PwC Illustrative IFRS Consolidated Financial Statements for 2013 Year Ends

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This publication presents a set of consolidated financial statements prepared in accordance with International Financial Reporting Standards (IFRS) for a fictional manufacturing, wholesale, and retail group, IFRS GAAP plc. It reflects the requirements of IFRS standards for financial years beginning on or after 1 January 2013, with updates illustrating the disclosure and presentation requirements. Significant changes since 2012 include the application of IFRSs 10, 11, 12, and 13, IAS 19, and IAS 1's changes to Other Comprehensive Income. Appendices provide illustrative financial statements for various areas, including alternative presentations of cash flows and comprehensive income, biological assets, and oil and gas exploration assets. The content covers general information, significant accounting policies, financial risk management, critical accounting estimates, segment information, exceptional items, and other income. It also includes detailed sections on expenses, employee benefits, finance income and costs, investments, income tax, earnings per share, foreign exchange gains/losses, property and intangible assets, financial instruments, trade receivables, inventories, cash equivalents, share capital, dividends, provisions, cash generated from operations, contingencies, commitments, business combinations, transactions with non-controlling interests, related parties, and events after the reporting period. Previous edition IS