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1、Pro forma financial statementsIAS 1 covers the form and content of financial statements. The main components are: Statement of financial position Statement of profit or loss and other comprehensive income Statement of changes in equity Statement of cash flows Notes to the financial statementsStateme

2、nt of financialpositionXYZ GROUP STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 20X220X2$00020X1$000ASSETSNon-current assetsProperty, plant and equipment GoodwillOther intangible assets Investments in associates Investments in equity instrumentsX X X X X XX X X X X XCurrent assets Inventories Tra

3、de receivablesOther current assetsCash and cash equivalentsX X X X X XX X X X X XTotal assetsEQUITY AND LIABILITIESEquityShare capital Retained earningsOther components of equityTotal equityX X X XX X X XNon-current liabilities Long-term borrowings Deferred taxLong-term provisionsTotal non-current l

4、iabilitiesX X X XX X X XCurrent liabilities Trade and other payables Short term borrowingsCurrent portions of long-term borrowings Current tax payableShort-term provisions Total current liabilities Total liabilitiesTotal equity and liabilitiesX X X X X X X XX X X X X X X XYoure a Champion!Thanks for

5、 staying with us. You have finished this task.XYZ GROUP STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME FOR THE YEAR ENDED 31 DECEMBER 20X2(illustrating presentation in one statement)20X2$000X (X) X X (X)(X)(X)(X) X (X) XX (X)(X) X X20X1$000X (X) X X (X)(X)(X)(X) X (X) X(X) X (X) X XReven

6、ue Cost of sales Gross profit Other incomeDistribution costs Administrative expenses Other expensesFinance costs Profit before tax Income tax expensePROFIT FOR THE YEAROther comprehensive income:Gains/(losses) on property revaluations Investments in equity instrumentsIncome tax relating to items of

7、other comprehensive income Other comprehensive income for the year, net of tax TOTAL COMPREHENSIVE INCOME FOR THE YEARXYZ GROUP STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 31 DECEMBER 20X2Share capital$000X XRetained earnings$000X (X) XRevaluation Totalsurplus$000X Xequity$000X (X) XBalance at

8、 1 January 20X2 Prior period adjustment* Restated balanceChanges in equity for 20X2 Issue of share capital DividendsTotal comprehensive income for the yearTransfer to retained earningsBalance at 31 December 20X2X (X)X (X)XX X XX (X) XXXXYZ GROUP STATEMENT OF PROFIT OR LOSS FOR THE YEAR ENDED 31 DECE

9、MBER 20X2(illustrating presentation in two statements)20X2$000X (X) X X (X)(X)(X)(X) X (X) X20X1$000X (X) X X (X)(X)(X)(X) X (X) XRevenue Cost of sales Gross profit Other incomeDistribution costs Administrative expenses Other expensesFinance costs Profit before tax Income tax expensePROFIT FOR THE Y

10、EARXYZ GROUP STATEMENT OF PROFIT OR LOSS ANDOTHER COMPREHENSIVE INCOME FOR THE YEAR ENDED 31 DECEMBER20X220X2$000X20X1$000XProfit for the yearOther comprehensive income:Gains/(losses) on property revaluations Investments in equity instrumentsIncome tax relating to items of other comprehensive income Other comprehensive income fo