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Illustrative financial statements - Minh họa báo cáo tài chính

Tài liệu tham khảo báo cáo tài chính bằng tiếng Anh | Illustrative financial statements AUDIT TAX ADVISORY About this publication These illustrative financial statements have been produced by the KPMG International Financial Reporting Group part of KPMG IFRG Limited and the views expressed herein are those of the KPMG International Financial Reporting Group. Content The purpose of this publication is to assist you in preparing financial statements in accordance with International Financial Reporting Standards IFRSs . It illustrates one possible format for financial statements based on a fictitious multinational corporation the corporation is not a first-time adopter of IFRSs see Technical guide . This publication reflects IFRSs in issue at 1 June 2008 that are required to be applied by an entity with an annual period beginning on 1 January 2008 currently effective requirements . IFRSs that are effective for annual periods beginning after 1 January 2008 forthcoming requirements have not been adopted early in preparing these illustrative financial statements. When preparing financial statements in accordance with IFRSs an entity should have regard to its local legal and regulatory requirements. This publication does not consider any requirements of a particular jurisdiction. For example IFRSs do not require the presentation of separate financial statements for the parent entity and this publication includes only consolidated financial statements. However in some jurisdictions parent entity financial information also may be required. This publication does not illustrate IFRS 4 Insurance Contracts IAS 26 Accounting and Reporting by Retirement Benefit Plans or IAS 34 Interim Financial Reporting. This publication illustrates only the financial statements component of a financial report. However typically a financial report will include at least some additional commentary by management either in accordance with local laws and regulations or at the election of the entity see Technical guide . IFRSs and their interpretation .