Illustrative IFRS Consolidated Financial Statements for 2015 Year Ends

Illustrative IFRS Consolidated Financial Statements for 2015 Year Ends
Illustrative IFRS Consolidated Financial Statements for 2015 Year Ends
PwC
9781784511104
30/08/2015
2015
£30.00
Pb
Bloomsbury Professional

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

Table Of Contents

Financial statements: Statement of profit or loss; Statement of comprehensive income; Balance sheet; Statement of changes in equity; Statement of cash flows;
Notes to the financial statements: Significant changes in the current reporting period;
How numbers are calculated: Segment information; Profit and loss; Balance sheet; Cash flows;
Risk: Critical estimates, judgements and errors; Financial risk management; Capital management;
Group structure: Business combinations; Discontinued operation; Interests in other entities;
Unrecognised items: Contingent liabilities and contingent assets; Commitments; Events occurring after the reporting period;
Other information: Related party transactions; Share-based payments; Earnings per share; Offsetting financial assets and financial liabilities; Assets pledged as security; Accounting policies.

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