Transcription of 2019 Example Financial Statements
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2019 Example Financial Statements
With guidance notesIFRS Example Consolidated Financial Statements 2019 GlobalAssuranceIFRSI mportant Disclaimer:This document has been developed as an information resource. It is intended as a guide only and the application of its contents to specific situations will depend on the particular circumstances involved. While every care is taken in its presentation, personnel who use this document to assist in evaluating compliance with International Financial Reporting Standards should have sufficient training and experience to do so. No person should act specifically on the basis of the material contained herein without considering and taking professional advice. Grant Thornton refers to the brand under which the Grant Thornton member firms provide assurance, tax and advisory services to their clients and/or refers to one or more member firms, as the context requires.
The Example Financial Statements use the terminology in IAS 1 ‘Presentation of Financial Statements’. However an entity may use other titles (eg ‘balance sheet’ instead of ‘statement of financial position’) for the statements identified in IAS 1 (IAS 1.10). IAS 1.38A requires an entity to present, at a minimum,
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