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Illustrative IFRS consolidated financial statements for 2017 year ends (global)

Price: £34.00
This publication presents illustrative consolidated financial statements for a fictitious listed company, VALUE IFRS Plc. The financial statements comply with IFRS as issued at 31 May 2017 and that apply to financial years commencing on or after 1 January 2017. Supporting commentary is also provided, along with appendices providing illustrative financial statements relating to:

  • Operating and financial review (management commentary)
  • Alternative presentation of primary statements
  • Biological assets
  • Construction contracts
  • Oil and gas exploration assets
  • New standards and amendments
  • IFRS 9, 'Financial instruments'
  • IFRS 15, 'Revenue from contracts with customers'
  • IFRS 16, 'Leases'