IFRS Model Financial Statements for 国际财务报告模板.doc
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1、International GAAP Holdings LimitedFinancial statements for the year ended 31 December 2009The model financial statements of International GAAP Holdings Limited are intended to illustrate the presentation and disclosure requirements of International Financial Reporting Standards (IFRSs). They also c
2、ontain additional disclosures that are considered to be best practice, particularly where such disclosures are included in illustrative examples provided with a specific Standard. International GAAP Holdings Limited is assumed to have presented financial statements in accordance with IFRSs for a num
3、ber of years. Therefore, it is not a first-time adopter of IFRSs. Readers should refer to IFRS 1 First-time Adoption of International Financial Reporting Standards for specific requirements regarding an entitys first IFRS financial statements, and to the IFRS 1 section of Deloittes Presentation and
4、Disclosure Checklist for details of the particular disclosure requirements applicable for first-time adopters.The model financial statements have been presented without regard to local laws or regulations. Preparers of financial statements will need to ensure that the options selected under IFRSs do
5、 not conflict with such sources of regulation (e.g. the revaluation of assets is not permitted in certain regimes - but these financial statements illustrate the presentation and disclosures required when an entity adopts the revaluation model under IAS 16 Property, Plant and Equipment). In addition
6、, local laws or securities regulations may specify disclosures in addition to those required by IFRSs (e.g. in relation to directors remuneration). Preparers of financial statements will consequently need to adapt the model financial statements to comply with such additional local requirements.The m
7、odel financial statements do not include separate financial statements for the parent, which may be required by local laws or regulations, or may be prepared voluntarily. Where an entity presents separate financial statements that comply with IFRSs, the requirements of IAS 27 Consolidated and Separa
8、te Financial Statements will apply. Separate statements of comprehensive income, financial position, changes in equity and cash flows for the parent will generally be required, together with supporting notes.Suggested disclosures are cross-referenced to the underlying requirements in the texts of th
9、e relevant Standards and Interpretations. References are generally to the most recent version of the relevant Standard or Interpretation (unless specified otherwise) where the Standard or Interpretation has been adopted by International GAAP Holdings Limited. Therefore, references to IFRS 3, IAS 1 a
10、nd IAS 27 are to IFRS 3 (as revised in 2008), IAS 1 (as revised in 2007) and IAS 27 (as revised in 2008) respectively.In these 2009 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 sta
11、tements for details).IAS 1 (as revised in 2007) introduced a number of terminology changes, including revised titles for the financial statements (e.g. statement of financial position instead of balance sheet). The revised terminology has been adopted throughout these model financial statements. Pre
12、parers should be aware, however, that the new titles for the financial statements are not mandatory.For the purposes of presenting the statements of comprehensive income and cash flows, the alternatives allowed under IFRSs for those statements have been illustrated. Preparers should select the alter
13、natives most appropriate to their circumstances.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 commonly encountered in practice.
14、 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 nil amounts.IFRS model financial statements 2009ContentsPageConsolidated statement of comprehensive income Alt 1 Single statem
15、ent presentation, with expenses analysed by function4Alt 2 Presentation as two statements, with expenses analysed by nature6Consolidated statement of financial position8Consolidated statement of changes in equity10Consolidated statement of cash flowsAlt 1 Direct method of reporting cash flows from o
16、perating activities11Alt 2 Indirect method of reporting cash flows from operating activities12Notes to the consolidated financial statements14Auditors report1359Index to the notes to the consolidated financial statementsPage1General information142Adoption of new and revised International Financial R
17、eporting Standards143Significant accounting policies 224Critical accounting judgements and key sources of estimation uncertainty425Revenue446Segment information457Investment revenue508Other gains and losses519Finance costs5210Income taxes 5311Discontinued operations5812Assets classified as held for
18、sale5913Profit for the year from continuing operations6014Earnings per share6115Property, plant and equipment6416Investment property 6717Goodwill 6818Other intangible assets7119Subsidiaries7320Investments in associates7421Joint ventures7622Other financial assets7723Other assets7924Inventories 7925Tr
19、ade and other receivables 8026Finance lease receivables8227Construction contracts8328Issued capital8429Reserves8730Retained earnings and dividends9131Non-controlling interests9132Borrowings9233Convertible notes9334Other financial liabilities 9435Provisions9536Other liabilities9637Trade and other pay
20、ables 9638Obligations under finance leases9739Retirement benefit plans 9840Financial instruments 10141Deferred revenue12042Share-based payments 12143Related party transactions 12444Business combinations12645Disposal of subsidiary13046Cash and cash equivalents13147Non-cash transactions13148Operating
21、lease arrangements13249Commitments for expenditure13350Contingent liabilities and contingent assets13351Events after the reporting period13452Approval of financial statements134IFRS model financial statements 2009SourceInternational GAAP Holdings LimitedIAS 1.10(b), 51(b),(c)Consolidated statement o
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