Illustrative corporate consolidated financial statements 2008 (PDF file, 1.6mb) provides a realistic set of financial statements for a corporate entity, based on the requirements of IFRS standards and interpretations for financial years beginning on or after 1 January 2008. The entity is an existing preparer of IFRS consolidated financial statements and IFRS 8, ‘Operating segments’, has been early adopted. Certain types of transaction (such as construction contracts and investment properties) have not been included as they are not relevant to the group's operations. Example disclosures under IAS 1 (Revised) and IFRS 3 (Revised) and for some additional items have been included in the appendices. Other disclosure items and transactions are included in other publications in the 'Illustrative' series.