This edition contains the illustrative consolidated financial statements of Good Mining (International) Limited and subsidiaries for the year ended 31 December 2019. These illustrative financial statements will assist you in preparing financial statements by illustrating Illustrative IFRS financial statements 2019 – Investment funds This publication provides an illustrative set of financial statements, prepared in accordance with International Financial Reporting Standards (IFRS), for a fictional open-ended investment fund (‘ABC Fund’ or the ‘Fund’). As a general approach, these illustrative financial statements do not early adopt standards or amendments before their effective date. This publication provides certain illustrative disclosures on the impact of COVID-19 in the financial statements in Appendix 2. 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. VALUE HKFRS Limited and its subsidiaries manufacture goods, provides IT … In addition to cookies that are strictly necessary to operate this website, we use the following types of cookies to improve your experience and our services: Functional cookies to enhance your experience (e.g. Illustrative consolidated financial statements of Good Bank (International) Limited for the year ended 31 December 2019. remember settings), Performance cookies to measure the website's performance and improve your experience, Advertising/Targeting cookies, which are set by third parties with whom we execute advertising campaigns and allow us to provide you with advertisements relevant to you,  Social media cookies, which allow you to share the content on this website on social media like Facebook and Twitter. EY is a global leader in assurance, tax, transaction and advisory services. About Singapore Illustrative Financial Statements 2019 . Financial highlights 15 Consolidated statement of financial position 16 Consolidated statement of profit or loss and . We develop outstanding leaders who team to deliver on our promises to all of our stakeholders. In addition to cookies that are strictly necessary to operate this website, we use the following types of cookies to improve your experience and our services: Functional cookies to enhance your experience (e.g. You may withdraw your consent to cookies at any time once you have entered the website through a link in the privacy policy, which you can find at the bottom of each page on the website. Ernst & Young Global Limited, a UK company limited by guarantee, does not provide services to clients. For more information about our organization, please visit ey.com. Are you running an analogue supply chain for a digital economy? Ltd., prepared in accordance with: lFinancial Reporting Standards in Singapore (FRSs) lSingapore Companies Act, Chapter 50 (CA) The IFS serve to provide an illustration of the annual financial statements of a company whose principal … Review our cookie policy for more information. This edition contains the illustrative consolidated financial statements of Good Mining (International) Limited and subsidiaries for the year ended 31 December 2019. Keywords: Illustrative Financial Statements; annual financial reporting; HKFRS Created Date: 6/17/2019 10:49:10 AM Important notices: This publication is intended as an illustrative guide rather than a definitive statement. Illustrative Financial Statements 2016. How can we create long-term value to build a better working world? Illustrative Financial Reports and Disclosure Checklists. Singapore Illustrative Financial Statements 2019 Published on: 02 Dec 2019 This publication provides a set of sample financial statements of a fictitious group of companies. 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. You may withdraw your consent to cookies at any time once you have entered the website through a link in the privacy policy, which you can find at the bottom of each page on the website. 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 edition contains the illustrative consolidated financial statements of Good Bank (International) Limited and its subsidiaries for the year ended 31 December 2019. In so doing, we play a critical role in building a better working world for our people, for our clients and for our communities. Ernst & Young Global Limited, a UK company limited by guarantee, does not provide services to clients. 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. 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. 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). EY is a global leader in assurance, consulting, strategy and transactions, and tax services. 2.1.1 Statement of financial position These financial statements illustrate the presentation and disclosure requirements of IFRSs for the year ended 31 December 2019 by an entity that is not a first-time adopter of IFRSs. About this publication: This publication is an illustrative financial statements (IFS) of a Singapore-incorporated company, ABC Pte. International Financial Reporting Standards (IFRS) Illustrative Financial Statements and Disclosure Checklists. We develop outstanding leaders who team to deliver on our promises to all of our stakeholders. All Rights Reserved. All Rights Reserved. Priti Paras Savla Mumbai Chairperson, WIRC of ICAI Foreword. This publication presents illustrative consolidated financial statements for a fictitious listed company, VALUE IFRS Plc. HK Listco has also updated the line items presented in the primary statements to be consistent with those expected to be disclosed in the 2019 annual financial statements. Preface. This edition contains the illustrative consolidated financial statements of Good Mining (International) Limited and subsidiaries for the year ended 31 December 2019. Please refer to your advisors for specific advice. The standards applied in these illustrative financial statements are those that were in issue as at 30 June 2019 and effective for annual periods beginning on or after 1 January 2019. Illustrative Financial Statements 2019. The consolidated illustrative financial statements are prepared in accordance with IFRS in issue at 30 September 2019 and effective for annual periods beginning 1 January 2019. These are illustrative IFRS financial statements of a listed company, prepared in accordance with International Financial Reporting Standards. The consolidated illustrative financial statements are prepared in accordance with IFRS in issue at 30 September 2019 and effective for annual periods beginning 1 January 2019. Insurance - 2019 Illustrative IFRS consolidated financial statements Investment funds - 2020 Industry Illustrative financial statements Investment property - 2019 Industry Illustrative financial statements This publication provides an illustrative set of consolidated financial statements, for a fictitious listed company, VALUE HKFRS Limited. The insights and quality services we deliver help build trust and confidence in the capital markets and in economies the world over. As a general approach, these illustrative financial statements do not early adopt standards, amendments or interpretations before their effective date. The global illustrative financial statements are supplemented with the Australian-specific reporting requirements such as the Directors Report, … Wonderful Malaysia Berhad 2019 is KPMG PLT’s Illustrative Financial Statements for financial statements prepared in accordance with the Malaysian Financial Reporting Standards (“MFRS”). In so doing, we play a critical role in building a better working world for our people, for our clients and for our communities. For the year ended 31 December 2019. The guide is intended to help entities to prepare and present condensed consolidated interim financial statements in accordance with IAS 34 Interim Financial Reporting by illustrating one possible format for financial statements for a fictitious multinati\ onal corporation involved in general business activities. 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. This material has been prepared for general informational purposes only and is not intended to be relied upon as accounting, tax, or other professional advice. 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. … This publication should be read in conjunction with our illustrative financial statements … Review our cookie policy for more information. illustrative EY financial statements prepared in accordance with International Financial Reporting Standards (IFRS). The insights and quality services we deliver help build trust and confidence in the capital markets and in economies the world over. The consolidated illustrative financial statements for Good First-time Adopter (International) Limited are prepared in accordance with IFRS in issue at 30 June 2019 and effective for annual periods beginning on 1 January 2019. other comprehensive income 18 Consolidated statement of changes in equity 22 Consolidated statement of cash flows 24 Notes to the consolidated financial statements 26. EY | Assurance | Consulting | Strategy and Transactions | Tax. The consolidated illustrative financial statements for Good First-time Adopter (International) Limited are prepared in accordance with IFRS in issue at 30 June 2019 and effective for annual periods beginning on 1 January 2019. Please refer to your advisors for specific advice. Illustrative consolidated financial statements of Good First-time Adopter (International) Limited and subsidiaries for the year ended 31 December 2019. Summary of significant accounting policies 28 2. For more information about our organization, please visit ey.com. 20th November, 2019 CA. 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. © 2019 EYGM Limited. Financial Statements and IAS 7 Statement of Cash Flows. and 1 January 2019 respectively) to assist readers in understanding the financial position impacted by the adoption of HKFRS 16. Download these consolidated financial statements. Illustrative Financial Statements 2014. PwC – UK GAAP (FRS 102) illustrative financial statements for 2019 year ends 1 Preface This publication provides illustrative financial statements for the year ended 31 December 2019. They illustrate the impact of the application of IFRSs that are mandatorily effective for the annual period beginning on 1 January 2019. 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