025

DOWNLOAD Technical Update

Moore - IFRS Technical Update for Dec 2025