Illustrative Ifrs Consolidated Financial Statements For 2012 Year Ends
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Illustrative Ifrs Consolidated Financial Statements For 2012 Year Ends
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Author : PricewaterhouseCoopers
language : en
Publisher: A&C Black
Release Date : 2012-01-01
Illustrative Ifrs Consolidated Financial Statements For 2012 Year Ends written by PricewaterhouseCoopers and has been published by A&C Black this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012-01-01 with Business & Economics categories.
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 2012.
Illustrative Ifrs Corporate Consolidated Financial Statements For 2011 Year Ends
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Author : Pwc
language : en
Publisher: A&C Black
Release Date : 2011-01-01
Illustrative Ifrs Corporate Consolidated Financial Statements For 2011 Year Ends written by Pwc and has been published by A&C Black this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011-01-01 with Law categories.
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. The book is based on the requirements of IFRS standards and interpretations for financial years beginning on or after January 1, 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.
Uk Illustrative Financial Statements For 2011 Year Ends
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Author : PwC
language : en
Publisher: A&C Black
Release Date : 2011-01-01
Uk Illustrative Financial Statements For 2011 Year Ends written by PwC and has been published by A&C Black this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011-01-01 with Law categories.
This publication provides examples of sets of accounts for the year ended 31 December 2011. Illustrating the required disclosure and presentation for UK groups and UK companies, these model accounts will help you prepare your financial statements whether you report under International Financial Reporting Standards (IFRS) or UK GAAP. 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.
Illustrative Ifrs Consolidated Financial Statements For 2015 Year Ends
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Author : PricewaterhouseCoopers (Firm)
language : en
Publisher: Bloomsbury Publishing
Release Date : 2015-09-09
Illustrative Ifrs Consolidated Financial Statements For 2015 Year Ends written by PricewaterhouseCoopers (Firm) and has been published by Bloomsbury Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-09-09 with Accounting categories.
This illustrative set of financial statements for companies reporting under International Financial Reporting Standards is based on the requirements of IFRS standards and interpretations for financial years beginning on or after 1 January 2015.Written by the technical accounting team at PricewaterhouseCoopers LLP
Illustrative Ifrs Consolidated Financial Statements For 2014 Year Ends
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Author : PwC
language : en
Publisher: Bloomsbury Professional
Release Date : 2014-12-31
Illustrative Ifrs Consolidated Financial Statements For 2014 Year Ends written by PwC and has been published by Bloomsbury Professional this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-12-31 with Accounting categories.
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 2014. The financial statements of a fictional entity have been updated to illustrate the disclosure and presentation requirements of the IFRS standards and interpretations for financial years beginning on or after 1 January 2014. 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 Post-employment benefits; 34 Dividends per share; 35 Provisions for other liabilities and charges; 36 Cash generated from operations; 37 Contingencies; 38 Commitments; 39 Business combinations; 40 Transactions with non-controlling interests; 41 Related parties; 42 Events after the reporting period. Previous edition ISBN: 9781780432588
Uk Illustrative Financial Statements For 2013 Year Ends
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Author : PwC
language : en
Publisher: A&C Black
Release Date : 2013-11-25
Uk Illustrative Financial Statements For 2013 Year Ends written by PwC and has been published by A&C Black this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-11-25 with Accounting categories.
UK Illustrative Financial Statements for 2013 year ends provides examples of sets of accounts for the year ended 31 December 2013. Illustrating the required disclosure and presentation for UK groups and UK companies, these model accounts will help you prepare your financial statements whether you report under International Financial Reporting Standards (IFRS) or UK GAAP. UK Illustrative Financial Statements for 2013 year ends comprises of: IFRS GAAP Plc - consolidated financial statements for a fictional listed group reporting under IFRS; GAAP UK Group Limited - consolidated financial statements for a fictional unlisted UK company; UK GAAP Limited - single-entry financial statements for a fictional unlisted UK company. This publication provides three example sets of financial statements for the year ended 31 December 2013. This edition includes the following updates: IFRS GAAP Plc - updated to illustrate the disclosure and presentation requirements of the IFRS standards and interpretations, changes to UK Company law and reporting requirements for listed companies for financial years beginning on or after 1 January 2013. Significant changes to the financial statements include the application of IFRSs 10, 11, 12 and 13 together with IAS 19 and the IAS 1 presentation changes to Other Comprehensive Income. Significant changes to narrative reporting include: Strategic report requirements and related amendments to the Directors' report for listed companies; Disclosure and presentation requirements of the Directors' Remuneration Report; Updated UK Corporate Governance disclosures; Updated illustrative Auditor's report for listed companies. It also includes appendices providing illustrative financial statements relating to: Alternative presentation of cash flows and statement of comprehensive income; Biological assets; Oil and gas exploration assets; Current and forthcoming requirements. GAAP UK Group Limited & UK GAAP Limited - Example financial statements prepared under existing UK GAAP. Significant changes in narrative reporting include: Strategic report requirements and related amendments to the Directors' report for private companies; Updated illustrated Auditor's report for private companies. Previous ISBN: 9781780431031
International Gaap 2012
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Author : Ernst & Young LLP
language : en
Publisher: John Wiley & Sons
Release Date : 2011-12-22
International Gaap 2012 written by Ernst & Young LLP and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011-12-22 with Business & Economics categories.
International GAAP is the leading and most comprehensive guide to interpreting and implementing IFRS. For accountants and auditors globally, it delivers guidance in addressing IFRS issues as they occur, in addition to being an invaluable resource when preparing interim and annual accounts. New for the 2012 Edition Updated annually to reflect the new IASB standards and interpretations, and to deliver the latest guidance on the application of IFRS, International GAAP 2012 has been fully revised in order to: Deal with all new and amended authoritative pronouncements, including the new standards on Consolidated Financial Statements (IFRS 10), Joint Arrangements (IFRS 11), Disclosure of Interests in Other Entities (IFRS 12) and Fair Value Measurement (IFRS 13) and revisions to standards including Financial Instruments (IFRS 9), Presentation of Financial Statements (IAS 1), Income Taxes (IAS 12), Employee Benefits (IAS 19), Separate Financial Statements (IAS 27) and Investments in Associates and Joint Ventures (IAS 28). Explain the many initiatives that are currently being pursued by the IASB and IFRS Interpretations Committee and that will lead to changes in accounting requirements. In particular, projects on Revenue Recognition, Leases, Financial Statement Presentation, Financial Instruments and Insurance Contracts may all significantly change current accounting practices. Provide insight and guidance on the interpretation and practical application of IFRS from a truly global perspective, based on the experience of the book's authors in dealing with recent day-to-day practical issues. Present the sections relating to Financial Instruments and Insurance Contracts in a separate volume for ease of access. The book will be published in three volumes with over 4,000 pages, consisting 53 chapters and numerous illustrative examples.
Manual Of Accounting Financial Instruments 2012
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Author : PwC
language : en
Publisher: A&C Black
Release Date : 2011-12-31
Manual Of Accounting Financial Instruments 2012 written by PwC and has been published by A&C Black this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011-12-31 with Business & Economics categories.
Accounting for financial instruments is one of the most complex and taxing areas in accounting today that needs to be understood by all practicing accountants. The International Financial Reporting Standards that govern this area of accounting are often difficult to understand and interpret. PwC’s Manual of Accounting - Financial Instruments 2012 is a thoroughly comprehensive, clearly explained and informative guide to these standards. It contains practical worked examples and extracts from company financial statements that help to illustrate the explanations. Key changes from previous edition include updated guidance on: IFRS 9 - including aspects on liabilities issued in November 2010; Consequential amendments of IFRS 9; IASB amendment to IFRS 7, ’Financial instruments: Presentation’, on derecognition; Annual improvements 2010; IFRIC agenda decisions; New extracts and examples. This book draws on the combined expertise and experience of financial instrument specialists in PWC’s Global Accounting Consulting Services team. It will be of particular interest to preparers and users of IFRS financial statements and others who require a detailed knowledge of financial instruments accounting. Analysts, academics and students will also find it a valuable reference tool.
Ifrs Policies And Procedures
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Author : Barry J. Epstein
language : en
Publisher: John Wiley & Sons
Release Date : 2008-05-23
Ifrs Policies And Procedures written by Barry J. Epstein and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008-05-23 with Business & Economics categories.
Get the answers you need to effectively implement IFRS rules and keep up to date on the latest IFRS requirements. Designed to complement any Wiley IFRS product, IFRS Policies and Procedures is sequenced in the same manner as Wiley IFRS and incorporates additional categories of information to assist you in properly implementing IFRS, covering all current IAS, IFRS, SIC and IFRIC guidance in depth.
Uk Illustrative Financial Statements
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Author : PwC
language : en
Publisher: Bloomsbury Publishing
Release Date : 2015-01-31
Uk Illustrative Financial Statements written by PwC and has been published by Bloomsbury Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-01-31 with Business & Economics categories.
This publication provides illustrative financial statements for the year ended 31 December 2014. These illustrative financial statements will assist the reader in preparing financial statements by illustrating the required disclosure and presentation for UK groups and UK companies reporting under IFRS or FRS 101 'Reduced DisclosureFramework'.IFRS GAAP plcAn illustrative annual report, including the consolidated financial statements of IFRS GAAP plc group of companies. The annual report has been prepared to show the disclosures and format that might be expected, for a group of its size, that prepares its financial statements in accordance with IFRS, UK law and UK Listing Rulesrequirements, for a fictional corporate entity (IFRS GAAP plc).New UK GAAP LimitedAn example annual report for New UK GAAP Limited. The annual report has been prepared to show the disclosures and format that might be expected for a company preparing its financial statements under FRS 101 'Reduced Disclosure Framework' and the Companies Act. FRS 101 provides the disclosure exemptions from EU-adopted IFRS for qualifying entities.