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国际金融报告准则-2007年金融模型报告(128页).rar

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《国际金融报告准则-2007年金融模型报告》(128页).rar Index to the notes to the consolidated financial statements Page 1 General information 11 2 Adoption of new and revised Standards 11 3 Significant accounting policies 13 4 Critical accounting judgements and key sources of estimation uncertainty 28 5 Revenue 30 6A Segment information [Alt 1 – for entities applying IFRS 8] 31 6B Segment information [Alt 2 – for entities applying IAS 14] 35 7 Investment revenue 38 8 Other gains and losses 39 9 Finance costs 40 10 Income taxes 41 11 Discontinued operations 46 12 Assets classified as held for sale 48 13 Profit for the year 49 14 Earnings per share 50 15 Property, plant and equipment 53 16 Investment property 56 17 Goodwill 57 18 Other intangible assets 60 19 Subsidiaries 62 20 Investments in associates 63 21 joint ventures 64 22 Other financial assets 65 23 Other assets 66 24 Inventories 66 25 Trade and other receivables 67 26 Finance lease receivables 69 27 Construction contracts 70 28 Issued capital 71 29 Reserves 73 30 Retained earnings and dividends 77 31 Minority interest 77 32 Borrowings 78 33 Convertible notes 80 34 Other financial liabilities 81 35 Provisions 83 36 Other liabilities 85 37 Trade and other payables 85 38 Obligations under finance leases 86 39 Retirement benefit plans 87 40 Financial instruments 90 41 Deferred revenue 103 42 Share-based payments 104 43 Related party transactions 107 44 Acquisition of subsidiaries 109 45 Disposal of business 111 46 Cash and cash equivalents 112 47 Non-cash transactions and financing facilities 112 48 Operating lease arrangements 113 49 Commitments for expenditure 114 50 Contingent liabilities and contingent assets 114 51 Events after the balance sheet date 115 52 Approval of financial statements 115

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