Chapter 20 Preparation of financial statements for companies
Chapter overview
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üOverall structure of company financial report
üExample related to financial statement preparation
Overall structure of company financial report
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Introduction
üA complete t of financial statements in accordance with IAS 1 (revid) compris:
1. A statement of financial position
2. A statement of profit or loss and other comprehensive
income
3. A statement of changes in equity
4. A statement of cash flows; and
ØNotes, comprising a summary of significant accounting policies and other explanatory notes.
Proforma financial statements Statement of profit or loss for the year ended 31 March 20X7爱到无路可退
$'000 Revenue X民事调解
Cost of sales(X)团队游戏室内活跃气氛
Gross profit X
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Other income X Distribution costs(X) Administrative expens(X)
Finance costs(X)腾云山
最美的风景作文400字Profit before tax X
Income tax expen(X)
Profit for the year X
