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 statements of ABC Pte. Assumptions made1-4 In compiling these illustrative disclosures, we have made the following assumptions: & The company has chosen 1 January 2015 as the date of initial application for the adoption of the new standard. HKFRS / IFRS UPDATE 2020/08 . Illustrative condensed interim financial statements 2020. an illustrative annual report for the year ended 31 December 2020 issued by a fictitious Main Board listed company, HK Listco Ltd (“HK Listco”), which includes: - a directors’ report, - an independent auditor’s report to the shareholders of the company, - annual financial statements prepared in accordance with Hong Kong Financial Reporting Illustrative interim financial statements for a fictitious listed company, VALUE IFRS Plc, for the six months to 30 June 2020. 09/09/20 PBE Standards Disclosure Checklist 2020 These financial statements illustrate the presentation and disclosure requirements of IFRSs for the year ended 31 December 2019 by an entity that is not a first-time adopter of IFRSs. Accounting, Auditing, Actuarial, PwC, Commentaries, 2020 Commentaries, Illustrative accounts and checklists Accounting, IFRS Illustrative condensed interim financial statements 2020 - Value IFRS Plc | Better Regulation 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. Hong Kong Financial Reporting Standards - Illustrative Annual Financial Statements 2013. These illustrative financial statements are prepared in accordance with IFRS issued as at 30 June 2020 and effective for annual periods beginning on 1 January 2020. Not-For-Profit Illustrative Financial Statements for 31 December 2019 now available. Earlier application is permitted, including in IFRS financial statements not yet authorised for issue at 28 May 2020, and HKFRS financial statements at 4 June 2020. 622), The Listing Rules issued by the Stock Exchange of Hong Kong Limited, HKFRS issued by the Hong Kong Institute of Certified Public Accountants. These illustrations and checklists are not substitutes from reading the International Financial Reporting Standards (IFRS)/ Hong Kong Financial Reporting Standards (HKFRS) in full and should be applied to entity's specific facts and circumstances. 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 NZ IFRS consolidated financial statements for December 2020 year ends, including Reduced Disclosure Regime concessions. These illustrative financial statements incorporate illustrative disclosures in relation to NZ IFRS 16 Leases and NZ IFRIC 23 Uncertainty over Income Tax Treatments, both of which are effective for annual periods beginning on/after 1 January 2019. Concentrating on the practical, the books provide reliable, up-to-date guidance on financial reporting and legal requirements along with hundreds of practical worked examples. Illustrative interim financial statements for a fictitious listed company, VALUE IFRS Plc, for the six months to 30 June 2020. VALUE HKFRS Limited and its subsidiaries manufacture goods, provides IT consulting services and hold investment property. This publication presents illustrative consolidated financial statements for a fictitious listed company, VALUE IFRS Plc. Illustrative Annual financial statements for: 1 goods, provides IT consulting services hold. ( the company ) for the year ended 31 December 2020 for:.! 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