PwC編 IFRS財務諸表事例 2018年会計年度用
Illustrative IFRS Consolidated Financial Statements for 2018 Year Ends
This publication presents PwC's illustrative consolidated financial statements for a fictitious listed company, containing illustrative disclosures for as many common scenarios as possible. The accounts comply with IFRS as issued at 31 May 2018 and that apply to financial years commencing on or after 1 January 2018.
There is a general view that financial reports have become too complex and difficult to read and that financial reporting tends to focus more on compliance than communication. At the same time, users tolerance for sifting through information to find what they need continues to decline. To demonstrate what companies could do to make their financial report more relevant, we've 'streamlined' the financial report to reflect some of the best practices that have been emerging globally over the past few years. In particular:
•Information is organised to clearly tell the story of financial performance and make critical information more prominent and easier to find.
•Additional information is included where it is important for an understanding of the performance of the company.
This latest edition includes:
•Illustrative disclosures to reflect the adoption of IFRS 9, 'Financial instruments' and IFRS 15, 'Revenue from contracts with customers', and to explain the impact of the changes in accounting policy.
•New illustrative disclosures required under amendments made to IFRS 2, 'Share-based payment' in relation to share-based payment plans with withholding tax obligations.
•Appendices including new leasing disclosures, applicable when an entity has adopted IFRS 16, 'Leases' as a lessee and illustrative disclosures for IFRS 6, 'Exploration for and evaluation of mineral resources' and IAS 41, 'Agriculture'.
•A summary of new standards and amendments effective for the first time for years ending 31 December 2018, and of forthcoming requirements.