Transcription of Guide to annual financial statements – Illustrative ...
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Guide to annual financial statements – Illustrative ...
Illustrative disclosuresGuide to annual financial statementsIFRS StandardsSeptember this Guide 2 References and abbreviations 5 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 22 Consolidated statement of cash flows 24 Notes to the consolidated financial statements 26 Appendices I New standards or amendments for 2020 and forthcoming requirements 186II Presentation of comprehensive income Two statement approach 188 III Statement of cash flows Direct method 190IV Other disclosures not illustrated in the consolidated financial statements 191 Acknowledgements 197 Keeping in touch 198 NotesBasis of preparation 261.
Plans, IAS 27 Separate Financial Statements, IAS 29 Financial Reporting in Hyperinflationary Economies and IAS 34 Interim Financial Reporting. IAS 34 requirements are illustrated in our Guide to condensed interim financial statements – Illustrative disclosures . In addition, the standards and their interpretation change over time. Accordingly,
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