Illustrative IFRS corporate consolidated financial statements for 2011 year ends
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Bibliographic Information
Illustrative IFRS corporate consolidated financial statements for 2011 year ends
Bloomsbury Professional, c2011
- Other Title
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Illustrative IFRS consolidated financial statements for 2011 year ends
Available at 10 libraries
  Aomori
  Iwate
  Miyagi
  Akita
  Yamagata
  Fukushima
  Ibaraki
  Tochigi
  Gunma
  Saitama
  Chiba
  Tokyo
  Kanagawa
  Niigata
  Toyama
  Ishikawa
  Fukui
  Yamanashi
  Nagano
  Gifu
  Shizuoka
  Aichi
  Mie
  Shiga
  Kyoto
  Osaka
  Hyogo
  Nara
  Wakayama
  Tottori
  Shimane
  Okayama
  Hiroshima
  Yamaguchi
  Tokushima
  Kagawa
  Ehime
  Kochi
  Fukuoka
  Saga
  Nagasaki
  Kumamoto
  Oita
  Miyazaki
  Kagoshima
  Okinawa
  Korea
  China
  Thailand
  United Kingdom
  Germany
  Switzerland
  France
  Belgium
  Netherlands
  Sweden
  Norway
  United States of America
Description and Table of Contents
Description
This publication provides an illustrative set of consolidated financial statements, prepared in accordance with International Financial Reporting Standards (IFRS), for a fictional manufacturing, wholesale and retail group (IFRS GAAP plc). IFRS GAAP plc is an existing preparer of IFRS consolidated financial statements. This publication is based on the requirements of IFRS standards and interpretations for financial years beginning on or after 1 January 2011. In addition to the appendices on IFRS 9 and first-time adoption, the latest edition includes appendices on: Agricultural assets; IFRSs 10 and 11; IFRS 13 and; Current and forthcoming requirements.
Table of Contents
- 1 General information
- 2 Summary of significant accounting policies
- 3 Financial risk management
- 4 Critical accounting estimates and judgements
- 5 Segment information
- 6 Exceptional items
- 7 Other income
- 8 Other (losses)/gains - net
- 9 Expenses by nature
- 10 Employee benefit expense
- 11 Finance income and costs
- 12 Investments in associates
- 13 Income tax expense
- 14 Earnings per share
- 15 Net foreign exchange gains/(losses)
- 16 Property, plant and equipment
- 17 Intangible assets
- 18a Financial instruments by category
- 18b Credit quality of financial assets
- 19 Available-for-sale financial assets
- 20 Derivative financial instruments
- 21 Trade and other receivables
- 22 Inventories
- 23 Financial assets at fair value through profit or loss
- 24 Cash and cash equivalents
- 25 Non-current assets held for sale and discontinued operations
- 26 Share capital and premium
- 27 Share-based payments
- 28 Retained earnings
- 29 Other reserves
- 30 Trade and other payables
- 31 Borrowings
- 32 Deferred income tax
- 33 Retirement benefit obligations
- 34 Provisions for other liabilities and charges
- 35 Dividends per share
- 36 Cash generated from operations
- 37 Contingencies
- 38 Commitments
- 39 Business combinations
- 40 Transactions with non-controlling interests
- 41 Related-party transactions
- 42 Events after the reporting period
- Auditors' report.
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