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Vol 23 No 5 May/June 2018

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Cover of Drafting Commercial Agreements

Drafting Commercial Agreements

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This book is now Out of Print.
A new edition has been published, the details can be seen here:
Illustrative IFRS Consolidated Financial Statements for 2014 Year Ends isbn 9781780438085

Illustrative IFRS Consolidated Financial Statements for 2013 Year Ends

ISBN13: 9781780432588
New Edition ISBN: 9781780438085
Previous Edition ISBN: 9781780431048
Published: November 2013
Publisher: Bloomsbury Professional
Country of Publication: UK
Format: Paperback, A4
Price: Out of print

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 2013.

1. General information
2. Summary of significant accounting policies
3. Financial risk management
4. Critical accounting estimates and judgements
5. Segment information
6. Exceptional items
7. Other income
8. Other (losses)/gains - net
9. Expenses by nature
10. Employee benefit expense
11. Finance income and costs
12. Investments in associates
13. Income tax expense
14. Earnings per share
15. Net foreign exchange gains/(losses)
16. Property, plant and equipment
17. Intangible assets
18a Financial instruments by category
18b Credit quality of financial assets
19. Available-for-sale financial assets
20. Derivative financial instruments
21. Trade and other receivables
22. Inventories
23. Financial assets at fair value through profit or loss
24. Cash and cash equivalents
25. Non-current assets held for sale and discontinued operations
26. Share capital and premium
27. Share-based payments
28. Retained earnings
29. Other reserves
30. Trade and other payables
31. Borrowings
32. Deferred income tax
33. Post-employment benefits
34. Dividends per share
35. Provisions for other liabilities and charges
36. Cash generated from operations
37. Contingencies
38. Commitments
39. Business combinations
40. Transactions with non-controlling interests
41Related parties
42. Events after the reporting period.