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Statement of compliance These consolidated financial statements have been prepared in accordance with the accounting and reporting standards as applicable in Pakistan. It replaced IAS 3 Consolidated Financial Statements issued in June 1976 except in so far as IAS 3 dealt with accounting for investments in associates. 16062002 the consolidated financial statements have been prepared in accordance with IASIFRS standards and IFRIC interpretations applicable at 31 December 2018 and as adopted by the European Union carve-out version thus using certain exceptions in the application of IAS 39 on macro-hedge accounting.

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Ias 3 consolidated financial statements. It replaced those parts of IAS 3 Consolidated Financial Statements issued in June 1976 that had not been replaced by IAS 27. IFRS Example Consolidated Financial Statements 5 Consolidated statement of financial position expressed in thousands of Euroland currency units except per share amounts IAS 151c IAS 151d-e Notes 31 Dec 2018 31 Dec 2017 Equity and liabilities Equity Equity attributable to owners of the parent. IAS 28 Accounting for Investments in Associates was issued by the International Accounting Standards Committee in April 1989.

In April 2001 the International Accounting Standards Board IASB resolved that all Standards and. Amendments to IAS 1. IAS 27 was reformatted in 1994 and limited amendments were made by IAS 39 in 1998 and 2000.

IAS 1 sets out the overall requirements for financial statements including how they should be structured the minimum requirements for their content and overriding concepts such as going concern the accrual basis of accounting and the currentnon-current distinction. It replaced IAS 3 Consolidated Financial Statements issued in June 1976 except in so far as IAS 3 dealt with accounting for investments in associates. Consolidated Financial Statements Superseded in 1989 by IAS 27.

IFRS 3R and IAS 27R The IASB has issued two new standards. In April 2001 the International Accounting Standards Board IASB resolved that all. IFRS 10 is a new standard which supersedes IAS 27 Consolidated and Separate Financial Statements IAS 27 and SIC-12 Consolidation - Special Purpose Entities SIC- 12.

Purposes of the presentation of interim financial statements all paragraphs in IAS 1 apply to a complete set of financial statements whereas only IAS 115 35 are applicable for condensed financial statements IAS 14 which cover the following general features. IFRS 3R on business combinations and IAS 27R on consolidated and separate financial statements. The standard requires a complete set of financial statements to comprise a statement of financial position a statement of.

94 Registration Document 2013 Essilor 3 FINANCIAL STATEMENTS Consolidated Financial Statements 332 Consolidated balance sheet Assets millions Note December 31 2013 December 31 2012 Goodwill 11 2476 2087 Other intangible assets 12 732 622 Property plant and equipment 13 998 1000 Investments in associates 15 113 110 Non-current ﬁ nancial assets 16 97 119. IAS 27 outlines when an entity must consolidate another entity how to account for a change in ownership interest how to prepare separate financial statements and related disclosures. 45 rows IAS 3.

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