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	Table of Contents
p. 95 of 203 BACK | NEXT Foreword 1. Introduction to the Guidelines 2. User Instructions 3. Preparing and Appraising Investment Project 4. Financial Management of Executing Agencies 5. Reporting and Auditing 5.1. Financial Reporting and Auditing Overview 5.2. Accounting Standards and Policies 5.3. Financial Reporting 5.3.1. Introduction 5.3.2. Content and Timing of Financial Reporting 5.3.3. Accounting Statements and Financial Reports 5.3.4. Interim Financial Statements and the Project Management Report 5.3.5. Audited Project Financial Statements 5.3.6. Annual Financial Statements for a Non-Revenue-Earning Project 5.3.7. Annual Financial Statements for Revenue-Earning Projects and EAs 5.3.8. Supplementary Financial Statements 5.3.9. Designing Financial Reports for Revenue-Earning Projects 5.3.10. Designing Financial Reports for Non-Revenue-Earning Projects 5.3.11. Examples of Model Financial Statements 5.4. Auditing Standards and Auditor Engagement 5.5. Reviewing Financial Reports 5.6. Reviewing Auditors' Reports 6. Financial Institutions 7. Knowledge Management

Financial Management and Analysis of Projects : 5. Reporting and Auditing : 5.3. Financial Reporting

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5.3.11. Examples of Model Financial Statements

5.3.11.1. The Knowledge Management section of these Guidelines provides examples of model financial statements for revenue-earning and non-revenue-earning projects. Furthermore, a set of model financial statements, which are cross-referenced to IAS requirements, together with a disclosure checklist is provided at www.iasplus.com.¹⁶*

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¹⁶ Financial Analysts have discretion to agree alternative arrangements (see paragraph 2.4.3).

*The ADB website provides links to external websites that are not under its control. ADB is not responsible for the content of these sites.

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