Transcription of Illustrative financial statements - home.kpmg
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Illustrative financial statements - home.kpmg
IFRSI llustrative financial statements October 2012 1 2012 KPMG IFRG Limited, a UK company, limited by guarantee. All rights s new 2 About this publication 3 Independent auditors report on consolidated financial statements 5 Consolidated financial statements 7 Consolidated statement of financial position 9 Consolidated statement of comprehensive income single-statement approach 13 Consolidated statement of changes in equity 17 Consolidated statement of cash flows 21 Notes to the consolidated financial statements 25 AppendicesI New standards or amendments first effective for 2012 and forthcoming
on 1 January 2012 (‘currently effective’ requirements). IFRSs that are effective for annual periods beginning after 1 January 2012 (‘forthcoming’ requirements) have not been adopted early in preparing these illustrative financial statements. However, certain forthcoming requirements have been introduced in the explanatory notes in a
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