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1、International Financial Reporting Standards Model financial statements 2010International FinancialReporting StandardsModel financialstatements 2010ContactsIFRS global officeGlobal Managing Director, IFRS Clients and MarketsJoel Osnossifrsglobalofficeukdeloitte.co.ukGlobal Managing Director, IFRS Tec
2、hnicalVeronica Pooleifrsglobalofficeukdeloitte.co.ukGlobal IFRS CommunicationsRandall Sogoloffifrsglobalofficeukdeloitte.co.ukIFRS centres of excellenceAmericasCanadaRobert Lefrancoisiasplusdeloitte.caLATCOFermin del Valleiasplus-LATCOUnited StatesRobert UAsia-PacificAustraliaBruce Porteriasplusdelo
3、itte4.auChinaStephen Tayloriasplusdeloitte.hkJapanShinya Iwasakiiasplus-tokyotohmatsu.co.jpSingaporeShariq Barmakyiasplus-Europe-AfricaBelgiumLaurent BoxusBEIFRSBDenmarkJan Peter Larsendk_iasplusdeloitte.dkFranceLaurence Rivatiasplusdeloitte.frGermanyAndreas Barckowiasplusdeloitte.deLuxembourgEddy T
4、ermatenluiasplusdeloitte.luNetherlandsRalph ter Hoeveniasplusdeloitte.nlRussiaMichael Raikhmaniasplusdeloitte.ruSouth AfricaGraeme Berryiasplusdeloitte.co.zaSpainCleber Custodioiasplusdeloitte.esUnited KingdomElizabeth Chrispiniasplusdeloitte.co.ukDeloittes website provides comprehensive information
5、 about international financial reporting in general and IASB activities inparticular. Unique features include:?daily news about financial reporting globally.?summaries of all Standards, Interpretations and proposals.?many IFRS-related publications available for download.?model IFRS financial stateme
6、nts and checklists.?an electronic library of several hundred IFRS resources.?all Deloitte Touche Tohmatsu Limited comment letters to the IASB.?links to several hundred international accounting websites.?e-learning modules for each IAS and IFRS at no charge.?information about adoptions of IFRSs aroun
7、d the world.?updates on developments in national accounting standards.International GAAP Holdings LimitedFinancial statements for the year ended 31 December 2010The model financial statements of International GAAP Holdings Limited for the year ended 31 December 2010 are intended to illustrate thepre
8、sentation and disclosure requirements of International Financial Reporting Standards (IFRSs). They also contain additional disclosures that areconsidered to be best practice, particularly where such disclosures are included in illustrative examples provided with a specific Standard.International GAA
9、P Holdings Limited is assumed to have presented financial statements in accordance with IFRSs for a number of years.Therefore,it is not a first-time adopter of IFRSs. Readers should refer to IFRS 1First-time Adoption of International Financial Reporting Standardsfor specific requirements regarding a
10、n entitys first IFRS financial statements, and to the IFRS 1 section of Deloittes Presentation and DisclosureChecklist for details of the particular disclosure requirements applicable for first-time adopters. Deloittes Presentation and Disclosure Checklist canbe downloaded from Deloittes web site Th
11、e model financial statements have been presented without regard to local laws or regulations. Preparers of financial statements will need toensure that the options selected under IFRSs do not conflict with such sources of regulation (e.g. the revaluation of assets is not permitted in certainregimes
12、but these financial statements illustrate the presentation and disclosures required when an entity adopts the revaluation model underIAS16 Property, Plant and Equipment). In addition, local laws or securities regulations may specify disclosures in addition to those required by IFRSs(e.g. in relation
13、 to directors remuneration). Preparers of financial statements will consequently need to adapt the model financial statements tocomply with such additional local requirements.The model financial statements do not include separate financial statements for the parent, which may be required by local la
14、ws or regulations, ormay be prepared voluntarily. Where an entity presents separate financial statements that comply with IFRSs, the requirements of IAS 287 Consolidatedand Separate Financial Statementswill apply. Separate statements of comprehensive income, financial position, changes in equity and
15、 cash flowsfor the parent will generally be required, together with supporting notes.Suggested disclosures are cross-referenced to the underlying requirements in the texts of the relevant Standards and Interpretations. References aregenerally to the most recent version of the relevant Standard or In
16、terpretation (unless specified otherwise) where the Standard or Interpretation hasbeen adopted by International GAAP Holdings Limited. Therefore, references to IFRS 3 and IAS 27 are to IFRS 3 and IAS 27 as revised in 2008.In these 2010 model financial statements, we have illustrated the impact of the adoption of a number of n
