国际财务报告准则财务报表范例（英文版）pdf150

INSERTIMAGEHERE!IASPLUSINTERNATIONALFINANCIALREPORTINGSTANDARDSModelFinancialStatementsandChecklistDecember2003!IASPLUSINTERNATIONALFINANCIALREPORTINGSTANDARDSModelFinancialStatementsandChecklistTheinformationinthispublicationhasbeenwritteningeneralterms.Itisintendedasaguideonlyandtheapplicationofitscontentstospecificsituationswilldependontheparticularcircumstancesinvolved.Itcannotbeappliedtoaspecificsituationwithoutappropriateprofessionaladvice.Accordingly,werecommendthatreadersseeksuchprofessionaladviceregardingtheirparticularcircumstances.Thispublicationshouldnotbereliedonasasubstituteforsuchprofessionaladvice.AllofficesofDeloitteToucheTohmatsuwouldbepleasedtoadviseyou.Whileallreasonablecarehasbeentakeninthepreparationofthispublication,neitherDeloitteToucheTohmatsu,noranyofitsoffices,partnersoremployees,acceptanyresponsibilityforanyerrorsitmightcontain,whethercausedbynegligenceorotherwise,orforanyloss,howsoevercaused,incurredbyanypersonasaresultofrelyingonit.©2003DeloitteToucheTohmatsu.Allrightsreserved.HK-121-03CONTENTSPageModelFinancialStatements5PresentationandDisclosureChecklist77ABBREVIATIONSThefollowingabbreviationshavebeenusedthroughoutthischecklist:GAAPGenerallyAcceptedAccountingPrinciplesIASInternationalAccountingStandard(s)IASBInternationalAccountingStandardsBoardIASCInternationalAccountingStandardsCommitteeIFRICInternationalFinancialReportingInterpretationsCommitteeoftheIASBIFRSInternationalFinancialReportingStandard(s)SICInterpretationissuedbytheStandingInterpretationsCommitteeoftheIASB(predecessorbodytotheIFRIC)ModelFinancialStatementsINSERTIMAGEHERE!IASPLUSINTERNATIONALFINANCIALREPORTINGSTANDARDSModelFinancialStatementsDecember2003ThemodelfinancialstatementsofInternationalGAAPHoldingsLimitedareintendedtoaddressthepresentationanddisclosurerequirementsofInternationalFinancialReportingStandards(IFRS).Theyalsocontainadditionaldisclosuresthatareconsideredtobebestpractice,particularlywheresuchdisclosuresareincludedinillustrativeexamplesprovidedwithaspecificStandard.Thesemodelfinancialstatementshavebeenpresentedwithoutregardtolocallawsorregulations.PreparersoffinancialstatementswillneedtoensurethattheoptionsselectedunderIFRSdonotconflictwithsuchsourcesofregulation(e.g.therevaluationofassetsisnotpermittedwithincertainregimes-butthesefinancialstatementsillustratethepresentationwherethealternativetreatmentunderIAS16(Revised1998),Property,PlantandEquipmentisadopted).Inaddition,locallawsorsecuritiesregulationsmayspecifydisclosuresinadditiontothoserequiredbyIFRS(e.g.inrelationtodirectors’remuneration).Preparersoffinancialstatementswillconsequentlyneedtoadaptthemodelfinancialstatementstocomplywithsuchadditionallocalrequirements.Suggesteddisclosuresarecross-referencedtotherelevantrequirementsinthedisclosurechecklistonpage77.ReferencesarealsoprovidedtotheunderlyingrequirementsinthetextsoftherelevantStandards.ReferencesaremadebyIFRSnumber,followedbytheparagraphnumbere.g.40.69referstoparagraph69ofIAS40.ForthoseStandardsrevisedsincetheiroriginalissue,theyearofthemostrecentrevisionisalsonoted,e.g.14(r1997).55referstoparagraph55ofIAS14(Revised1997).Forthepurposesofpresentingtheincomestatement,statementofchangesinequityandcashflowstatement-thevariousalternativesallowedforunderIFRSforthoseprimarystatementshavebeenillustrated.Preparersshouldselectthealternativesmostappropriatetotheircircumstances.ModelFinancialStatementsCONTENTSPageCONSOLIDATEDINCOMESTATEMENTAlt1–Expensesanalysedbynature9Alt2–Expensesanalysedbyfunction10CONSOLIDATEDBALANCESHEET11CHANGESINEQUITYAlt1–CONSOLIDATEDSTATEMENTOFRECOGNISEDGAINSANDLOSSES13Alt2–CONSOLIDATEDSTATEMENTOFCHANGESINEQUITY14CONSOLIDATEDCASHFLOWSTATEMENTAlt1–Directmethod15Alt2–Indirectmethod17NOTESTOTHECONSOLIDATEDFINANCIALSTATEMENTS19REPORTOFTHEAUDITORS75ModelFinancialStatementsINDEXTOTHENOTESTOTHECONSOLIDATEDFINANCIALSTATEMENTS1.General192.SignificantAccountingPolicies193.Revenue304.BusinessandGeographicalSegments305.RestructuringCosts346.ProfitfromOperations357.FinanceCosts368.IncomefromInvestments369.DiscontinuingOperations3710.IncomeTaxExpense3811.Dividends3912.EarningsPerShare4013.Property,PlantandEquipment4214.InvestmentProperty4315.IntangibleAssets4416.Goodwill4517.NegativeGoodwill4618.Subsidiaries4719.InterestsinAssociates4820.JointVentures4821.Investments4922.Inventories5023.FinanceLeaseReceivables5124.OtherFinancialAssets5225.ConstructionContracts5326.ShareCapital5427.CapitalReserves5428.RevaluationReserves5529.HedgingandTranslationReserves5630.AccumulatedProfits5631.BankOverdraftsandLoans5732.ConvertibleLoanNotes5933.DerivativeFinancialInstruments5934.DeferredTax6135.ObligationsunderFinanceLeases6236.OtherFinancialLiabilities6337.Provisions6338.DisposalofSubsidiary6439.AcquisitionofSubsidiary6540.Non-CashTransactions6541.ContingentLiabilities6642.Commitments6643.OperatingLeaseArrangements6744.ShareOptionScheme6845.RetirementBenefitPlans7046.EventsAftertheBalanceSheetDate7247.RelatedPartyTransactions7248.ApprovalofFinancialStatements749ModelFinancialStatementsINTERNATI