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    Opening Balance Sheet As At: Total Assets

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    viji88mba
    This document presents a balance sheet and income statement for two years (20XX and previous year) according to IFRS format and standards. The balance sheet lists assets, liabilities, and shareholders' equity. It includes categories such as non-current assets, current assets, total assets, shareholders' equity, non-current liabilities, current liabilities, total liabilities, and total shareholders' equity and liabilities. However, all values are shown as "-" or blank, as this appears to be a template or example format rather than an actual financial statement with numbers. The income statement similarly shows standard line items for revenues, expenses, profit, and earnings per share, again with blank values.

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    © All Rights Reserved
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    Opening Balance Sheet As At: Total Assets

    Uploaded by

    viji88mba
    97 views8 pages
    This document presents a balance sheet and income statement for two years (20XX and previous year) according to IFRS format and standards. The balance sheet lists assets, liabilities, and shareholders' equity. It includes categories such as non-current assets, current assets, total assets, shareholders' equity, non-current liabilities, current liabilities, total liabilities, and total shareholders' equity and liabilities. However, all values are shown as "-" or blank, as this appears to be a template or example format rather than an actual financial statement with numbers. The income statement similarly shows standard line items for revenues, expenses, profit, and earnings per share, again with blank values.

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    6_ifrs_financial_stat

    Original Title

    6_ifrs_financial_stat

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    This document presents a balance sheet and income statement for two years (20XX and previous year) according to IFRS format and standards. The balance sheet lists assets, liabilities, and shareholders' equity. It includes categories such as non-current assets, current assets, total assets, shareholders' equity, non-current liabilities, current liabilities, total liabilities, and total shareholders' equity and liabilities. However, all values are shown as "-" or blank, as this appears to be a template or example format rather than an actual financial statement with numbers. The income statement similarly shows standard line items for revenues, expenses, profit, and earnings per share, again with blank values.

    Copyright:

    © All Rights Reserved
    Download as XLS, PDF, TXT or read online from Scribd
    Download as xls, pdf, or txt
    97 views8 pages

    Opening Balance Sheet As At: Total Assets

    Uploaded by

    viji88mba
    This document presents a balance sheet and income statement for two years (20XX and previous year) according to IFRS format and standards. The balance sheet lists assets, liabilities, and shareholders' equity. It includes categories such as non-current assets, current assets, total assets, shareholders' equity, non-current liabilities, current liabilities, total liabilities, and total shareholders' equity and liabilities. However, all values are shown as "-" or blank, as this appears to be a template or example format rather than an actual financial statement with numbers. The income statement similarly shows standard line items for revenues, expenses, profit, and earnings per share, again with blank values.

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    © All Rights Reserved
    Download as XLS, PDF, TXT or read online from Scribd
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    You are on page 1of 8

    Opening

    BALANCE SHEET AS AT

    Previous
    Standard
    Particulars Notes
    According to IFRS
    Total changes
    format
    NON CURRENT ASSETS
    Property, plant and equipment and Investment
    Property
    Goodwill
    Advances for Capital Assets
    Intangible assets
    Investments
    Investments in associates
    Available for sale investments
    Receivables and other non-current Assets
    Deferred tax assets
    TOTAL NON CURRENT ASSETS -

    CURRENT ASSETS
    Inventories
    Trade receivables
    Other current assets
    Income tax assets
    Investments and financial receivables
    Cash and cash equivalents
    TOTAL CURRENT ASSETS -

    TOTAL ASSETS -

    SHAREHOLDERS' EQUITY
    Share capital
    Reserves
    Retained earnings
    TOTAL SHAREHOLDERS’ EQUITY -

    NON CURRENT LIABILITIES

    Interest-bearing loans and short term borrowings


    Employee benefits liabilities
    Provisions
    Deferred tax liabilities
    TOTAL NON CURRENT LIABILITIES -

    CURRENT LIABILITIES
    Banks overdrafts and short-term borrowings
    Interest-bearing loans and short term borrowings
    Trade payables
    Provisions
    Income tax liabilities
    Other liabilities
    TOTAL CURRENT LIABILITIES -

    TOTAL LIABILITIES -

    TOTAL SHAREHOLDERS’ EQUITY AND


    -
    LIABILITIES
    Values according to IFRS

    -
    -

    -
    BALANCE SHEET AS AT
    Year ended
    Particulars Notes
    20XX 20XX
    NON CURRENT ASSETS
    Property, plant and equipment and Investment
    Property
    Goodwill
    Advances for Capital Assets
    Intangible assets
    Investments
    Investments in associates
    Available for sale investments
    Receivables and other non-current Assets
    Deferred tax assets
    TOTAL NON CURRENT ASSETS - -

    CURRENT ASSETS
    Inventories
    Trade receivables
    Other current assets
    Income tax assets
    Investments and financial receivables
    Cash and cash equivalents
    TOTAL CURRENT ASSETS - -

    TOTAL ASSETS - -

    SHAREHOLDERS' EQUITY
    Share capital
    Reserves
    Retained earnings
    TOTAL SHAREHOLDERS’ EQUITY - -

    NON CURRENT LIABILITIES

    Interest-bearing loans and short term borrowings


    Employee benefits liabilities
    Provisions
    Deferred tax liabilities
    TOTAL NON CURRENT LIABILITIES - -

    CURRENT LIABILITIES
    Banks overdrafts and short-term borrowings

    Interest-bearing loans and short term borrowings


    Trade payables
    Provisions
    Income tax liabilities
    Other liabilities
    TOTAL CURRENT LIABILITIES - -

    TOTAL LIABILITIES - -

    TOTAL SHAREHOLDERS’ EQUITY AND


    - -
    LIABILITIES
    IFRS- Income Statement for the year ended ….

    Year ended
    Note 20XX
    Continuing operations
    Revenue
    Cost of sales
    Gross profit

    Distribution expenses
    Marketing expenses
    Occupancy expenses
    Administration expenses
    Finance costs
    Other expenses
    Other income
    Other (losses)/gains – net
    Operating profit1

    Finance income
    Finance costs
    Finance costs – net
    Share of (loss)/profit of associates
    Profit before income tax

    Income tax expense


    Profit for the year

    Earnings per share


    Basic earnings per share
    Diluted earnings per share
    Year ended
    20XX

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