I am trying to determine if the IFRS financial statements of non listed companies are much different from the IFRS financial statements of listed companies.
I am looking for Financial Statements of non listed companies, it doesn’t matter what country it’s from. Example, dummy or “empty” reports are useful as well. Any help would be very much appreciated.
The IFRS financial statements for non-listed companies are not much different from those of listed companies save for the fact that certain standards are mandatory for listed companies or those planning a public issue and voluntary for others, e.g. IAS 33. Your safest bet would be to look at proformas from any of the Big Four websites and adapt according to applicable standards for the entity whose financial statements are being prepared.