The Board of Directors of Fiat S.p.A. approved the Group’s 2009 consolidated financial statements and the Statutory accounts of Fiat S.p.A.. This could be an example of IFRS Annual Report 2009.

http://www.fiatgroup.com/en-us/shai/banns/budgets/Documents/2010/Progetto%20Bilancio%202009_20100219_Completo_ENG.pdf.

This document includes also some disclosures about accounting principles, amendments and interpretations adopted from 1 January 2009:

IAS 1 Revised – Presentation of Financial Statements
IAS 23 Revised – Borrowing Costs
Amendment to IFRS 2 – Share-based Payment: Vesting Conditions and Cancellations
Improvement to IAS 16 – Property, Plant and Equipment
Improvement to IAS 19 – Employee Benefits
Improvement to IAS 20 – Government Grants and Disclosure of Government Assistance
Improvement to IAS 28 – Investments in Associates
Improvement to IAS 38 – Intangible Assets
Amendment to IFRS 7 – Improving Disclosures about Financial Instruments.

With reference to IFRS 8, Operating Segments, this Group opted for the early adoption of this standard in 2008. Here’s the link of 2008 Annual Report:

http://www.fiatgroup.com/en-us/shai/banns/budgets/Documents/Bilancio_2008/Bilancio%20Consolidato_UK_ott.pdf

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