Model Financial Statements under IFRS as adopted by the EU - 2021
31 déc. 2021 Separate statements of profit or loss and other comprehensive income financial position
The role of the business model in financial statements
The role of the business model in financial statements. Feedback Statement on Research Paper. © 2014 European Financial Reporting Advisory Group
International GAAP Holdings Limited Model Financial Statements for
31 déc. 2019 The model financial statements of International GAAP Holdings Limited illustrate the initial application of IFRS 16 using a full ...
Model IFRS Financial Statements for Investment Trust Groups
of consolidated financial statements for investment trust companies (“ITCs”) by issuing the attached model set of consolidated financial.
h The role of the business model in financial statements
8 juil. 2013 FOR FINANCIAL STATEMENTS. 74. PLAYING A ROLE IN THE CONCEPTUAL FRAMEWORK. 74. ADDRESSING THE BUSINESS MODEL IN VARIOUS ACCOUNTING STANDARDS.
International GAAP Holdings Limited Model financial statements for
31 déc. 2019 model IFRS financial statements and checklists with many versions available tailored to specific jurisdictions;.
NZ IFRS (RDR) Holdings Limited Model financial statements for the
31 déc. 2020 Separate statements of profit or loss and other comprehensive income financial position
Annex VI Model for the certificate on the financial statements
3 By which the Beneficiary declares costs under the Agreement (see template 'Model Financial. Statement' in Annex 4 to the Agreement). Page 8. 8. Grant
annex 5 model for the certificate on the financial statements
29 nov. 2017 By which costs under the Agreement are declared (see template 'Model Financial Statements' in Annex 4 to the Grant Agreement).
International GAAP Holdings Limited Model financial statements for
31 déc. 2019 See section 9 Using the illustrative financial statements in the Guide for how to use these. Deloitte model financial statements in conjunction ...
Model Financial Statements under
IFRS as adopted by the EU
2021Model Financial Statements under IFRS as adopted by the EU
The model financial statements of International GAAP Holdings Limited for the year ended 31 December 2021 are intended
to illustrate the presentation and disclosure requirements of International Financial Reporting Standards (IFRSs) as adopted by
the EU. They also contain additional disclosures that are considered to be best practice, particularly where such disclosures
are included in illustrative examples provided within a specific Standard.International GAAP Holdings Limited is assumed to have presented financial statements in accordance with IFRS Standards
for a number of years. Therefore, it is not a first-time adopter of IFRS Standards. Readers should refer to IFRS 1 First-time
statements. It is further assumed that International GAAP Holdings Limited does not qualify as an investment entity as
defined in IFRS 10.The model financial statements illustrate the impact of the application of the amendments to IFRS Standards adopted by the
EU that were issued on or before 15 January 2022 and are mandatorily effective for the annual period beginning on 1 January
2021.These model financial statements do not illustrate the impact of the application of new and revised IFRS Standards that are
not yet mandatorily effective on 1 January 2021.The model financial statements do not include separate financial statements for the parent, which may be required by local
laws or regulations, or may be prepared voluntarily. Where an entity presents separate financial statements that comply with
IFRS Standards, the requirements of IAS 27 Separate Financial Statements (as revised in 2011) will apply. Separate statements
of profit or loss and other comprehensive income, financial position, changes in equity and cash flows for the parent will
generally be required, together with supporting notes.Further, these model financial statements assume that neither the parent company nor its subsidiaries are entities whose
functional currency is the currency of a hyperinflationary economy.In addition, the model financial statements have been presented without regard to local laws or regulations.
Suggested disclosures are cross-referenced to the underlying requirements in the texts of the relevant Standards and
Interpretations.
For the purposes of presenting the statements of profit or loss and other comprehensive income and cash flows, the
alternatives allowed under IFRS Standards for those statements have been illustrated. Preparers should select the
alternatives most appropriate to their circumstances and apply the chosen presentation method consistently.
Note that in these model financial statements, we have frequently included line items that are not applicable to International
GAAP Holdings Limited, so as to illustrate items that are commonly encountered in practice. This does not mean that we have
illustrated all possible disclosures, nor should it be taken to mean that entities are required to display such line items in
practice.These model financial statements were prepared based on the original publication IFRS Model Financial Statements 2021
issued by Deloitte's London office in 2021 and tailored to be applicable for the entities preparing their financial statements in
compliance with IFRSs as adopted by the EU.Areas that could be affected by climate change or COVID-19 are marked with symbols in the margin. The symbol
indicates that the model financial statements could be impacted by the effects of the COVID-19 pandemic. The symbol
indicates that disclosures might need to be adapted to explain how the group impacts or/and is impacted by climate change.
The tables in Appendix 1 give an overview of all areas impacted by climate change and/or COVID-19.To see in more detail how areas of the financial statements can be affected by COVID-19, please see our IFRS in Focus
newsletter Accounting Considerations related to the Coronavirus 2019 Disease. Model Financial Statements under IFRS as adopted by the EUContents
Consolidated statement of profit or loss and other comprehensive income 1 Alt. 1 - Presentation as two statements, with expenses analysed by function 3 Alt. 2 - Single statement presentation, with expenses analysed by nature 6 Consolidated statement of financial position 9 Consolidated statement of changes in equity 15Consolidated statement of cash flows
Alt. 1 - Indirect method of reporting cash flows from operating activities 17 Alt. 2 - Direct method of reporting cash flows from operating activities 20 Notes to the consolidated financial statements 22Appendix 1 - Areas of the model financial statements affected by climate change and COVID-19 176
Model Financial Statements under IFRS as adopted by the EUIndex to the notes to
the consolidated financial statements1 General information ................................................................................................................................................................ 22
2 Adoption of new and revised International Financial Reporting Standards (IFRSs) as adopted by the EU ...................... 22
3 Significant accounting policies................................................................................................................................................ 32
4 Critical accounting judgements and key sources of estimation uncertainty ....................................................................... 61
5 Revenue ................................................................................................................................................................................... 66
6 Operating segments ................................................................................................................................................................ 67
7 Profit for the year .................................................................................................................................................................... 73
8 Staff costs ................................................................................................................................................................................ 74
9 Finance income ....................................................................................................................................................................... 74
10 Other gains and losses ............................................................................................................................................................ 74
11 Finance costs ........................................................................................................................................................................... 75
12 Income Tax .............................................................................................................................................................................. 76
13 Discontinued operations ......................................................................................................................................................... 78
14 Dividends ................................................................................................................................................................................. 80
15 Earnings per share ................................................................................................................................................................... 80
16 Goodwill ................................................................................................................................................................................... 82
17 Other intangible assets ........................................................................................................................................................... 85
18 Property, plant and equipment .............................................................................................................................................. 86
19 Investment property ............................................................................................................................................................... 89
20 Subsidiaries .............................................................................................................................................................................. 92
21 Associates ................................................................................................................................................................................ 93
22 Joint ventures .......................................................................................................................................................................... 96
23 Joint operations ....................................................................................................................................................................... 97
24 Investments in financial assets ............................................................................................................................................... 98
25 Inventories ............................................................................................................................................................................. 101
26 Right to returned goods asset .............................................................................................................................................. 101
27 Contract assets ...................................................................................................................................................................... 101
28 Contract costs ........................................................................................................................................................................ 103
29 Finance lease receivables ..................................................................................................................................................... 103
30 Leases (Group as a lessee) .................................................................................................................................................... 104
31 Trade and other receivables ................................................................................................................................................. 106
32 Borrowings ............................................................................................................................................................................. 109
33 Convertible loan notes .......................................................................................................................................................... 111
34 Derivative financial instruments ........................................................................................................................................... 112
35 Deferred tax ........................................................................................................................................................................... 113
Model Financial Statements under IFRS as adopted by the EU36 Obligations under finance leases ......................................................................................................................................... 114
37 Trade and other payables ..................................................................................................................................................... 115
38 Other financial liabilities ....................................................................................................................................................... 115
39 Provisions ............................................................................................................................................................................... 116
40 Share capital .......................................................................................................................................................................... 118
41 Share premium account........................................................................................................................................................ 118
42 Own shares ............................................................................................................................................................................ 118
43 Revaluation reserves ............................................................................................................................................................. 119
44 Option premium on convertible notes reserve ................................................................................................................... 121
45 Financial liabilities at FVTPL credit risk reserve ................................................................................................................... 121
46 Cash flow hedge reserve ....................................................................................................................................................... 121
47 Cost of hedging reserve ........................................................................................................................................................ 122
48 Foreign exchange translation reserve .................................................................................................................................. 124
49 Share-based payments reserve ............................................................................................................................................ 124
50 Retained earnings.................................................................................................................................................................. 125
51 Non-controlling interests ...................................................................................................................................................... 125
52 Disposal of subsidiary ............................................................................................................................................................ 127
53 Acquisition of subsidiaries .................................................................................................................................................... 127
54 Notes to the cash flow statement ........................................................................................................................................ 130
55 Contingent liabilities ............................................................................................................................................................. 133
56 Operating lease arrangements ............................................................................................................................................. 133
57 Share-based payments ......................................................................................................................................................... 134
58 Retirement benefit plans ...................................................................................................................................................... 136
59 Deferred income - government grant ................................................................................................................................. 141
60 Contract liabilities.................................................................................................................................................................. 142
61 Refund liability ....................................................................................................................................................................... 143
62 Financial Instruments ............................................................................................................................................................ 143
63 Events after the reporting period......................................................................................................................................... 173
64 Related party transactions .................................................................................................................................................... 173
65 Approval of the financial statements ................................................................................................................................... 175
Model Financial Statements under IFRS as adopted by the EU 1Source International GAAP Holdings Limited
IAS 1:51(b)
IAS 1:10(b)
IAS 1:10(ea)
IAS 1:10A
Consolidated statement of profit or loss
For the year ended 31 December 2021
[Alt. 1]31/12/2021 31/12/2020
IAS 1:51(c)
IAS 1:113
IAS 1:51(d) - (e)
IAS 8:22
Note CU CU
Continuing operations
IAS 1:82(a)
FRS 15:113(a)
Revenue 5
IAS 1:99 - 103 Cost of sales
IAS 1:85
IAS 1:85A
IAS 1:85B
Gross profit
IAS 1:99 - 103 Distribution costs
IAS 1:99 - 103 Administrative expenses
IAS 1:99 - 103 Other expenses
IAS 1:82(c) Share of results of associates 21
IAS 1:82(c) Share of results of joint ventures 22
Finance income - interest income 9
Finance income - other 9
IAS 1:82(aa)
IFRS 7:20A
Gains and losses arising from the derecognition of financial assets measured at amortised cost IAS 1:82(ca) Gains and losses on reclassification of financial assets from amortised cost to FVTPL IAS 1:82(cb) Gains and losses on reclassification of financial assets from FVTOCI to FVTPL IAS 1:82(ba) Impairment losses and gains (including reversals of impairment losses) on financial assets and contract assets 7Other gains and losses 10
IAS 1:82(b)
IFRS 16:49
Finance costs 11
IAS 1:85
IAS 1:85A
IAS 1:85B
Profit before tax
IAS 1:82(d)
IAS 12:77
Income tax 12
IAS 1:85
IAS 1:85A
IAS 1:85B
Profit for the year from continuing operations
*This symbol indicates that this area of the model financial statements may be impacted by the effects
of the COVID-19 pandemic. For further information on how it may be impacted, please see the table in Appendix 1. For areas affected by the effects of COVID-19, it would be expected that the entity discusses in its disclosures how the area is affected. Model Financial Statements under IFRS as adopted by the EU 2Source International GAAP Holdings Limited
Discontinued operations
IAS 1:82(ea)
IFRS 5:33(a)
Loss for the year from discontinued operations 13
IAS 1:81A(a) Profit for the year 7
IAS 1:81B(a) Attributable to:
Owners of the Company
Non-controlling interests
IAS 33:2 - 3
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