Illustrative IFRS consolidated financial statements - › hu › en › services...

Click here to load reader

  • date post

    24-Jun-2020
  • Category

    Documents

  • view

    0
  • download

    0

Embed Size (px)

Transcript of Illustrative IFRS consolidated financial statements - › hu › en › services...

  • Illustrative IFRS consolidated financial statements for 2014 year ends

    Stay informed. Visit inform.pwc.com

  • PwC’s IFRS, corporate reporting and governance publications and tools 2013/2014

    Hard copies can be ordered from www.ifrspublicationsonline.com (unless indicated otherwise) or via your local PwC office. See the full range of our services at pwc.com/ifrs

    IFRS technical publications

    Financial instruments under IFRS – A guide through the maze High-level summary of IAS 32, IAS 39 and IFRS 7, updated in June 2009. For existing IFRS preparers and first-time adopters.

    IAS 39 – Achieving hedge accounting in practice Covers in detail the practical issues in achieving hedge accounting under IAS 39. It provides answers to frequently asked questions and step-by-step illustrations of how to apply common hedging strategies.

    IAS 39 – Derecognition of financial assets in practice Explains the requirements of IAS 39, providing answers to frequently asked questions and detailed illustrations of how to apply the requirements to traditional and innovative structures.

    IFRS 3: Impact on earnings – the crucial Q&A for decision-makers Guide aimed at finance directors, financial controllers and deal-makers, providing background to the standard, impact on the financial statements and controls, and summary differences with US GAAP.

    IFRS disclosure checklist 2013 Outlines the disclosures required for 31 December 2013 year ends. Update due October 2014.

    pwc.com/ifrs IFR S d

    isclosu re ch

    ecklist 2013

    IFRS disclosure checklist 2013

    inform.pwc.com

    FSC ECF Barcode

    131017-105412-KR-OS_V2.indd 1-3 21-10-2013 19:33:41

    A practical guide to new IFRSs for 2014 High-level outline of the key requirements of new IFRS standards and interpretations effective in 2014.

    A practical guide to new IFRSs for 2014

    February 2014

    pwc.com/ifrs

    Manual of accounting – IFRS 2015 Global guide to IFRS providing comprehensive practical guidance on how to prepare financial statements in accordance with IFRS. Includes hundreds of worked examples and guidance on financial instruments. Due for publication December 2014. The Manual is a three-volume set comprising:

    • Manual of accounting – IFRS 2015 – Vol 1 & 2 • Illustrative IFRS consolidated financial

    statements for 2014 year ends.

    Essential guide to international accounting – IFRS summaries Key information on the major accounting topic areas. Each summary includes an explanation of current requirements along with a resources table showing external source material as well as PwC guidance and publications that relate to the topic. Also available as an ebook from Amazon and iTunes.

    Keeping up to date Stay informed about key IFRS developments via free email alerts. To subscribe, email corporate reporting@uk.pwc.com

    IFRS updates Twice-monthly email summarising new items added to pwc. com/ifrs, including breaking news from the IASB on new standards, exposure drafts and interpretations; PwC IFRS publications and quarterly updates; IFRS blog posts; PwC webcasts; and more. You can also subscribe to the RSS feed at pwc.com/ifrs.

    IFRS news Monthly newsletter focusing on the business implications of the IASB’s proposals and new standards.

    Only available in electronic format. To download visit the ‘Publications library’ at pwc.com/ifrs (unless indicated otherwise).

    ‘In depth’ (previously ‘Practical guides to IFRS’) Series of publications providing analysis and practical examples of implementing key elements of IFRS.

    Preparing your first IFRS financial statements: Adopting IFRS Outlines how companies should address the process of selecting their new IFRS accounting policies and applying the guidance in IFRS 1. Provides specific considerations for US market.

    Manual of accounting – Interim financial reporting 2014 Guidance on preparing interim financial reports under IAS 34, including illustrative financial statements and disclosure checklist.

    Manual of accounting Interim fi nancial reporting 2014

    Stay informed. Visit inform.pwc.com

    M a

    n u

    a l o

    f a cco

    u n

    tin g Interim

    financial reporting 2014

    Manual of accounting Interim fi nancial reporting 2014 This ‘Manual of accounting’ contains PwC’s comprehensive guidance on preparing interim fi nancial reports under IAS 34, ‘Interim fi nancial reporting’. It includes a detailed commentary on the requirements of IAS 34 together with an illustrative set of condensed interim fi nancial statements, including additional guidance in ‘commentary’ boxes on how to present this information. Also included in the book is a checklist of the minimum disclosures required by IAS 34.

    Also available:

    Manual of accounting – IFRS 2014 Global guide to IFRS providing comprehensive practical guidance on how to prepare fi nancial statements in accordance with IFRS. Includes hundreds of worked examples, extracts from company accounts and guidance on fi nancial instruments. The Manual is a three-volume set comprising:

    • Manual of accounting – IFRS 2014 – vol 1 & 2

    • Illustrative IFRS consolidated fi nancial statements for 2013 year ends

    inform.pwc.com – Accounting and auditing research at your fi ngertips

    Paper from responsible sources

    FSC® C020438

    MIX

    ®

    For details of other IFRS publications, please see the inside covers.

    9 781780 436715

    ISBN 978-1-78043-671-5

    Illustrative consolidated financial statements • Investment property, 2013 • Investment funds, 2013 • Private equity, 2013 Realistic sets of financial statements – for existing IFRS preparers in the above sectors – illustrating the required disclosure and presentation.

    Impairment guidance Guidance includes: • Questions and answers on impairment of

    nonfinancial assets in the current crisis. • Top 10 tips for impairment testing.

    Illustrative IFRS consolidated financial statements for 2014 year ends Illustrative set of consolidated financial statements for an existing preparer of IFRS. Includes appendices with illustrative disclosures of standards available for early adoption. Included with ‘Manual of accounting – IFRS 2015’; also available separately.

    Illustrative IFRS consolidated financial statements for 2014 year ends

    Illu stra

    tive IFR S co

    n so

    lid a

    ted fin

    a n

    cia l sta

    tem en

    ts for 2014 year ends

    pwc.com/ifrs

    Illustrative IFRS consolidated financial statements for 2014 year ends

    This publication provides an illustrative set of consolidated financial statements, prepared in accordance with IFRS, for a fictional manufacturing, wholesale and retail group (IFRS GAAP plc). IFRS GAAP plc is an existing preparer of IFRS consolidated financial statements.

    This publication is based on the requirements of IFRS standards and interpretations for financial years beginning on or after 1 January 2013. Areas in which presentation has changed significantly since 2012 are highlighted. Significant changes include the application of IFRSs 10, 11, 12 and 13 together with IAS 19 and the IAS 1 presentation changes to Other Comprehensive Income. It also includes appendices providing illustrative financial statements relating to:

    • Alternative presentation of cash flows and statement of comprehensive income • Biological assets • Oil and gas exploration assets • Current and forthcoming requirements

    Also available:

    Manual of accounting – IFRS 2015

    Global guide to IFRS providing comprehensive practical guidance on how to prepare financial statements in accordance with IFRS. Includes hundreds of worked illustrative examples and real-life extracts from company accounts. The Manual is a three-volume set comprising:

    • IFRS 2015 – volume 1 & 2

    • Illustrative IFRS consolidated financial statements for 2014 year ends

    For details of other IFRS publications, please see the inside covers.

    Stay informed. Visit inform.pwc.com

    IFRS pocket guide 2014 Summary of the IFRS recognition and measurement requirements. Including currencies, assets, liabilities, equity, income, expenses, business combinations and interim financial statements.

    pwc.com/ifrs

    FSC ECF Barcode

    IFRS pocket guide 2014

    inform.pwc.com

    140822-101449-CB-OS_v8.indd 1-3 19-09-2014 22:23:05

    IFRS and US GAAP: similarities and differences Comparison of the similarities and differences between the reporting methods and the subsequent impact on entities. Updated in October 2014. To download visit pwc.com/usifrs or order hard copies from kerstine.stephenson@us.pwc.com

  • Illustrative IFRS consolidated financial statements for 2014 year ends

    Global Accounting Consulting Services PricewaterhouseCoopers LLP

    Published by

  • Bloomsbury Professional, an imprint of Bloomsbury Publishing Plc, Maxwelton House, 41–43 Boltro Road, Haywards Heath, West Sussex, RH16 1BJ

    This book has been prepared for general guidance on matters of interest only, and does not constitute professional advice. You should not act upon the information contained in this book without obtaining specific professional advice. Accordingly, to the extent permitted by law, PricewaterhouseCoopers LLP (and its members, employees and agents) and publi