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 …

Dear all
this is just to inform you about an useful pdf file provided by www.iasplus.com that could help you to better understand the impacts on Financial Statement of last IFRS changes. In detail, this file illustrate the application of the presentation and disclosure requirements of International Financial Reporting Standards (IFRSs) by an entity that is not a first-time adopter of IFRSs. They also contain additional disclosures that are considered to be best practice, particularly where such disclosures are included in illustrative examples provided with a specific Standard.
I suggest you …