A detailed explanation of the changes of accounting policies is provided in note 2, which includes a summary of the new accounting policies. IFRS News - May 2019 This month's issues: The effect on hedge accounting of the reform of LIBOR and other similar rates - PwC In brief Interim disclosures in the first year of applying IFRS 16 - PwC In brief Transition Resource Group ('TRG') continue . 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). Publication date: 21 Apr 2020 . By continuing to browse this site, you consent to the use of cookies. Keywords: Illustrative Financial Statements; annual financial reporting; HKFRS Created Date: 6/17/2019 10:49:10 AM By providing your details and checking the box, you acknowledge you have read the, Global IFRS year end accounting reminders, Financial instruments - Financial liabilities and equity (IFRS 9, IAS 32), Chapters by name (Accounting to Fair value), Accounting policies, accounting estimates and errors (IAS 8), Consolidated financial statements (IFRS 10), Accounting principles and applicability of IFRS (Conceptual framework), Business combinations under common control and capital re-organisations, Events after the reporting period and financial commitments (IAS 10), Combined and carve out financial statements, Financial instruments - Classification and measurement (IFRS 9), Financial instruments - Embedded derivatives in host contracts (IFRS 9), Chapters by name (Financial instruments to impairment), Financial instruments - classification and measurement (IFRS 9), Financial instruments - objectives, definitions and scope (IAS 39, IFRS 9, IAS 32, IFRS 7), Financial instruments - classification of financial instruments under IAS 39, Financial instruments - presentation and disclosure of financial instruments (IFRS 9, IFRS 7), Financial instruments - embedded derivatives in host contracts (IFRS 9), Financial instruments - presentation and disclosure under IAS 39, Financial instruments - embedded derivatives in host contracts under IAS 39, Financial instruments - recognition and de-recognition (IFRS 9, IAS 39), Financial instruments - financial liabilities and equity (IFRS 9, IAS 32), Financial instruments - hedge accounting (IFRS 9), Financial instruments - hedge accounting under IAS 39, Financial instruments - impairment (IFRS 9), Financial instruments - measurement of financial assets and liabilities under IAS 39, Financial instruments - Hedge accounting (IFRS 9), Financial instruments - Recognition and de-recognition (IFRS 9, IAS 39), Presentation of financial statements (IAS 1), Provisions, contingent liabilities and contingent assets (IAS 37), Revenue from contracts with customers (IFRS 15), Service concession arrangements (IFRIC 12), Share capital and reserves (IAS 1, IAS 32, IAS 39), Financial instruments - Presentation and disclosure (IFRS 9, IFRS 7), Illustrative IFRS consolidated financial statements for 2020 year ends, Illustrative IFRS consolidated financial statements for 2019 year ends, Insurance - 2019 Illustrative IFRS consolidated financial statements, Investment funds - 2020 Industry Illustrative financial statements, Investment property - 2019 Industry Illustrative financial statements, Private Equity Funds - 2019 Illustrative IFRS financial statements, IFRS 9 for banks - Illustrative disclosures, Illustrative condensed interim financial statements 2020, Illustrative condensed interim financial statements 2019, International standards table of contents, IFRS 5 - Non current assets held for sale and discontinued operations, IFRS 6 - Exploration for and exploration of mineral resources, IFRS 7 - Financial instruments - Disclosure, IFRS 10 - Consolidated financial statements, IFRS 12 - Disclosure of interest in other entities, IFRS 15 - Revenue from contracts from customers, IAS 1 - Presentation of financial statements, IAS 10 - Events after the reporting period, IAS 28 - Investments in associates and joint ventures, IAS 29 - Financial reporting in hyperinflationary economies, IAS 32 - Financial instruments - Presentation, IAS 37 - Provisions, contingent liabilities and contingent assets, IAS 39 - Financial instruments - Recognition and measurement, Financial instruments - Disclosure (IFRS 7), Financial instruments - Presentation (IAS 32), Disclosure of interest in other entities (IFRS 12), Financial instruments - Recognition and measurement (IAS 39), Financial reporting in hyperinflationary economies (IAS 29), Events after the reporting period (IAS 10), Exploration for and exploration of mineral resources (IFRS 6), Revenue from contracts from customers (IFRS 15), Investments in associates and joint ventures (IAS 28), Non current assets held for sale and discontinued operations (IFRS 5), IFRS 15 - Revenue from contracts with customers. "Complete your profile" : "Register"}}, Please enter the email address you registered with us. config.firstName.errorMessage : 'Required field'}}, {{config.lastName.errorMessage ? IFRS Manual of Accounting . Illustrative Financial Statements 2019. We have limited the changes made to the global publication to those relating to NZ IFRS RDR concessions and the requirements under FRS 44. Your password cannot include your first or last name. We use cookies to personalise content and to provide you with an improved user experience. Follow along as we demonstrate how to use the site. This publication provides an illustrative set of financial statements, prepared in accordance with International Financial Reporting Standards (IFRS), for a fictional private equity limited partnership (‘ABC Private Equity LP’ or the ‘Partnership’). Sharing your preferences is optional, but helps us personalize your homepage.. An activation email has been sent to your registered email to allow you to login. Menu. This publication presents illustrative interim financial statements for a fictitious listed company, VALUE IFRS Plc, for the six months to 30 June 2019. If you cannot locate the validation email or if the original validation link has expired, please click the link below to request that another email be sent. They illustrate the impact of the application of IFRSs that are mandatorily effective for the annual period beginning on 1 January 2019. 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. 3 • PwC | Illustrative IFRS financial statements 2018 . Notes to the financial statements 22 . This publication is produced by KPMG in Singapore, and the views expressed herein are those of KPMG in Singapore. The accounts comply with IFRS as issued at 31 May 2019 and t : email.emailErrorMessage }}, {{config.firstName.errorMessage ? Please see www.pwc.com/structure for further details. and approval of any matters relating to the PwC global network. If this problem persists please contact support. In some instances, the illustrative disclosures in section 10 of the Guide replace the illustrative disclosures in these model financial statements. You have requested to reset your password. Critical estimates and judgements 46 These materials were downloaded from PwC's Viewpoint (viewpoint.pwc.com) under license. The Group is a fictitious, large publicly listed manufacturing company. The information contained in these illustrative financial statements is of a general nature relating to private investment companies only and is not intended to address the circumstances of any particular entity. 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