The restatement of the financial statements consists in a reclassification and re-aggregation of the items in the balance sheet and income statement made in order to have more significant data for the purposes of the subsequent financial statement analysis. For example gains realised on the disposal of available-for-sale financial assets are included in profit or loss of the current period. Reclassification of other trusts in the investment composition refer to Note 23 for further details. These reclassifications had no effect on the reported results of operations. Note C--Investments and Fair Value Measurements. Furthermore changes in ccounting estimates although briefly referred to in this a supplement are not considered the subject of this supplement. A the domicile and legal form of the. Reclassified certain amounts in prior-period financial statements to conform to the current periods presentation. The preparation of our Consolidated Financial Statements requires that we make estimates and assumptions that affect the reported amounts of assets and liabilities as well as the disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. FRS 1138The following items shall be disclosed in the financial statements unless they are disclosed elsewhere in information published with the financial statements eg.
Furthermore changes in ccounting estimates although briefly referred to in this a supplement are not considered the subject of this supplement. Notes to the Financial Statements For the financial year ended 31 December 2010 Illustrative Annual Report 2010 123 Reference Notes to the Financial Statements 4. Summary of significant accounting policies 045 3. In the other sections of the Annual Report. Note C--Investments and Fair Value Measurements. Reclassifications--Certain accounts in the prior year financial statements have been reclassified for comparative purposes to conform with the presentation in the current year financial statements. On the consolidated balance sheets income taxes receivable has been reclassified from Accrued taxes to Other current assets New Accounting Standards In June 2011 the Financial. Revenue Group 2010 2009 000 000 Sale of goods 172619 96854 Construction revenue 29808 11527 Rendering of services 7659 3929 210086 112310 Reclassification from hedging reserve Note 38biv12 128 50 Total sales. Financial instruments financial risks and capital management 081 5. 300 Beach Road 31-03 The Concourse Singapore 199555.
Reclassification of Prior Year Presentation. Reclassification of other trusts in the investment composition refer to Note 23 for further details. These reclassifications had no effect on the reported results of operations. Restatement of the income statements for the financial year ended 30 September 2009 The following table discloses the adjustments that have been made in accordance with the change in accounting policy to each of the line items in the Group and Companys income statement for the financial year ended 30 September 2009 and reclassification of prior years comparatives to. IFRS and its interpretation change over time. Certain prior year amounts have been reclassified for consistency with the current year presentation. However a financial report will typically include at least some additional commentary from management either in accordance with local laws and regulations or at the election of the entity see Technical guide. Financial instruments financial risks and capital management 081 5. Working capital was mainly due to the reclassification of trade receivables of US146 million from current asset to non-current asset as at 31 March 2020. On the consolidated balance sheets income taxes receivable has been reclassified from Accrued taxes to Other current assets New Accounting Standards In June 2011 the Financial.
The principal activities of its subsidiaries are described in Note 16 to the financial statements below. 15 If the financial statement disclosures relating to the restatement to correct a material misstatement in previously issued financial statements are not adequate the auditor should address the inadequacy of disclosure as described in section 705ModificationstotheOpinionintheIndependent AuditorsReport. Reclassifications--Certain accounts in the prior year financial statements have been reclassified for comparative purposes to conform with the presentation in the current year financial statements. The consequence is that the. Illustrative in nature The sample disclosures in this set of illustrative financial statements should not be considered to be. Reclassification can also be used to describe moving a note payable from a long-term liability account to a short-term or current liability account when the notes maturity date is less than one year away. An adjustment has been made to the Consolidated Statements of Cash Flows for fiscal year ended September 30 2014 to identify. However a financial report will typically include at least some additional commentary from management either in accordance with local laws and regulations or at the election of the entity see Technical guide. On the consolidated balance sheets income taxes receivable has been reclassified from Accrued taxes to Other current assets New Accounting Standards In June 2011 the Financial. Reclassification of other trusts in the investment composition refer to Note 23 for further details.
Reclassification can also be used to describe moving a note payable from a long-term liability account to a short-term or current liability account when the notes maturity date is less than one year away. An adjustment has been made to the Consolidated Statements of Cash Flows for fiscal year ended September 30 2014 to identify. The disclosures as presented in the 4-15 Model Financial 201 Statements Model are sufficient for these agencies. There was no effect on the change in net assets resulting from these reclassifications. FRS 1138The following items shall be disclosed in the financial statements unless they are disclosed elsewhere in information published with the financial statements eg. Certain prior year amounts have been reclassified for consistency with the current year presentation. Note 29 Quarterly Financial Data Unaudited 112 Note 30 Offsetting Assets And Liabilities113 Note 31 Qualified Affordable Housing Project Investments 114. Reclassification of comparatives Certainitemshave been reclassified from IAGs prior year financial report to conform to the current years presentation basis. Revenue Group 2010 2009 000 000 Sale of goods 172619 96854 Construction revenue 29808 11527 Rendering of services 7659 3929 210086 112310 Reclassification from hedging reserve Note 38biv12 128 50 Total sales. Reclassification of other trusts in the investment composition refer to Note 23 for further details.