Transcription of Guide to annual financial statements – Illustrative ...
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Illustrative disclosuresGuide to annual financial statementsIFRS Standards September this Guide 2 Independent auditors report 6 Consolidated financial statements 14 financial highlights 15 Consolidated statement of financial position 16 Consolidated statement of profit or loss and other comprehensive income 18 Consolidated statement of changes in equity 20 Consolidated statement of cash flows 22 Notes to the consolidated financial statements 24 Appendices I New standards or amendments for 2018 and forthcoming requirements 187II Presentation of comprehensive income Two statement approach 189 III Statement of cash flows Direct method 191IV Other disclosures not illustrated in the consolidated financial statements 192 Keeping in touch 198 Acknowledgements 200 ContentsNotesBasis of preparation 241.
of financial statements. Materiality is relevant to the presentation and disclosure of the items in the financial statements. Preparers need to consider whether the financial statements include all of the information that is relevant to understanding an entity’s financial position at the reporting date and its financial performance
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CHAPTER 3 UNDERSTANDING FINANCIAL STATEMENTS, CHAPTER 3 UNDERSTANDING FINANCIAL STATEMENTS Financial statements, Statements, Of Financial Statements, Financial, Chapter, Financial statements, Analysis, Financial 3, Chapter 3, Understanding, Audit, Manufacturing, Financial Statements Understanding financial statements, DEPARTMENT OF DEFENSE FINANCIAL, Introduction to Management, Financial Information and the Decision-Making