This publication provides examples of sets of accounts for the year ended 31 December 2011. Illustrating the required disclosure and presentation for UK groups and UK companies, these model accounts will help you prepare your financial statements whether you report under International Financial Reporting Standards (IFRS) or UK GAAP. In addition to the appendices on IFRS 9 and first-time adoption, the latest edition includes appendices on: Agricultural assets IFRSs 10 and 11 IFRS 13 and Current and forthcoming requirements.The following items are disclosed as allocations for the period: (a) Profit or loss attributable to: (i) non-controlling interests; and (ii) owners. (b) Total ... If the entity prepares a separate income statement, this includes: (a) Items (a)-(f) in paragraph 2 above. ... Further discussion is available in the Manual of Accounting. 11.
|Title||:||UK Illustrative Financial Statements for 2011 Year Ends|
|Author||:||PwC, PricewaterhouseCoopers (Firm)|
|Publisher||:||A&C Black - 2011|