[PDF] Top 20 Illustrative IFRS consolidated financial statements 2015

... for financial assets: amortised cost, fair value through OCI and fair value through ...For financial liabilities there were no changes to classification and measurement except for the recognition of changes ... See full document

... Company’s consolidated interim financial statements for the three months ended June 30, 2011 and related notes ...International Financial Reporting Standards ...condensed consolidated ... See full document

... interim consolidated financial statements of the Company and its subsidiaries have been prepared in accordance with International Accounting Standards (“IAS”) 34, Interim Financial Reporting, ... See full document

... the consolidated statement of financial position and consolidated income statement and consolidated statement of comprehensive income as well as narrative descriptions in line with the ... See full document

... The next cluster in order of expenditure is the Justice and Protection Services Cluster, with substantial part of their spending being on compensation of employees. The expenditure focus has been within the department of ... See full document

... accompanying consolidated financial statements have been prepared in accordance with International Financial Reporting Standards (“IFRS”) as adopted by the European Union, issued by the ... See full document

... On May 8, 2014 the Company received approval from the TSX Venture exchange to extend the expiry of 3,508,171 warrants with an exercise price of $2.50 issued in connection with a private placement which was completed on ... See full document

... This highly simplified example illustrates the differences between IFRS 3 requirements on measuring goodwill and NCI, and the two approaches permitted by IFRS 3R. Assume that an acquirer pays CU800 for 80% ... See full document

... condensed financial statements are the same as those applied by the Company in its financial statements for the year ended 31 December ...interim financial statements have been ... See full document

... IFRS 15 supersedes all existing revenue requirements in IFRS (IAS 11 Construction Contracts, IAS 18 Revenue and related ...services. IFRS 15 establishes a five step model that will apply to revenue ... See full document

... ventures. IFRS 11 replaces the existing IAS 31 Interests in Joint Ventures and SIC 13 Jointly- controlled Entities – Non-monetary Contributions by ...of IFRS 11. It only covers joint operations and joint ... See full document

... annual financial statements, consolidated financial statements and related reports of certain types of firms, amending Directive 2006/43/EC of the European Parliament and of the Council ... See full document

... the IFRS adoption process fairly recently completed, Canadian entities may be surprised by the number of significant new IFRSs that are effective in ...are IFRS 10 Consolidated Financial ... See full document

... under IFRS as adopted by the EU for their consolidated financial statements unless the European Commission has deemed their accounting standards to be equivalent to IFRS Standards, in ... See full document

... April 2015, the FASB issued ASU No. 2015-03, Simplifying the Presentation of Debt Issuance Costs, which relates to how an entity accounts for the recognition of debt issuance costs as a deferred ...15, ... See full document

... condensed consolidated financial statements set out on pages 4 to 37 which comprise the interim condensed consolidated statement of financial position of Kai Yuan Holdings Limited (the ... See full document

... interim consolidated financial statements published at September 30, 2010 were prepared in accordance with IAS 34 as adopted by the European ...comprise IFRS (International Financial ... See full document

... sell financial instruments on a future date at a specified price established over the ...the financial instruments on a future date and the price quoted on the year end date for selling or buying the same ... See full document

... quarterly consolidated financial statements have been prepared in accordance with IFRS 34 Interim Financial Reporting, pursuant to the provisions set forth in Article 93 of the ... See full document

... 27 Consolidated and Separate Financial Statements and SIC-12 Consolidation – Special Purpose Entities and the inconsistent application of this concept among entities and across ... See full document