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Illustrative IFRS consolidated financial statements for 2018 year ends (global)

Price: £37.00
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This publication presents the sample annual financial reports of a fictional listed company, VALUE IFRS Plc. It illustrates the financial reporting requirements that would apply under IFRS as issued at 31 May 2018. Supporting commentary is also provided.

This latest edition includes:

• Illustrative disclosures to reflect the adoption of IFRS 9, ‘Financial instruments’ and IFRS 15, ‘Revenue from contracts with customers’, and to explain the impact of the changes in accounting policy.
• New illustrative disclosures required under amendments made to IFRS 2, 'Share-based payment' in relation to share-based payment plans with withholding tax obligations.
• Appendices including new leasing disclosures, applicable when an entity has adopted IFRS 16, 'Leases' as a lessee and illustrative disclosures for IFRS 6, 'Exploration for and evaluation of mineral resources' and IAS 41, 'Agriculture'.
• A summary of new standards and amendments effective for the first time for years ending 31 December 2018, and of forthcoming requirements.