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Guide to condensed interim financial statements ...
] as at 30 June 2020, the condensed consolidated statements of profit or loss and other comprehensive income, changes in equity and cash flows for the six-month period then ended, and notes to the interim financial statements (‘the condensed consolidated interim
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Illustrative financial statements - home.kpmg
home.kpmgon 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
Illustrative financial statements - home.kpmg
home.kpmgThe information contained in these illustrative financial statements is of a general nature relating only to private investment companies only and
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home.kpmgContents. About this supplement 1 About IFRS 15 2 Statement of financial position 8 Statement of profit or loss and other comprehensive income 10
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home.kpmg• real Property Gains tax act, 1976 (rPGt act), which is imposed on profits from the disposal of real properties in Malaysia and shares in real property companies (rPC) • Petroleum (Income tax) act, 1967, which is imposed on profits from petroleum operations
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home.kpmgSwitchboard: 020 7311 1000 Visiting or travelling to South Quay Building Car Due to the heavy traffic congestion in and around London, we would recommend you
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home.kpmgContents The devil is in the detail 1 1itical judgements at contract inception Cr 2 1.1re-contract costs P 2 1.2 Contract performance obligations 3
IFRS compared to US GAAP: An overview - home.kpmg
home.kpmgThe SEC’s next move. The IASB and the FASB have publicly stated that convergence, as a strategy for achieving a single set of high-quality global accounting standards, will come to an end when they publish their partially converged
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home.kpmgIllustrative condensed interim financial report. This publication illustrates only the financial statements component of a financial report, and the independent auditors’ report ... 2012, the consolidated statements of comprehensive income, changes in equity and cash flows for the year then ended, and notes, comprising a summary of ...
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www.grantthornton.globalCondensed set of Interim Financial Statements An entity complying with IAS 34 has a choice of preparing a condensed set of Interim Financial Statements or a full set of IFRS financial statements. These Interim Financial Statements illustrate a condensed set of Interim Financial Statements based on the requirements of IAS 34.8. Where a full set of