国际会计准则IFRS报表编制范例(英文版)

1、international gaap holdings limitedfinancial statements for the year ended 31 december 2010the model financial statements of international gaap holdings limited for the year ended 31 december 2010 are intended to illustrate the presentation and disclosure requirements of international financial repo

2、rting standards (ifrss). they also contain additional disclosures that are considered to be best practice, particularly where such disclosures are included in illustrative examples provided with a specific standard. international gaap holdings limited is assumed to have presented financial statement

3、s in accordance with ifrss for a number of years. therefore, it is not a first-time adopter of ifrss. readers should refer to ifrs 1 first-time adoption of international financial reporting standards for specific requirements regarding an entitys first ifrs financial statements, and to the ifrs 1 se

4、ction of deloittes presentation and disclosure checklist for details of the particular disclosure requirements applicable for first-time adopters. deloittes presentation and disclosure checklist can be downloaded from deloittes web site . the model financial statements have been presented without re

5、gard to local laws or regulations. preparers of financial statements will need to ensure that the options selected under ifrss do not conflict with such sources of regulation (e.g. the revaluation of assets is not permitted in certain regimes - but these financial statements illustrate the presentat

6、ion and disclosures required when an entity adopts the revaluation model under ias 16 property, plant and equipment). in addition, local laws or securities regulations may specify disclosures in addition to those required by ifrss (e.g. in relation to directors remuneration). preparers of financial

7、statements will consequently need to adapt the model financial statements to comply with such additional local requirements.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.

8、where an entity presents separate financial statements that comply with ifrss, the requirements of ias 27 consolidated and separate financial statements will apply. separate statements of comprehensive income, financial position, changes in equity and cash flows for the parent will generally be requ

9、ired, together with supporting notes.suggested disclosures are cross-referenced to the underlying requirements in the texts of the relevant standards and interpretations. references are generally to the most recent version of the relevant standard or interpretation (unless specified otherwise) where

10、 the standard or interpretation has been adopted by international gaap holdings limited. therefore, references to ifrs 3 and ias 27 are to ifrs 3 and ias 27 as revised in 2008.in these 2010 model financial statements, we have illustrated the impact of the adoption of a number of new and revised stan

11、dards and interpretations (see note 2 to the financial statements for details).for the purposes of presenting the statements of comprehensive income and cash flows, the alternatives allowed under ifrss for those statements have been illustrated. preparers should select the alternatives most appropri

12、ate to their circumstances and apply the chosen presentation method consistently.note that in these model financial statements, we have frequently included line items for which a nil amount is shown, so as to illustrate items that, although not applicable to international gaap holdings limited, are

13、commonly encountered in practice. this does not mean that we have illustrated all possible disclosures. nor should it be taken to mean that, in practice, entities are required to display line items for such nil amounts.1contentspageconsolidated statement of comprehensive incomealt 1 single statement

14、 presentation, with expenses analysed by function4alt 2 presentation as two statements, with expenses analysed by nature6consolidated statement of financial position8consolidated statement of changes in equity10consolidated statement of cash flowsalt 1 direct method of reporting cash flows from oper

15、ating activities11alt 2 indirect method of reporting cash flows from operating activities12notes to the consolidated financial statements14auditors report1399index to the notes to the consolidated financial statementspage1general information142application of new and revised international financial r

16、eporting standards143significant accounting policies 224critical accounting judgements and key sources of estimation uncertainty435revenue456segment information467investment income518other gains and losses529finance costs5310income taxes relating to continuing operations 5411discontinued operations5

17、912assets classified as held for sale6113profit for the year from continuing operations6214earnings per share6415property, plant and equipment6716investment property 7017goodwill 7118other intangible assets7419subsidiaries7620investments in associates7721joint ventures7922other financial assets8023o

18、ther assets8224inventories 8225trade and other receivables 8326finance lease receivables8527amounts due from (to) customers under construction contracts8628issued capital8729reserves9030retained earnings and dividends on equity instruments9431non-controlling interests9532borrowings9633convertible no

19、tes9834other financial liabilities 9935provisions10036other liabilities10137trade and other payables 10138obligations under finance leases10239retirement benefit plans 10340financial instruments 10641deferred revenue12242share-based payments 12343related party transactions 12644business combinations

20、12845disposal of subsidiary13246cash and cash equivalents13447non-cash transactions13448operating lease arrangements13549commitments for expenditure13750contingent liabilities and contingent assets13751events after the reporting period13852approval of financial statements138ifrs model financial stat

21、ements 2010sourceinternational gaap holdings limitedias 1.10(b), 51(b),(c)consolidated statement of comprehensive income for the year ended 31 december 2010alt 1ias 1.113notesyear ended 31/12/10year ended 31/12/09ias 1.51(d),(e)cu000cu000continuing operationsias 1.82(a)revenue5140,918151,840ias 1.99

22、cost of sales(87,897)(91,840)ias 1.85gross profit53,02160,000ias 1.85investment income73,6082,351ias 1.85other gains and losses86471,005ias 1.99distribution expenses(5,087)(4,600)ias 1.99marketing expenses(3,305)(2,254)ias 1.99administration expenses(13,129)(17,325)other expenses (2,801)(2,612)ias 1

23、.82(b)finance costs9(4,418)(6,023)ias 1.82(c)share of profits of associates201,1861,589ias 1.85gain recognised on disposal of interest in former associate20581-ias 1.85other describe -ias 1.85profit before tax 30,30332,131ias 1.82(d)income tax expense10(11,564)(11,799)ias 1.85profit for the year fro

24、m continuing operations1318,73920,332discontinued operationsias 1.82(e)profit for the year from discontinued operations118,3109,995ias 1.82(f)profit for the year27,04930,327other comprehensive income, net of income taxias 1.82(g)exchange differences on translating foreign operations(39)85ias 1.82(g)

25、net gain on available-for-sale financial assets6657ias 1.82(g)net gain on hedging instruments entered into for cash flow hedges3920ias 1.82(g)gain on revaluation of properties-1,150ias 1.82(h)share of other comprehensive income of associates-ias 1.85other comprehensive income for the year, net of ta

26、x661,312ias 1.82(i)total comprehensive income for the year27,11531,639profit attributable to: ias 1.83(a)owners of the company23,04927,564ias 1.83(a)non-controlling interests4,0002,76327,04930,327total comprehensive income attributable to:ias 1.83(b)owners of the company23,11528,876ias 1.83(b)non-co

27、ntrolling interests4,0002,76327,11531,639ifrs model financial statements 2010sourceinternational gaap holdings limitedconsolidated statement of comprehensive income for the year ended 31 december 2010 - continuednoteyear ended 31/12/10year ended 31/12/09earnings per share14from continuing and discon

28、tinued operationsias 33.66basic (cents per share)132.2137.0ias 33.66diluted (cents per share)115.5130.5from continuing operationsias 33.66basic (cents per share)84.587.3ias 33.66diluted (cents per share)74.083.2ias 1.90ias 1.93note:alt 1 above illustrates the presentation of comprehensive income in

29、one statement. alt 2 (see next pages) illustrates the presentation of comprehensive income in two statements.whichever presentation is selected, the distinction is retained between items recognised in profit or loss and items recognised in other comprehensive income. the only difference between the

30、one-statement and the two-statement approaches is that, for the latter, a total is struck in the separate income statement at profit for the year (this is the same amount as is presented as a sub-total under the one-statement approach). this profit for the year is then the starting point for the sta

31、tement of comprehensive income, which is required to be presented immediately following the income statement. under the two-statement approach, the analysis of profit for the year between the amount attributable to the owners of the parent and the amount attributable to non-controlling interests is

32、presented at the end of the separate income statement.irrespective of whether the one-statement or the two-statement approach is followed, for the components of other comprehensive income, additional presentation options are available, as follows. the individual components may be presented net of ta

33、x in the statement of comprehensive income (as illustrated on the previous page), or they may be presented gross with a single line deduction for tax (see page 7). whichever option is selected, the income tax relating to each component of comprehensive income must be disclosed, either in the stateme

34、nt of comprehensive income or in the notes (see note 29). for reclassification adjustments, an aggregated presentation may be adopted, with separate disclosure of the current year gain or loss and reclassification adjustments in the notes (see previous page and note 29). alternatively, using a disag

35、gregated presentation, the current year gain or loss and reclassification adjustments are shown separately in the statement of comprehensive income (see page 7).alt 1 aggregates expenses according to their function.ifrs model financial statements 2010sourceinternational gaap holdings limitedias 1.10

36、(b), 81(b), 51(b),(c)consolidated income statement for the year ended 31 december 2010alt 2ias 1.113notesyear ended 31/12/10year ended 31/12/09ias 1.51(d),(e)cu000cu000continuing operationsias 1.82(a)revenue5140,918151,840ias 1.85investment income73,6082,351ias 1.85other gains and losses86471,005ias

37、 1.99changes in inventories of finished goods and work in progress(7,134)2,118ias 1.99raw materials and consumables used(70,391)(85,413)ias 1.99depreciation and amortisation expenses13(11,193)(13,878)ias 1.99employee benefits expense13(9,803)(11,655)ias 1.82(b)finance costs9(4,418)(6,023)ias 1.99con

38、sulting expense(3,120)(1,926)other expenses(10,578)(7,877)ias 1.82(c)share of profits of associates 201,1861,589ias 1.85gain recognised on disposal of interest in former associate20581-ias 1.85other describe -ias 1.85profit before tax 30,30332,131ias 1.82(d)income tax expense10(11,564)(11,799)ias 1.

39、85profit for the year from continuing operations1318,73920,332discontinued operationsias 1.82(e)profit for the year from discontinued operations118,3109,995ias 1.82(f)profit for the year27,04930,327attributable to: ias 1.83(a)owners of the company23,04927,564ias 1.83(a)non-controlling interests4,000

40、2,76327,04930,327earnings per share14from continuing and discontinued operationsias 33.66, 67abasic (cents per share)132.2137.0ias 33.66, 67adiluted (cents per share)115.5130.5from continuing operationsias 33.66, 67abasic (cents per share)84.587.3ias 33.66, 67adiluted (cents per share)74.083.2note:t

41、he format outlined above aggregates expenses according to their nature.see the previous page for a discussion of the format of the statement of comprehensive income. note that where the two-statement approach is adopted (above and on the next page), as required by ias 1.12, the income statement must

42、 be displayed immediately before the statement of comprehensive income.sourceinternational gaap holdings limitedias 1.10(b), 81(b), 51(b),(c)consolidated statement of comprehensive income for the year ended 31 december 2010alt 2ias 1.113 year ended 31/12/10 year ended 31/12/09ias 1.51(d),(e)cu000cu0

43、00ias 1.82(f)profit for the year27,04930,327other comprehensive incomeias 1.82(g)exchange differences on translating foreign operationsexchange differences arising during the year75121loss on hedging instruments designated in hedges of the net assets of foreign operations(12)-reclassification adjust

44、ments relating to foreign operations disposed of in the year(166)-reclassification adjustments relating to hedges of the net assets of foreign operations disposed of in the year46 -(57)121ias 1.82(g)available-for-sale financial assetsnet gain on available-for-sale financial assets during the year948

45、1reclassification adjustments relating to available-for-sale financial assets disposed of in the year-9481ias 1.82(g)cash flow hedgesgains arising during the year436316reclassification adjustments for amounts recognised in profit or loss(123)(86)adjustments for amounts transferred to the initial car

46、rying amounts of hedged items(257)(201)5629ias 1.82(g)gain on revaluation of properties -1,643ias 1.82(h)share of other comprehensive income of associates-income tax relating to components of other comprehensive income(27)(562)ias 1.82(i)total comprehensive income for the year27,11531,639total compr

47、ehensive income attributable to: ias 1.83(b)owners of the company23,11528,876ias 1.83(b)non-controlling interests4,0002,76327,11531,639sourceinternational gaap holdings limitedias 1.10(a),(f), 51(b),(c)consolidated statement of financial position at 31 december 2010ias 1.113notes31/12/1031/12/0901/0

48、1/09ias 1.51(d),(e)cu000cu000cu000assetsias 1.60non-current assetsias 1.54(a)property, plant and equipment15109,783135,721161,058ias 1.54(b)investment property161,9681,941170ias 1.55goodwill1720,28524,06023,920ias 1.54(c)other intangible assets189,73911,32512,523ias 1.54(e)investments in associates2

49、07,4027,2705,706ias 1.54(o)deferred tax assets 102,0831,9641,843ias 1.55finance lease receivables26830717739ias 1.54(d)other financial assets2210,7719,6557,850ias 1.55other assets 23-total non-current assets162,861192,653213,809ias 1.60current assetsias 1.54(g)inventories2431,21328,98229,688ias 1.54(h)trade and other receivables2519,24914,65813,550ias 1.55finance lease receivables26198188182ias 1.55amounts due from customers und