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IFRS Example Consolidated Financial Statements 2025

Grant Thornton, through its team of IFRS Accounting Standards specialists, is pleased to share our publication “IFRS 2025 – Example of Consolidated Financial Statements”, which is available in both Spanish and English.

In today’s environment, there are economic, political, and other uncertainties that may affect financial information, such as armed conflicts around the world, tariffs, rising inflation, and natural disasters. Preparers of financial statements must assess the risks related to these events or circumstances to determine how they could impact financial information now or in the future. Likewise, climate change continues to create significant risks that many entities are evaluating due to its impact on their current and future activities within the economic sectors in which they operate. At the same time, it creates opportunities focused on climate change mitigation and adaptation.

These topics are addressed through the guidance included throughout our publication, where we analyze the key aspects of their impact on the preparation of financial statements under IFRS Accounting Standards.

We hope this publication proves useful in your financial statement preparation process.

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