Professional Documents
Culture Documents
BALANCE SHEET AS AT
Particulars
Previous
Standard
Notes
Total changes
According to IFRS
format
CURRENT ASSETS
Inventories
Trade receivables
Other current assets
Income tax assets
Investments and financial receivables
Cash and cash equivalents
TOTAL CURRENT ASSETS
TOTAL ASSETS
SHAREHOLDERS' EQUITY
Share capital
Reserves
Retained earnings
TOTAL SHAREHOLDERS EQUITY
TOTAL LIABILITIES
BALANCE SHEET AS AT
Particulars
Year ended
Notes
20XX
20XX
CURRENT ASSETS
Inventories
Trade receivables
Other current assets
Income tax assets
Investments and financial receivables
Cash and cash equivalents
TOTAL CURRENT ASSETS
TOTAL ASSETS
SHAREHOLDERS' EQUITY
Share capital
Reserves
Retained earnings
TOTAL SHAREHOLDERS EQUITY
Provisions
Income tax liabilities
Other liabilities
TOTAL CURRENT LIABILITIES
TOTAL LIABILITIES
Note
Continuing operations
Revenue
Cost of sales
Gross prot
Distribution expenses
Marketing expenses
Occupancy expenses
Administration expenses
Finance costs
Other expenses
Other income
Other (losses)/gains net
Operating prot1
Finance income
Finance costs
Finance costs net
Share of (loss)/prot of associates
Prot before income tax
Income tax expense
Prot for the year
Earnings per share
Basic earnings per share
Diluted earnings per share
Year ended
20XX
Year ended
20XX