IAS 01 Presentation of Financial Statements
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1 IAS 01 Presentation of Financial Statements GCA Consultants 1
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19 Current assets Entity expects to realize the asset, or intends to sell or consume, in its normal operating cycle; It holds the asset primarily for the purpose of trading; It expects to realize the asset within twelve months after reporting period; or The asset is cash or cash equivalent (IAS 7) unless the asset is restricted from being exchanged or used to settle a liability for at least twelve months after the reporting period GCA Consultants 19 All other assets as non current
20 Current liabilities Entity expects to settle the liability in its normal operating cycle; It holds the liability primarily for the purpose of trading; The liability is due to be settled within twelve months after reporting period; or The entity does not have an unconditional right to defer settlement of liability for at least twelve months after the reporting period GCA Consultants 20 All other liabilities as non current
21 Assets (Minimum Disclosure) a) Property, plant and equipment b) Investment property c) Intangible assets d) Long-term financial assets, such as long-term holdings of shares in other companies, with the exception of item (e) below e) Investments accounted for using the equity method (not in this syllabus) f) Biological assets g) Inventories h) Trade and other receivables GCA Consultants i) Cash and cash equivalents. 21
22 Liabilities (Minimum Disclosure) a) Trade and other payables b) Provisions c) Financial liabilities, excluding any items in (a) and (b) above: (for example bank loans) d) Liabilities (but possibly assets) for current tax, as required by IAS 12: Income Taxes e) Deferred tax liabilities (but possibly assets). These are always non-current. GCA Consultants 22
23 Line Items Term line item basically refers to such piece of information which has its own weight and should be presented on a separate line on any document. Additional Line Items Further classification of line item GCA Consultants 23
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26 Additional Line Items GCA Consultants 26
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31 a) revenue Income Statements (Minimum Disclosure) b) finance costs (for example, interest costs) c) tax expense d) an amount related to the profit or loss from discontinued operations (IFRS5) e) profit or loss f) each component of other comprehensive GCA Consultants 31 income
32 Two Statements GCA Consultants 32
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35 Single Statement GCA Consultants 35
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37 Information to be shown on the face of the statement of comprehensive income (or the statement of profit or loss, if separate) or in the notes The following information may be shown either on the face of the statement of comprehensive income or in a note to the financial statements: material items of income and expense an analysis of expenses, providing either: expenses analysed by their nature, or expenses analysed by the function that has incurred them. IAS 1 encourages entities to show this analysis of expenses on the face of the statement of comprehensive income, rather than in a note to the accounts. Material items that might be disclosed separately include: a write-down of inventories from cost to net realisable value, or a write-down of items of property, plant and equipment to recoverable amount the cost of a restructuring of activities disposals of items of property, plant and equipment discontinued operations GCA Consultants 37 litigation settlements a reversal of a provision.
38 Nature of Expense GCA Consultants 38
39 Function of Expense GCA Consultants 39
40 Information to be presented in the other comprehensive section A. will not be reclassified subsequently to profit or loss; and B. will be reclassified subsequently to profit or loss when specific conditions are met. GCA Consultants 40
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42 Example: ICI Pakistan controller, Mr. Atif, called you yesterday inquiring about the differences for classification of various items in OCI that might be encountered when his company changes from local law to IFRS next year. H ed you a list of potential transactions. H would like you to prepare a draft statement of other comprehensive income based on IFRS. The tax rate for all items in OCI is 30%. GCA Consultants 42
43 Other comprehensive income: Items that will not be subsequently reclassified to profit or loss: Revaluation of property $ Defined benefit plan actuarial (losses)/gains (60) $ 80 Income tax (72) (24) Items that may be reclassified subsequently to profit or loss: Cash flow hedges 40 (90) Foreign currency exchange differences Available for sale gains Income tax (264) (157) Other comprehensive income, net of tax $784 $423 GCA Consultants 43
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