We have also included additional commentary and considerations on Covid-19 disclosures in this edition. Illustrative Financial Reports and Disclosure Checklists. This publication contains an illustrative set of consolidated financial statements for Good Group (International) Limited (the parent) and its subsidiaries (the Group) for the year-end 31 December 2019 that is prepared in accordance with International Financial Reporting Standards (IFRS). Published on: Oct 14, 2020 The model financial statements of International GAAP Holdings Limited for the year ended December 31, 2020 are intended to illustrate the presentation and disclosure requirements of IFRS Standards without the use of any actual numbers. The accounts comply with IFRS as issued at 31 May 2020 and that apply to financial years commencing on or after 1 January 2020. The following are illustrative financial statements from the respective public accounting firms, which are prepared based on IFRS, and the related disclosure checklists to be used in the preparation of financial statements in accordance with IFRS. ; Part II includes an illustrative example of a condensed interim financial statement. six months to 30 June 2020. Related content. Insurance - 2019 Illustrative IFRS consolidated financial statements Investment funds - 2020 Industry Illustrative financial statements Investment property - 2019 Industry Illustrative financial statements For example, it is assumed that Good Bank does not provide finance leases and, therefore, the associated disclosures have not been made. New requirements for 2020 Accounting, Auditing, Actuarial, EY, Commentaries, 2020 Commentaries, Illustrative accounts and checklists Accounting, COVID-19 (Coronavirus), IFRS Good Group (International) Limited - Illustrative consolidated financial statements for the year ended 31 December 2020 | Better Regulation 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. These are illustrative IFRS financial statements of a listed company, prepared in accordance with International Financial Reporting Standards. The illustration Filesize: 4,767 KB; Language: English; Published: December 1, 2015; Viewed: 2,093 times The following are illustrative financial statements from the respective public accounting firms, which are prepared based on the Singapore Financial Reporting Standards. Summary of significant accounting policies 28 2. As at 31 March 2020 As at 4 See EY Global Tax Alert, OECD releases new corporate tax statistics including anonymized and aggregated Country-by-Country report statistics , dated 15 July 2020. Illustrative Financial Statements 2016. Consolidated financial statements for a fictitious listed company complying with IFRS as issued at 31 May 2020 and that apply to financial years commencing on or after 1 January 2020. The illustrative disclosures have been written to reflect the specific circumstances of Good Bank and should not be used for the financial statements of other banks without extensive tailoring. the Shareholders' Meeting for 14 December 2020, first call, and for 15 December 2020 on second call, in on order to proceed, with effect from the Shareholders' Meeting called to approve the financial statements asat 31.12.2020, to appoint the Company's new Statutory Auditors, to determinethe relevant remuneration and to The standards applied in these illustrative financial statements are those that were on issue as at 30 September 2019 and effective for annual periods beginning on or after 1 January 2019. These illustrative IFRS financial statements are intended to be used as a source of general technical reference, as … International Financial Reporting Standards (IFRS) Illustrative Financial Statements and Disclosure Checklists. KPMG’s Alternative Investments Illustrative Financial Statements 2020 KPMG’s Alternative Investments Illustrative Financial Hedge Funds and Private Equity Funds Share. 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More information on the cookies we use can be found, Accounting and Regulatory webcast series: IBOR, leases and Brexit – key reminders for year-end reporting, EY Podcast: CEO Outlook: Building Trust and Purpose in the Irish Banking Sector, Eamonn Crowley, CEO Permanent TSB, Changing Consumer Behaviour in Financial Services, VAT rate decrease announced as part of the July 2020 Stimulus Plan, Webinar: Global Third-Party Risk Management Survey 2020, Tenth annual EY/IIF Global Bank Risk Management Survey, Fifty years on from the first ATM, banks face another revolution, New global tax environment challenging Wealth and Asset Management. also provides illustrative Consolidated Financial Statement and additional consolidated notes for preparation of Consolidated Financial Statements. These illustrative IFRS financial statements are intended to be used as a source of general technical reference, as … EY: Illustrative Consolidated Financial Statements (December 2020) PwC: Illustrative IFRS consolidated financial statements December 2020 (65) 6749 8061 This edition contains illustrative consolidated financial statements with year-end 31 December 2019. To assist banks in preparing their financial statements under International Financial Reporting Standards (IFRS), EY has released our latest edition of Good Bank, a set of illustrative consolidated financial statements intended to reflect transactions, events and circumstances that we consider to be most common in the banking industry. The Institute of Singapore Chartered Accountants (ISCA) is the national accountancy body of Singapore. Telephone Line (Main) : +254 719 074 000 Mobile: +254 719 074 000, (+254) 733 856262 These model financial statements (in conjunction with the Australian financial reporting guide) contain complete illustrative disclosures for companies preparing general purpose financial statements in full compliance with Australian Accounting Standards as at 30 June 2020. London. isca@isca.org.sg. This publication presents illustrative interim financial statements for a fictitious listed company, VALUE IFRS Plc, for the six months to 30 June 2020. Objective This set of illustrative financial statements is prepared to assist you in better evaluation on how Ind AS standalone financial statements will be impacted by Ind AS adoption. Australia’s Hayne Report – where to next? Illustrative Ind AS consolidated financial statements - March 2019 Financial statements Balance sheet 9 Statement of profit and loss 13 Statement of changes in equity 20 Statement of cash flows 23 Notes to the financial statements 1. 3 See EY Global Tax Alert, OECD hosts webcast on preliminary impact assessment and economic analysis of BEPS 2.0 project proposals, dated 21 February 2020. This publication provides an illustrative set of consolidated financial statements, for a fictitious listed company, ... For preparers incorporated outside of Hong Kong and using International Financial Reporting Standards in their financial statements, ... Fri Dec 18 07:20:10 UTC 2020 PwC. This edition of Good Bank (International) Limited is prepared in accordance with IFRS in issue at 30 September 2020 and effective for annual periods beginning 1 January 2020. International GAAP Holdings Limited 2016 (With early adoption of IFRS 9), IFRS compliance, presentation and disclosure checklist 2019, IFRS compliance, presentation and disclosure checklist 2018, IFRS compliance, presentation and disclosure checklist 2017, IFRS compliance, presentation and disclosure checklist 2016, IFRS compliance, presentation and disclosure checklist 2015, IFRS compliance, presentation and disclosure checklist 2014, IFRS compliance, presentation and disclosure checklist 2013, IFRS compliance, presentation and disclosure checklist 2012, International GAAP Disclosure Checklist 2019, International GAAP Disclosure Checklist 2018, International GAAP Disclosure Checklist 2017, Guide to annual financial statements - Illustrative disclosures 2019, Guide to annual financial statements – Illustrative disclosures 2018, Guide to annual financial statements – Illustrative disclosures 2017, Guide to annual financial statements – Illustrative disclosures 2016, Guide to annual financial statements – Illustrative disclosures 2015, Guide to annual financial statements - Illustrative disclosures 2014, Guide to annual financial statements - Illustrative disclosures 2013, Guide to annual financial statements - Disclosure checklist 2019, Guide to annual financial statements – Disclosure checklist 2018, Guide to annual financial statements – Disclosure checklist 2017, Guide to annual financial statements – Disclosure checklist 2016, Guide to annual financial statements – Disclosure checklist 2015, Guide to annual financial statements – Disclosure checklist 2014, Guide to annual financial statements – Disclosure checklist 2013, Illustrative IFRS consolidated financial statements for 2019 year ends, Illustrative IFRS consolidated financial statements for 2018 year ends, Illustrative IFRS consolidated financial statements for 2017 year ends. Cookie settings: This site uses cookies to provide you with a personalised browsing experience and allows us to understand more about you. This publication is presented in two parts: Part I explains IAS 34 Interim Financial Reporting and provides technical guidance. the financial statements as at 30 June 2020, described in detail in note 5 of the Illustrative Notes to the Interim Condensed Consolidated Financial Statements and from which no impairment losses emerged either on goodwill or investments recognised in the consolidated financial statements. Reduced disclosure requirements EY 1 Reduced Disclosoure Requirements (RDR) The last time for financial reports December 2020 Australian RDR illustrative annual financial statements After an intense period of accounting change, no new major accounting standards become effective for reporting periods commencing from 1 January 2020. This publication provides certain illustrative disclosures on the impact of COVID-19 in the financial statements in Appendix 2. The financial statements comply with IFRS as issued at 31 January 2020 and that apply to annual reporting periods commencing on or after 1 January 2020, including IAS 34, 'Interim Financial Reporting'. Hong Kong Financial Reporting Standards - Illustrative Annual Financial Statements 2013. The following are illustrative financial statements from the respective public accounting firms, which are prepared based on IFRS, and the related disclosure checklists to be used in the preparation of financial statements in accordance with IFRS. A guide for companies listed on the Main Board of The Stock Exchange of Hong Kong Limited, which are required to prepare their annual financial reports. UK GAAP Limited This annual report illustrates the disclosures and format that might be expected for a company preparing its financial statements under FRS 102 and the Companies Act 2006. Illustrative Financial Statements 2017. P.O BOX 59963-00200, CPA Center, Ruaraka, Thika road. Alternative Investments Illustrative Financial Statements 2020. Here’s a list of a few of these illustrative financial statements and COVID-19 related guidance from some of the best sources on the internet: IFRS Illustrative Financial Statements. Illustrative financial reports and presentation and disclosure checklists are regularly published by public accounting firms and are freely available from the websites shown below. Illustrative Financial Reports and Disclosure Checklists. GAAP Singapore Ltd and its subsidiaries 2019, GAAP Singapore Ltd and its subsidiaries 2018, GAAP Singapore Ltd and its subsidiaries 2017, GAAP Singapore Ltd and its subsidiaries 2016, GAAP Singapore Ltd and its subsidiaries 2015, GAAP Singapore Ltd and its subsidiaries 2014, GAAP Singapore Ltd and its subsidiaries 2013, GAAP Singapore Ltd and its subsidiaries 2012, Singapore Illustrative Financial Statements 2019, Singapore Illustrative Financial Statements 2018, Singapore Illustrative Financial Statements 2017, Singapore Illustrative Financial Statements 2016, Singapore Illustrative Financial Statements 2015, Singapore Illustrative Financial Statements 2014, Singapore Illustrative Financial Statements 2013, Singapore Illustrative Financial Statements 2012, PwC Holdings Ltd and its Subsidiaries 2019, PwC Holdings Ltd and its Subsidiaries 2018, PwC Holdings Ltd and its Subsidiaries 2017, PwC Holdings Ltd and its Subsidiaries 2016, PwC Holdings Ltd and its Subsidiaries 2015, PwC Holdings Ltd and its Subsidiaries 2014, PwC Holdings Ltd and its Subsidiaries 2013, PwC Holdings Ltd and its Subsidiaries 2012, International Financial Reporting Standards (IFRS) Illustrative Financial Statements and Disclosure Checklists. Illustrative Financial Statements 2014. Illustrative consolidated financial statements of Good Group (International) Limited and subsidiaries for the year ended 31 December 2020. Includes commentary and appendices with illustrative financial statements relating to specific industry sectors or accounting standards. … Model annual report and financial statements for UK unlisted groups - FRS 102 Model annual report and financial statements for unlisted groups (Y/E 31 December 2020) Previous Section Next Section Good Real Estate Group (International) Limited is prepared in accordance with IFRS issued at 30 June 2020 and effective for annual periods beginning on 1 January 2020. FRS 102 Illustrative Financial Statements - EY. VALUE ACCOUNTS Simplified Disclosure shows the disclosures required for companies that are intending to adopt the new disclosure standard AASB 1060 General Purpose Financial Statements - Simplified Disclosures for For-Profit and Not-for-Profit Tier 2 Entities as at June 2020 or thereafter. Ernst & Young Global Limited, a UK company limited by guarantee, does not provide services to clients. Head of Assurance - Financial Services Ireland, Illustrative consolidated financial statements for the year ended 31 December 2020. PricewaterhouseCoopers LLP. of illustrative financial statements is intended as an illustrative guide rather than a definitive statement, and should be used in conjunction with the relevant industry, statutory and stock ... Standalone Balance Sheet as at 31 March 2020 Rupees in [*] Particulars Note No. These financial statements illustrate the presentation and disclosure requirements of HKFRSs for the year ended 31 December 2013 issued by a Hong Kong listed company. Among other things, these illustrative financial statements can Illustrative Financial Statements 2014. IBOR reform financial statement disclosures The International Accounting Standards Board has completed its project on the financial reporting impacts arising from the global interest rate benchmark reforms (“IBOR reform”) in 2020. Illustrative Financial Statements 2018; Illustrative Financial Statements 2017; Moore Asia Pacific Newsletter. Important notices: This publication is intended as an illustrative guide rather than a definitive statement. The July 2020 Jobs Stimulus Plan announced by the Government contains a suite of tax,... Our upcoming webinar on EY Global Third-Party Risk Management Survey 2020 is taking place on... EY refers to the global organization, and may refer to one or more, of the member firms of Ernst & Young Global Limited, each of which is a separate legal entity. prepares consolidated and separate financial statements in accordance with FRS 102 and the Companies Act 2006. To assist banks in preparing their financial statements under International Financial Reporting Standards (IFRS), EY has released our latest edition of Good Bank, a set of illustrative consolidated financial statements intended to reflect transactions, events and circumstances that we consider to be most common in the banking industry. proposes removing the ability of for-profit private sector entities to prepare special purpose financial statements (SPFS) where they are required to comply with Australian Accounting Standards for financial years commencing on or after 1 July 2020. The illustrative financial statements include the disclosures required by the Singapore Companies Act, SGX-ST Listing Manual, and SFRS(I)s and SFRS(I) Interpretations (“SFRS(I) INTs”) that are issued at the date of publication (September 30, 2019). The financial statements comply with International Financial Reporting Standards (IFRS) as issued at 31 January 2020 and that apply to annual reporting periods commencing on or after 1 January 2020, including IAS 34 Interim Financial Reporting. To assist banks in preparing their financial statements under International Financial Reporting Standards (IFRS), EY has released our latest edition of Good Bank, a set of illustrative consolidated financial statements intended to reflect transactions, events and circumstances that we consider to be most common in the banking industry. Introduction iv Narrative accompanying the financial statements The narrative accompanying the financial statements contains source references to the Companies. Illustrative Financial Statements 2017. Illustrative Financial Statements 2015. Nairobi, Kenya. PricewaterhouseCoopers LLP. As a general approach, these illustrative financial statements do not early adopt standards or amendments before their effective date. Important notices: This publication is intended as an illustrative guide rather than a definitive statement. EY: Illustrative Consolidated Financial Statements (December 2020) PwC: Illustrative IFRS consolidated financial statements December 2020 These model financial statements (in conjunction with the Australian financial reporting guide) contain complete illustrative disclosures for companies preparing general purpose financial statements in full compliance with Australian Accounting Standards as at 30 June 2020. Illustrative financial reports and presentation and disclosure checklists are regularly published by public accounting firms and are freely available from the websites shown below. 1000. January 2020 Here’s a list of a few of these illustrative financial statements and COVID-19 related guidance from some of the best sources on the internet: IFRS Illustrative Financial Statements. 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Conversely, certain disclosures are made in these financial statements merely for illustrative purposes, even though they may relate to items or transactions that are not material for the Bank. London. Click here for the illustrative financial statements prepared under SFRS for SE and the related disclosure checklist as issued by the Accounting Standards Council. Illustrative Financial Statements 2016. These are illustrative IFRS financial statements of a listed company, prepared in accordance with International Financial Reporting Standards. Deloitte Accounting Focus (in Simplified Chinese) (International) Limited – Also available from Illustrative interim condensed financial statements for the period ended 30 June 2020, based on IFRS in issue at 29 February 2020, supplements Good Group (International) Limited – Illustrative financial statements. ISCA is a Member of Chartered Accountants Worldwide, (65) 6749 8060 Illustrative Financial Statements 2015. The 2020 edition of PwC’s Illustrative Annual Report entitled “Navigating the new normal with trust and confidence” will serve as an excellent resource to assist you in the preparation of your company’s annual report, providing stakeholders with relevant and reliable information to create and sustain trust in …