Example: bankruptcy
For Smes Illustrative Consolidated Financial Statements
Found 2 free book(s)
IFRS for SMEs illustrative consolidated financial statements
www.pkf.comIFRS FOR SMES ILLUSTRATIVE FINANCIAL STATEMENTS 6 Consolidated statement of comprehensive income and retained earnings for the year ended 31 December 20XX (ALTERNATIVE 1 - ILLUSTRATING THE CLASSIFICATION OF EXPENSES BY FUNCTION) Notes 20XX 20XX-1 Revenue 5 X X 5.5 (a) Cost of sales X X 5.11 (b) Gross profit X X 5.9 …
IFRS 9 Financial Instruments
www.ifrs.orgIFRS 1) (issued December 2010), IFRS 10 Consolidated Financial Statements (issued May 2011), IFRS 11 Joint Arrangements (issued May 2011), IFRS 13 Fair Value Measurement (issued May 2011), IAS 19 Employee Benefits (issued June 2011), Annual Improvements to IFRSs