关于新增准则IFRS15的报表编制使用请看：【会计与审计】德勤IFRS财务报告模板2017附录2：IFRS15“与客户之间的合同产生的收入”-Appendix2: Early application of IFRS 15 'Revenue from Contracts with Customers'
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Publishedon: 26 May 2017

Deloitte'sGlobal IFRS Office has released International GAAP Holdings Limited — Modelfinancial statements for the year ended 31 December 2017.

Thesefinancial statements illustrate the presentation and disclosure requirements ofIFRSs for the year ended 31 December 2017 by an entity that is not a first-timeadopter of IFRSs. They illustrate the impact of the application of IFRSs thatare mandatorily effective for the annual period beginning on 1 January 2017.

Thepublication includes:

• Section 1 — New and revised IFRSs for 2017 annual financial statements and beyond:
  
  • An overview of new and revised IFRSs that are mandatorily effective for the year ended 31      December 2017
  • An overview of new and revised IFRSs that are not yet mandatorily effective but allow early      application for the year ended 31 December 2017
    
• Section 2 — Model financial statements for the year ended 31 December 2017
  

Appendix 2: Early application of IFRS 15 'Revenuefrom Contracts with Customers' has been produced to complement these models.

Appendicesillustrating early adoption of IFRS 9 and IFRS 16 will also be made available.