國際會(huì)計(jì)準(zhǔn)則ifrs報(bào)表編制范例(英文版)-展示頁
2024-08-24 06:19本頁面
【正文】 fore, references to IFRS 3 and IAS 27 are to IFRS 3 and IAS 27 as revised in 2008.In these 2010 model financial statements, we have illustrated the impact of the adoption of a number of new and revised Standards and Interpretations (see note 2 to the financial statements for details).For the purposes of presenting the statements of prehensive ine and cash flows, the alternatives allowed under IFRSs for those statements have been illustrated. Preparers should select the alternatives most appropriate to their circumstances and apply the chosen presentation method consistently.Note that in these model financial statements, we have frequently included line items for which a nil amount is shown, so as to illustrate items that, although not applicable to International GAAP Holdings Limited, are monly encountered in practice. This does not mean that we have illustrated all possible disclosures. Nor should it be taken to mean that, in practice, entities are required to display line items for such ‘nil39。s report1399Index to the notes to the consolidated financial statementsPage1General information142Application of new and revised International Financial Reporting Standards143Significant accounting policies 224Critical accounting judgements and key sources of estimation uncertainty435Revenue456Segment information467Investment ine518Other gains and losses529Finance costs5310Ine taxes relating to continuing operations 5411Discontinued operations5912Assets classified as held for sale6113Profit for the year from continuing operations6214Earnings per share6415Property, plant and equipment6716Investment property 7017Goodwill 7118Other intangible assets7419Subsidiaries7620Investments in associates7721Joint ventures7922Other financial assets8023Other assets8224Inventories 8225Trade and other receivables 8326Finance lease receivables8527Amounts due from (to) customers under construction contracts8628Issued capital8729Reserves9030Retained earnings and dividends on equity instruments9431Noncontrolling interests9532Borrowings9633Convertible notes9834Other financial liabilities 9935Provisions10036Other liabilities10137Trade and other payables 10138Obligations under finance leases10239Retirement benefit plans 10340Financial instruments 10641Deferred revenue12242Sharebased payments 12343Related party transactions 12644Business binations12845Disposal of subsidiary13246Cash and cash equivalents13447Noncash transactions13448Operating lease arrangements13549Commitments for expenditure13750Contingent liabilities and contingent assets13751Events after the reporting period13852Approval of financial statements138IFRS model financial statements 2010SourceInternational GAAP Holdings LimitedIAS (b), 51(b),(c)Consolidated statement of prehensive ine for the year ended 31 December 2010 [Alt 1]IAS NotesYear ended 31/12/10Year ended 31/12/09IAS (d),(e)CU39。000Continuing operationsIAS (a)Revenue5140,918151,840IAS Cost of sales(87,897)(91,840)IAS Gross profit53,02160,000IAS Investment ine73,6082,351IAS Other gains and losses86471,005IAS Distribution expenses(5,087)(4,600)IAS Marketing expenses(3,305)(2,254)IAS Administration expenses(13,129)(17,325)Other expenses (2,801)(2,612)IAS (b)Finance costs9(4,418)(6,023)IAS (c)Share of profits of associates201,1861,589IAS Gain recognised on disposal of interest in former associate20581IAS Other [describe] IAS Profit before tax 30,30332,131IAS (d)Ine tax expense10(11,564)(11,799)IAS Profit for the year from continuing operations1318,73920,332Discontinued operationsIAS (e)Profit for the year from discontinued operations118,3109,995IAS (f)PROFIT FOR THE YEAR27,04930,327Other prehensive ine, net of ine taxIAS (g)Exchange differences on translating foreign operations(39)85IAS (g)Net gain on availableforsale financial assets6657IAS (g)Net gain on hedging instruments entered into for cash flow hedges3920IAS (g)Gain on revaluation of properties1,150IAS (h)Share of other prehensive ine of associatesIAS Other prehensive ine for the year, net of tax661,312IAS (i)TOTAL COMPREHENSIVE INCOME FOR THE YEAR27,11531,639Profit attributable to: IAS (a) Owners of the Company23,04927,564IAS (a) Noncontrolling interests4,0002,76327,04930,327Total prehensive ine attributable to:IAS (b) Owners of the Company23,11528,876IAS (b) Noncontrolling interests4,0002,76327,11531,639IFRS model financial statements 2010SourceInternational GAAP Holdings LimitedConsolidated statement of prehensive ine for the year ended 31 December 2010 continuedNoteYear ended 31/12/10Year ended 31/12/09Earnings per share14From continuing and discontinued operationsIAS Basic (cents per share) IAS Diluted (cents per share) From continuing operations
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