09/09/20 PBE Standards Disclosure Checklist 2020 EY: Illustrative Consolidated Financial Statements (December 2020) PwC: Illustrative IFRS consolidated financial statements December 2020 PwC | Illustrative annual report and financial statements Abbreviations FRS 102:34.27 = Financial Reporting Standard 102 (March 2018), ‘The Financial Reporting Standard applicable in the United Kingdom and the Republic of Ireland’, paragraph number Here’s a list of a few of these illustrative financial statements and COVID-19 related guidance from some of the best sources on the internet: IFRS Illustrative Financial Statements. Illustrative NZ IFRS consolidated financial statements for December 2020 year ends, including Reduced Disclosure Regime concessions. 1 of 3 Save and exit Continue Cancel General information 43 2. Standards covered. PwC 3 Notes to the financial statements 68 Significant changes in the current reporting period 70 ... December 2020 Financial statements 46 Statement of profit or loss 50 ... PwC 4 Introduction This publication presents an illustrative annual financial report for a fictitious listed company, VALUE ACCOUNTS Holdings Limited. impact which companies need to focus on while preparing their financial statements for the year ended 31 March 2020. This publication presents illustrative interim financial statements for a fictitious listed company, VALUE IFRS Plc, for the six months to 30 June 2020. This guide is based on standards, amendments and interpretations (broadly For the year ended 31 December 2019. Annual financial reporting 2020 Pages Directors' report 12 Auditor’s independence declaration 14 Financial statements 21 Statement of comprehensive income 24 Balance sheet 31 Statement of changes in equity 35 Statement of cash flows 38 Notes to the financial statements 41 1. Illustrative HKFRS consolidated financial statements. We also discuss the interaction between Ind AS 23 and Ind AS 115 in light of the IFRS Interpretation Committee’s agenda decision on capitalisation of borrowing costs in relation to the construction of a residential multi-unit real This publication presents illustrative interim financial statements for a fictitious listed company, VALUE IFRS Plc, for the six months to 30 June 2020. The financial statements comply with IFRS as issued at 31 January 2020 and that apply to annual reporting periods commencing on or after 1 January 2020, including IAS 34, 'Interim Financial Reporting'. These illustrative financial statements will assist you in preparing financial statements by illustrating , see our Guide to annual financial statements – Illustrative disclosures (September 2019) and Guide to annual financial statements – Illustrative disclosures for banks (December 2019). PwC – UK GAAP (FRS 102) illustrative ﬁnancial statements for 2019 year ends 1 Preface This publication provides illustrative financial statements for the year ended 31 December 2019. Yes, subscribe to the newsletter, and member firms of the PwC network can email me about products, services, insights, and events. Illustrative interim financial statements for a fictitious listed company, VALUE IFRS Plc, for the six months to 30 June 2020. Illustrative IFRS ﬁnancial statements 2019 – Investment funds This publication provides an illustrative set of ﬁnancial statements, prepared in accordance with International Financial Reporting Standards (IFRS), for a ﬁctional open-ended investment fund (‘ABC Fund’ or the ‘Fund’). This publication provides an illustrative set of consolidated financial statements, for a fictitious listed company, VALUE HKFRS Limited.