Category: Ey illustrative financial statements 2018

Ey illustrative financial statements 2018

Our financial reporting guide, Financial statement presentationdetails the financial statement presentation and disclosure requirements for common balance sheet and income statement accounts. In addition, the guide covers the presentation and disclosures related to:. Our guide has been updated to reflect new and revised guidance from the FASB and our related interpretations.

Accounting for the impacts of the current global crisis, the adoption of CECL, and reference rate reform are all covered in this edition of The quarter close. We take you back to the basics on earnings per share with 5 things you need to know. Heather Horn. All rights reserved. PwC refers to the US member firm or one of its subsidiaries or affiliates, and may sometimes refer to the PwC network.

Each member firm is a separate legal entity. Please see www. This guide was fully updated in October Subscribe to PwC's accounting weekly news. Download the guide Financial statement presentation.

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In addition, the guide covers the presentation and disclosures related to: Earnings per share calculations Changes in estimate, accounting principles, and errors Subsequent events Parent company-only financial statements Limited liability companies and partnerships Commitments, contingencies, and guarantees Our guide has been updated to reflect new and revised guidance from the FASB and our related interpretations.

Downloading the guide onto an iPad. Click on the button below to open document: Financial statement presentation Once the PDF opens, click on the Action button, which appears as a square icon with an upwards pointing arrow. From within the action menu, select the "Copy to iBooks" option. The guide will then be saved to your iBooks app for future access.

Sign up for our weekly news and alerts. Related content The quarter close - First quarter Accounting for the impacts of the current global crisis, the adoption of CECL, and reference rate reform are all covered in this edition of The quarter close. Sign in. Create your account. Follow us. Industries Asset management Automotive Banking and capital markets Communications Energy and mining Entertainment and media Financial services Health industries Industrial products Insurance Private equity Power and utilities Private company services Retail and consumer Technology.

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Privacy Cookies info Legal Site provider.The IFS serve to provide an illustration of the annual financial statements of a company whose principal activities are those of trading. The disclosures contained in these IFS are made based on a hypothetical entity and certain assumptions have been made about the applicability of the disclosures required by FRSs. The IFS are designed to capture a wide set of circumstances and transactions, and in enhancing the relevance of the IFS, all minimum disclosure requirements of FRSs are complied with, generally without considering materiality.

Also, since the IFS are prepared based on a fictitious entity, assessing materiality is not possible in some circumstances.

This set of IFS is a helpful enabler for entities preparing financial statements under FRSs, but its illustrative nature must be appreciated. The names of people and entities included as illustrations are fictitious.

ey illustrative financial statements 2018

Any resemblance to any person or business is purely coincidental. Illustrative Financial Statements Illustrative Financial Statements. Illustrative Financial Statements Illustrative Financial Statements Illustrative Financial Statements Illustrative Financial Statements Illustrative Financial Statements Illustrative Financial Statements Important notices: This publication is intended as an illustrative guide rather than a definitive statement.

While the IFS contain most of the usual disclosures typically found in the financial statements of entities whose activities include trading, the disclosures and help tips in this publication are not meant to be exhaustive.

Reference should be made to the relevant standards and regulations for specific disclosure requirements. Share this Page. Email Us. Cart No products in the cart.This publication contains an illustrative set of consolidated financial statements for Good Group International Limited the parent and its subsidiaries the Group for the year-end 31 December that is prepared in accordance with International Financial Reporting Standards IFRS.

The Group is a fictitious, large publicly listed manufacturing company. The parent is incorporated in a fictitious country within Europe. EY is a global leader in assurance, tax, transaction and advisory services. The insights and quality services we deliver help build trust and confidence in the capital markets and in economies the world over. We develop outstanding leaders who team to deliver on our promises to all of our stakeholders.

In so doing, we play a critical role in building a better working world for our people, for our clients and for our communities. For more information about our organization, please visit ey.

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This material has been prepared for general informational purposes only and is not intended to be relied upon as accounting, tax, or other professional advice. Please refer to your advisors for specific advice. You may withdraw your consent to cookies at any time once you have entered the website through a link in the privacy policy, which you can find at the bottom of each page on the website.

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Link copied. This edition contains illustrative consolidated financial statements with year-end 31 December Show resources Download these consolidated financial statements pdf 3 MB. All Rights Reserved. ED MMYY This material has been prepared for general informational purposes only and is not intended to be relied upon as accounting, tax, or other professional advice. Welcome to EY.KPMG's Financial Reporting Matters is a newsletter that aims to keep you informed on financial reporting developments in Singapore and internationally.

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Related content. Financial Reporting Matters March Issue 2 PDF 1MB This publication summarises significant matters relevant for FY annual reports, in the areas of financial reporting standards, income taxes and legal and regulatory matters. There is a misconception that the impact of the new impairment requirements is not significant to corporates. However, this may not be the case.

This issue highlights a number of challenges that corporates may face when implementing the new impairment rules and considers possible actions for corporates.These financial statements illustrate the presentation and disclosure requirements of IFRSs for the year ended 31 December by an entity that is not a first-time adopter of IFRSs.

They illustrate the impact of the application of IFRSs that are mandatorily effective for the annual period beginning on 1 January An appendix illustrating early adoption of IFRS 16 is available here. These words serve as exceptions.

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Toggle navigation. Related Topics. Publication series. Related news New and revised pronouncements as at 31 March 06 Mar New and revised pronouncements as at 31 December 10 Dec IFRS model financial statements 08 Nov New and revised pronouncements as at 30 September 10 Sep New and revised pronouncements as at 30 June 07 Jun New and revised pronouncements as at 31 March 03 Apr All Related.

IFRS model financial statements 30 Oct IFRS compliance, presentation and disclosure checklist 05 Aug IAS 34 compliance checklist 05 Aug See Legal for more information. DTTL also referred to as "Deloitte Global" and each of its member firms are legally separate and independent entities.

DTTL does not provide services to clients. Please see www. Correction list for hyphenation These words serve as exceptions.This publication illustrates best practice disclosures, updated to comply with the latest requirements of the Singapore Companies Act.

Download Singapore Illustrative Financial Statements While care has been taken in the preparation of this publication, reference to accounting standards and other authoritative material should be made, and specific advice sought, in respect of any particular transaction or specific circumstances. Please contact your regular KPMG contacts.

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ey illustrative financial statements 2018

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Illustrative Annual Report 2018

Ignore and log out. Related content. Major changes since the edition include disclosure examples for: the initial adoption of SFRS Iand new accounting standards for revenue and financial instruments; and the expected financial statements impact on the initial adoption of the new accounting standard for leases. Download Singapore Illustrative Financial Statements While care has been taken in the preparation of this publication, reference to accounting standards and other authoritative material should be made, and specific advice sought, in respect of any particular transaction or specific circumstances.

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ey illustrative financial statements 2018

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Accounting standards regularly change.

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New and revised standards are issued frequently, each seemingly more complex than the last. Regulators and other stakeholders are increasing their scrutiny of financial reports. Our illustrative financial reports assist you to stay on top of these developments and understand how they affect your financial reporting.

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It also includes a comprehensive summary of key changes in financial reporting. The Guide is updated on a regular basis and is designed to be used in conjunction with the model financial reports below. December This edition of the Australian financial reporting guide summarises the key requirements for financial reports prepared for full and half year periods ending on 31 December June edition This edition of the Australian financial reporting guide summarises the key requirements for financial reports prepared for full and half year periods ending on 30 June December edition This edition of the Australian financial reporting guide summarises the key requirements for financial reports prepared for full and half year periods ending on 31 December There are two versions available.

Model proposed simplified Tier 2 disclosures - comprehensive example This comprehensive example illustrates all of the proposed disclosures in EDeither in illustrative or narrative form, in so far as those disclosures relate to for-profit entities. Model proposed simplified Tier 2 disclosures - simple example This example illustrates the disclosures provided for a group of for-profit entities preparing consolidated general purpose financial statements under the proposed in EDwhere the group only has wholly-owned subsidiaries incorporated in Australia, has no foreign operations or amounts recognised in other comprehensive income, and does not have other types of transactions.

December model financial statements These model financial statements in conjunction with the Australian financial reporting guide contain complete illustrative disclosures for companies preparing general purpose financial statements in full compliance with Australian Accounting Standards as at 31 December This version includes both Tier 1 and Tier 2 Reduced Disclosure Requirements reporting, with disclosures which can be omitted from Tier 2 reports being shaded.

December model half-year report This model half-year report in conjunction with the Australian financial reporting guide assists users with the preparation of half-year reports for a listed public company consolidated entity in accordance with provisions of the Corporations ActAustralian Accounting Standard AASB Interim Financial Reportingand other requirements and guidelines current as at the date of issue.

December special purpose model financial statements These model financial statements in conjunction with the Australian financial reporting guide contain complete illustrative disclosures for companies preparing special purpose financial statements in full compliance with Australian Accounting Standards as at 31 December This edition can also be used for half-year reporting at 30 June June model financial report for superannuation funds - AASB These model financial statements contain complete illustrative disclosures to assist users with the preparation of annual financial reports for superannuation entities in full compliance with Australian Accounting Standards as at 30 June December model financial statements These model financial statements contain complete illustrative disclosures for companies preparing general purpose financial statements in full compliance with Australian Accounting Standards as at 31 December This edition is also used as the basis for general purpose financial statements at 30 June in conjunction with the Australian financial reporting guide above.

December special purpose model financial statements These model financial statements contain complete illustrative disclosures for companies preparing special purpose financial statements in full compliance with Australian Accounting Standards as at 31 December She is a partner in the accounting technical consultation group which provides accounting technical support to a range of clients in both th Clive serves audit clients and leads the Accounting Technical team in Melbourne.

Deloitte's Accounting Technical provides timely, expert assistance that's practical, technically up to date and commercially astute. Imagine an audit where you get the core delivered expertly and efficiently - plus a view of the big risks to realising your vision. Please enable JavaScript to view the site. My Deloitte. Undo My Deloitte. Illustrative financial reports Best practice guides to financial reporting.

Save for later. Financial statements: December December model financial statements These model financial statements in conjunction with the Australian financial reporting guide contain complete illustrative disclosures for companies preparing general purpose financial statements in full compliance with Australian Accounting Standards as at 31 December Financial Statements: June 30 June Model Managed Investment Scheme Annual Report These model financial statements contain complete illustrative disclosures to assist users with the preparation of annual financial reports for managed investment schemes in full compliance with Australian Accounting Standards as at 30 June Financial statements: June 30 June Model Managed Investment Scheme Annual Report These model financial statements contain complete illustrative disclosures to assist users with the preparation of annual financial reports for managed investment schemes in full compliance with Australian Accounting Standards as at 30 June Financial statements: December December model financial statements These model financial statements contain complete illustrative disclosures for companies preparing general purpose financial statements in full compliance with Australian Accounting Standards as at 31 December Contact us.

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