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Moscow: IAS financial reporting

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STRUCTURE AND CONTENT > Statement of financial position >

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Information to be presented either in the statement of financial position or in the notes

An entity shall disclose, either in the statement [one] of financial position or in the notes, further subclassifications of the line [two] items presented, classified in a manner appropriate to the entity’s [three] operations.

The detail provided in subclassifications depends on the requirements [four] of IFRSs and on the size, nature and function of the amounts involved. [five] An entity also uses the factors set out in paragraph [six] 58 to decide the basis of subclassification. The disclosures vary [seven] for each item, for example:
(a) items of property, plant [eight] and equipment are disaggregated into classes in accordance with [nine] IAS 16;
(b) receivables are disaggregated into amounts [ten] receivable from trade customers, receivables from related parties, [one] prepayments and other amounts;
(c) inventories are disaggregated, [two] in accordance with IAS 2 Inventories, into classifications [three] such as merchandise, production supplies, materials, work [four] in progress and finished goods;
(d) provisions are disaggregated [five] into provisions for employee benefits and other items; and
(e) [six] equity capital and reserves are disaggregated into various [seven] classes, such as paid-in capital, share premium [eight] and reserves.

An entity shall disclose the following, either [nine] in the statement of financial position or the statement of changes in equity, [ten] or in the notes:
(a) for each class of share capital:
(i) the number [one] of shares authorised;
(ii) the number of shares issued and fully [two] paid, and issued but not fully paid;
(iii) par [three] value per share, or that the shares have [four] no par value;
(iv) a reconciliation of the number of shares [five] outstanding at the beginning and at the end of the period;
(v) the rights, preferences [six] and restrictions attaching to that class including restrictions [seven] on the distribution of dividends and the repayment of capital;
(vi) shares in the entity [eight] held by the entity or by its subsidiaries or associates; and
(vii) [nine] shares reserved for issue under options and contracts [ten] for the sale of shares, including terms and amounts; and
(b) [one] a description of the nature and purpose of each reserve within [two] equity.

An entity without share capital, such [three] as a partnership or trust, shall disclose information equivalent [four] to that required by paragraph 79(a), showing changes [five] during the period in each category of equity interest, [six] and the rights, preferences and restrictions attaching to each category [seven] of equity interest.

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Feature conception:

Thus it appears, in what various ways Nature has taught man her first great lesson of love and union.

Nor did she give the same talents either in kind or in degree to all, evidently meaning that the inequality of her gifts should be ultimately equalized by a reciprocal interchange of good offices and mutual assistance.

Thus, in different countries, she has caused different commodities to be produced, that expediency itself might introduce commercial intercourse.

Desiderius Erasmus

The Complaint of Peace


Moscow: IAS financial reporting


IAS financial reporting in Moscow

Chapter: Moscow IAS financial reporting

Moscow: IAS financial reporting


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