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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