illustrative financial statements presented under ifrs

... requirements The illustrative financial statements also include references to Insights into IFRS What’s new in the 2008 illustrative financial statements The illustrative financial statements is an ... rights reserved IFRS Illustrative Financial Statements July 2008 Reference IFRS 21 29 Notes to the consolidated financial statements Significant accounting policies (continued) (c) Financial instruments ... First-time adopters of IFRSs These illustrative financial statements assume that the entity is not a first-time adopter of IFRSs IFRS Firsttime Adoption of International Financial Reporting Standards...

Ngày tải lên: 24/12/2013, 04:16

... Illustrative IFRS financial statements 2011 Investment funds Illustrative IFRS financial statements 2011 – Investment funds This publication provides an illustrative set of financial statements, ... – Illustrative IFRS financial statements 2011 – Investment funds i IFRS has no major impact on the fictional fund presented in the main body of these illustrative financial statements While no illustrative ... Investment funds ABC Fund financial statements 31 December 2011 PwC – Illustrative IFRS financial statements 2011 – Investment funds iii iv PwC – Illustrative IFRS financial statements 2011 – Investment...

Ngày tải lên: 23/03/2014, 11:20

... amortised cost Classification of financial assets upon initial recognition Financial assets under IFRS 9: Financial assets under IAS 39: amortised cost; and fair value through proit or loss; fair ... publication Insights into IFRS In addition, we have a range of publications that can help you further, including: Illustrative inancial statements: Investment funds Illustrative inancial statements for ... inancial assets in IAS 39 are not retained in IFRS 9 because the requirements of IFRS rendered them redundant Instruments managed on a fair value basis: under IFRS 9, inancial assets managed on a fair...

Ngày tải lên: 07/03/2014, 16:20

... All rights reserved 209-385 IFRS Practitioners guide (admended final from printer).qxd 11/8/2004 9:56 AM Page Insurance accounting under IFRS IFRS 4.4 In addition, IFRS scopes out the following ... reserved 209-385 IFRS Practitioners guide (admended final from printer).qxd 11/8/2004 9:56 AM Page Insurance accounting under IFRS IFRS 4.IG2, Examples 1.15 Examples of non financial variables ... rights reserved 209-385 IFRS Practitioners guide (admended final from printer).qxd 11/8/2004 9:56 AM Page 11 Insurance accounting under IFRS 11 IFRS 4.B13-14 and BC28-29 IFRS requires, however,...

Ngày tải lên: 15/03/2014, 22:20

... structured entities IFRS 12 requires extensive disclosures IFRS 10 Consolidated Financial Statements IFRS 10 replaces the part of IAS 27 Consolidated and Separate Financial Statements that deals ... issuance of IFRS 13 Financial assets and inancial liabilities measured at fair value under IAS 39 Financial Instruments: Recognition and Measurement or IFRS 9 Financial Instruments – IFRS 13 does ... disclosures, comprising IFRS 10 Consolidated Financial Statements, IFRS 11 Joint Arrangements, IFRS 12 Disclosure of Interests in Other Entities, IAS 27 Separate Financial Statements (as revised...

Ngày tải lên: 16/03/2014, 08:09

... 2012 In May 2011 the IASB issued IFRS 10 Consolidated Financial Statements, IFRS 11 Joint Arrangements, IFRS 12 Disclosure of Interests in Other Entities and IFRS 13 Fair Value Measurement, which ... local laws In these illustrative inancial statements, these disclosures have been presented in the inancial statements IFRS requires only risk disclosures for inancial instruments Financial risk exposures ... assets These illustrative inancial statements not demonstrate such disclosures; for an example please refer to our publications Illustrative financial statements and Illustrative financial statements: ...

Ngày tải lên: 16/03/2014, 14:21

... you are performing analysis on non-U.S companies ) The Financial Statements Are a System (Balance Sheet & Statement of Cash Flow) Financial statements paint a picture of the transactions that flow ... inventory balance under FIFO, then we can re-estimate COGS under LIFO with the following equation: This tutorial can be found at: http://www.investopedia.com/university/financialstatements/ (Page ... Just as COGS on the income statement tends to be higher under LIFO than under FIFO, the inventory account on the balance sheet tends to be understated For this reason, companies using LIFO must...

Ngày tải lên: 18/12/2013, 09:12

Ngày tải lên: 22/12/2013, 02:16

Ngày tải lên: 20/01/2014, 03:20

... be presented either in the statement of financial position or in the notes Financial statements Purpose of financial statements Financial statements are a structured representation of the financial ... group Reports and statements presented outside financial statements are outside the scope of IFRSs General features Fair presentation and compliance with IFRSs 15 Financial statements shall present ... its financial statements, it shall present, as a minimum, three statements of financial position, two of each of the other statements, and related notes An entity presents statements of financial...

Ngày tải lên: 17/02/2014, 10:20

... for how USA Inc.’s financial model has evolved over decades And, as investors, we look at trend lines which help us understand the patterns (and often future directions) of key financial drivers ... Dept of Treasury, “2010 Financial Report of the U.S Government.” www.kpcb.com USA Inc | Summary www.kpcb.com USA Inc viii Underfunded entitlements are among the most severe financial burdens USA ... most underfunded programs are intended to help the nation’s poorest, the electorate must understand the full dimensions of the challenges Unfunded Entitlement (Medicare + Social Security) + Underfunded...

Ngày tải lên: 17/02/2014, 21:20

... Standards and amendments IFRS Financial instruments January 1, 2015 IFRS 10 Consolidated financial statements January 1, 2013 IFRS 11 Joint arrangements January 1, 2013 IFRS 12 Disclosures of interests ... services are provided under regulated rate and price systems (2) BASIS OF PRESENTATION OF THE CONSOLIDATED FINANCIAL STATEMENTS The accompanying consolidated financial statements were prepared ... located, and for purposes of these consolidated financial statements are presented in accordance with the International Financial Reporting Standards (IFRS) adopted by the European Union, which for...

Ngày tải lên: 18/02/2014, 05:20

... consolidated financial statements, and presents only separate financial statements, complies with paragraphs 38─43 Scope of consolidated financial statements 12 Consolidated financial statements ... additional financial statements as of the same date as the financial statements of the parent unless it is impracticable to so 23 When, in accordance with paragraph 22, the financial statements ... consolidated financial statements for like transactions and events in similar circumstances, appropriate adjustments are made to its financial statements in preparing the consolidated financial statements...

Ngày tải lên: 06/03/2014, 15:21

... Proposed by the Board of Management 16,073 16.8 11.0 BMW AG Financial Statements The BMW AG Financial Statements and Management Report for the financial year 2011 will be submitted to the operator ... subsidiaries, based on financial statements drawn up in accordance with HGB In the case of foreign subsidiaries, based on financial statements drawn up in accordance with IFRSs Equity and net result ... at the date of the preparation of the financial statements regarding the financial condition of the principal debtors, BMW AG considers that the obligations underlying the contingent liabilities...

Ngày tải lên: 07/03/2014, 13:20

... 100.0% The accompanying notes are an integral part of these financial statements BMO LifeStage 2035 Class (unaudited) NOTES TO THE FINANCIAL STATEMENTS (All amounts in thousands of Canadian dollars, ... the financial instrument risks of the underlying fund(s), depending on the investment objectives and the type of securities held by the underlying fund(s) The decision to buy or sell an underlying ... Canadian publicly accountable enterprises to prepare their financial statements in accordance with International Financial Reporting Standards ( IFRS ) as issued by the International Accounting Standards...

Ngày tải lên: 07/03/2014, 16:20

... causing mistakes to financial statements To reduce risks of not discovering frauds which seriously affect financial statements and to give right opinions about financial statements, auditors ... processing data to fraud in financial statements Discovering fraud in financial statements in big companies exerts a great concern on the honesty, reasonability of financial statements It is also great ... and errors important in auditing financial statements? Influences of fraud and errors in auditing financial statements for Vietnam’s enterprises? In order to understand more about fraud and errors,...

Ngày tải lên: 13/03/2014, 14:20

... policies and results to investors and analysts and explaining how they are reflected in the financial statements could be a significant challenge This paper offers a guide to some of the key accounting ... essential that the accounting for these items is considered early to avoid any surprises in the financial statements John Griffith-Jones, Chairman and Senior Partner KPMG LLP (UK) © 2008 KPMG LLP a ... activity is well underway, but, in the absence of authoritative accounting guidance, a diverse range of accounting treatments has evolved This in turn has led to a lack of consistency in financial reporting...

Ngày tải lên: 15/03/2014, 16:20

... the same time IFRS 10 Consolidated Financial Statements IFRS 10 replaces the part of IAS 27 Consolidated and Separate Financial Statements that deals with consolidated financial statements and ... are not yet effective: IFRS Financial Instruments3 IFRS 10 Consolidated Financial Statements1 IFRS 11 Joint Arrangements1 IFRS 12 Disclosure of Interests in Other Entities1 IFRS 13 Fair Value Measurement1 ... to IFRS Disclosures – Offsetting Financial Assets and Financial Liabilities1 Amendments to IFRS and IFRS Mandatory Effective Date of IFRS and Transition Disclosures3 Amendments to IFRS 10, IFRS...

Ngày tải lên: 16/03/2014, 07:56

... company financial statements and the Group financial statements have been prepared and approved by the directors in accordance with International Financial Reporting Standards (IFRS) and IFRS' s ... of the financial statements A description of the scope of an audit of financial statements is provided on the APB's web-site at www.frc.org.uk/apb/scope/orivate.cfm Opinion on financial statements ... information presented in the Financial Review that are cross referenced from the Report of the Directors, for the financial year for which the financial statements are prepared is consistent with the financial...

Ngày tải lên: 22/03/2014, 20:21

... Committees 83 Financial statements and other information 84 Combined financial statements 123 Summary combined financial information in euros 137 Reed Elsevier PLC Annual Report and Financial Statements ... Annual Reports and Financial Statements 2011 Overview Financial review 39 Business review Financial review Governance 40 Chief Financial Officer’s report 48 Principal risks Financial statements and ... and Financial Statements 2011 Overview Financial results On an underlying basis revenues grew 2% in 2011, but excluding the negative impact of biennial event cycling in Reed Exhibitions, underlying...

Ngày tải lên: 23/03/2014, 02:20