This publication provides an illustrative set of consolidated financial statements, prepared in accordance with International Financial Reporting Standards (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 2011. In addition to the appendices on IFRS 9 and first-time adoption, the latest edition includes appendices on: Agricultural assets; IFRSs 10 and 11; IFRS 13 and; Current and forthcoming requirements.Pwc. (All amounts in C thousands unless otherwise stated) 18c Classification of financial assets at the date of initial ... at fair value through profit or loss 347 347 a Interest rate swaps (note 11) Derivatives used for hedging Derivatives used foranbsp;...
|Title||:||Illustrative IFRS Corporate Consolidated Financial Statements for 2011 Year Ends|
|Publisher||:||A&C Black - 2011|