The member firms within Grant Thornton International Ltd (GTIL) have extensive expertise in the application of IFRSs. GTIL, through its IFRS team, develops general guidance that supports its member firms’ commitment to high quality, consistent application of IFRSs and is therefore pleased to share these insights by publishing ‘Example Interim Consolidated Financial Statements 2016’ (the Publication).
The Publication reflects the collective experience of GTIL IFRS team and member firm IFRS experts, and is intended to illustrate the ‘look and feel’ of IFRS interim financial statements and to provide a realistic example of their presentation.
The Publications covers a number of areas, including:
- consolidated statement of financial position;
- consolidated statement of profit or loss;
- consolidated statement of profit or loss and other comprehensive income;
- consolidated statement of changes in equity;
- consolidated statement of cash flows; and
- notes to the interim consolidated financial statements.