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Ias 1 presentation of financial statements

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Hyderabad Chapter of ICWAI
Hyderabad Chapter of ICWAI
Economy & FinanceBusiness
1 of 51
IAS 1 PRESENTATION OF FINANCIAL STATEMENTS N R GOVINDARAJAN CHARTERED ACCOUNT FCA,AICWA, CISA, DISA(ICAI)
OVERVIEW ,[object Object],[object Object],[object Object],[object Object],[object Object]
OVERVIEW ,[object Object],[object Object],[object Object],[object Object],[object Object]
Scope and objectives ,[object Object],[object Object],[object Object],[object Object],[object Object]
Scope and objectives ,[object Object],[object Object],[object Object],[object Object],[object Object]
Components of Financial Statements ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Components of Financial Statements ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Components of Financial Statements ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Overall considerations ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Fair presentation ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Deviation from IFRS – Para 20 ,[object Object],[object Object],[object Object]
Disclosure as per Para 20 ,[object Object],[object Object],[object Object],[object Object],[object Object]
Accrual and Consistency ,[object Object],[object Object],[object Object]
Materiality, aggregation and Offsetting ,[object Object],[object Object],[object Object],[object Object],[object Object]
Offsetting ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Going concern ,[object Object],[object Object],[object Object],[object Object]
Comparative information ,[object Object],[object Object],[object Object]
Reporting frequency ,[object Object],[object Object],[object Object]
Presentation and Disclosures ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Statement of Financial Position ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Current and Non current assets ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Operating cycle ,[object Object],[object Object]
Current liabilities ,[object Object],[object Object],[object Object],[object Object],[object Object]
Current liabilities ,[object Object],[object Object]
Can a long term liability be treated as current liability? ,[object Object],[object Object],[object Object]
Exceptions ,[object Object],[object Object],[object Object],[object Object]
Statement of Comprehensive Income ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Comprehensive Income ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Components of Comprehensive Income ,[object Object],[object Object],[object Object],[object Object],[object Object]
Nature method ,[object Object],[object Object],[object Object],[object Object],[object Object]
Function method ,[object Object],[object Object],[object Object],[object Object]
Statement of Changes in Equity ,[object Object],[object Object],[object Object]
Statement of Changes in Equity ,[object Object],[object Object],[object Object],[object Object]
Statement of Changes in Equity ,[object Object],[object Object]
Statement of Changes in Equity ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Cash flow statement ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Cash flow statement ,[object Object],[object Object],[object Object],[object Object]
Notes to accounts ,[object Object],[object Object],[object Object]
Notes to accounts ,[object Object],[object Object],[object Object]
Notes to accounts ,[object Object],[object Object],[object Object],[object Object],[object Object]
Disclosure of accounting policies ,[object Object],[object Object],[object Object]
Estimation uncertainty ,[object Object],[object Object]
Capital disclosures ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Other disclosures ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
MODEL STATEMENT OF FINANCIAL POSITION
Structure of Statement of Financial Position 2009 2008 ASSETS Non-current Assets Property , Plant & Equipment Goodwill Other Intangible Assets Investments in Associates Available for Sale Investments Current Assets Inventories Trade Receivables Other Current Assets Cash & Cash Equivalents Total Assets
EQUITY AND LIABILITIES Equity attributable to the owners of the parent Share Capital Retained Earnings Other components of Equity Non-controlling Interest Total Equity Structure of Statement of Financial Position 2009 2008
Non-current Liabilities Long-term borrowings Deferred tax Long term provisions Total non-current liabilities Current Liabilities Trade and other payables Short-term borrowings Current portion of long- term borrowings Current tax payable Short-term provisions Total current liabilities Total liabilities
SUMMARY ,[object Object],[object Object]
CASE STUDIES
THANK YOU [email_address]

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Ias 1 presentation of financial statements

  • 1. IAS 1 PRESENTATION OF FINANCIAL STATEMENTS N R GOVINDARAJAN CHARTERED ACCOUNT FCA,AICWA, CISA, DISA(ICAI)
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  • 45. MODEL STATEMENT OF FINANCIAL POSITION
  • 46. Structure of Statement of Financial Position 2009 2008 ASSETS Non-current Assets Property , Plant & Equipment Goodwill Other Intangible Assets Investments in Associates Available for Sale Investments Current Assets Inventories Trade Receivables Other Current Assets Cash & Cash Equivalents Total Assets
  • 47. EQUITY AND LIABILITIES Equity attributable to the owners of the parent Share Capital Retained Earnings Other components of Equity Non-controlling Interest Total Equity Structure of Statement of Financial Position 2009 2008
  • 48. Non-current Liabilities Long-term borrowings Deferred tax Long term provisions Total non-current liabilities Current Liabilities Trade and other payables Short-term borrowings Current portion of long- term borrowings Current tax payable Short-term provisions Total current liabilities Total liabilities
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