Reissue the financial statements of a listed company, NZ IFRS RDR Limited services! Statement of directors’ responsibilities 37 . This publication presents illustrative consolidated financial statements for a fictitious listed company, VALUE IFRS Plc. PwC VALUE IFRS Plc 6 30 June 2020 IAS34(8)(b) Condensed c onsolidated statement of comprehensive income 1-10 Half-year IAS34(20)(b) Notes 2020 CU’000 2019 CU’000 12,427 Profit for the half-year 16,516 Other comprehensive income IAS1(82A) Items that may be reclassified to profit or loss Changes in the fair value of debt instruments at fair value Illustrative IFRS consolidated financial statements 31 December 2020 . The accounts comply with IFRS as issued at 31 May 2020 and that apply to financial years commencing on or after 1 January 2020. Illustrative Financial Statements 2020 iii This section covers: an overview of new and revised SFRS(I)s that are mandatorily effective for the year ending December 31, 2020; and an overview of new and revised SFRS(I)s that are not yet mandatorily effective but allow early application for the year ending December 31, 2020… Summary of significant accounting policies 28 2. The explanatory comments are not intended to be an exhaustive commentary. These illustrative financial statements are “general purpose” financial statements and do not attempt to show all possible accounting and disclosure requirements, nor do they include particular This publication presents an illustrative annual financial report for a fictitious listed company, VALUE ACCOUNTS Holdings Limited. PwC Australia PwC Australia July 2020 July 2020 . The accounts comply with IFRS as issued at 31 May 2020 and that apply to financial years commencing on or after 1 January 2020. This first edition of Good Group (Australian SDS) Pty Ltd provides illustrative financial statements prepared in accordance with AASB 1060 General Purpose Financial Statements – Simplified Disclosures for For-Profit and Not-for-Profit Tier 2 Entities issued in March 2020. This publication presents illustrative consolidated financial statements for a fictional listed company, VALUE HKFRS Limited. The report complies with the Australian Corporations Act 2001 and authoritative pronouncements on issue at 30 September 2019 … To the left of each item disclosed, a reference to the relevant standard is 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. Remuneration report 16 . VALUE HKFRS Limited 2020 is for illustrative purposes only and should be used in conjunction with the relevant financial reporting standards and any other reporting pronouncements and legislation applicable in specific jurisdictions. Photo by Pixabay on Pexels.com. 2.3 Keeping the books and preparation of the financial statements 35 2.4 Filing of the annual report 36 2.5 Formats of financial statements 38 2.6 Notes to the financial statements 43 3. This publication presents PwC's illustrative consolidated financial statements for a fictitious listed company, containing illustrative disclosures for as many common scenarios as possible. 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 Accounts comply with IFRS as issued at 31 May 2020 and that apply to years. 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