Updated to illustrate the disclosure and presentation required by IFRSs applicable to financial years beginning on or after 1 January 2006.
This bank is an existing preparer of IFRS financial statements; therefore IFRS 1 is not applicable. Transactions that are not relevant to the group’s operations have not been included. Appendices contain additional guidance on disclosure requirements (including ‘helpful hints’); an analysis of IFRS 7 as compared with IAS 30 and IAS 32; and a summary of the company’s financial instruments by class.
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