INTERNATIONAL FINANCIAL REPORTING STANDARDS Model Financial Statements（txt 39）
- 名称：INTERNATIONAL FINANCIAL REPORTING STANDARDS Model Financial Statements（txt 39）
- 类型：财务管理
- 授权方式：免费版
- 更新时间：01-01
- 下载次数：587次
- 语言简体中文
- 大小：3.60 MB
- 推荐度：3 星级
《INTERNATIONAL FINANCIAL REPORTING STANDARDS Model Financial Statements（txt 39）》简介
标签：财务管理论文,财务管理培训课程,
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Thesemodelfinancialstatementsweredevelopedtoillustratethetypicaldisclosureswhichwillberequiredof
aUKlistedcompanywithsubsidiariesandassociatesreportingunderIFRSsforboththecompanyand
consolidatedfinancialstatementsfor2010.Thisumentcontainsonlythemodelfinancialstatementsand
omitsthefrontsectionoftheannualreportwhichwouldcontainthedirectors’reportandothernarrative
statementsrequiredtomeetlocalregulatoryrequirements.Materialthatisincludedinthisumenttomeet
specificUKrequirementsandspecificreferencestoUKGAAPhavebeenhighlightedonayellow
background.
Themodelfinancialstatementsarebasedonstandardsinissueasat31May2010whichareexpectedtobe
effectiveforyearsbeginningonorafter1January2010.TheyalsoreflecttheproposedamendmentstoIAS
19issuedbytheIASBinApril2010ontheassumptionthattheywillbeapprovedandbecomeeffectivein
2010.Theremaybechangestostandardswhichbecomeeffectivein2010whichdifferfromthoseexpected
atthetimeofpreparation.InadditiontheinterpretationofIFRSswillcontinuetoevolveovertime.
Inmanycasestheingusedinthemodelfinancialstatementsispurelyillustrativeandinpracticewill
needtobemodifiedtoreflectthecircumstancesofthegroup.
，大小：3.60 MB
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