PwC UK Illustrative Financial Statements: IFRS and UK GAAP (FRS 101) Example Accounts for 2014 Year Ends

1 General information;
2 Summary of significant accounting policies;
3 Financial risk management;
4 Critical accounting estimates and judgements;
5 Segment information;
6 Exceptional items;
7 Other income;
8 Other (losses)/gains – net;
9 Expenses;
10 Employees;
11 Finance income and costs;
12 Investments;
13 Income tax expense;
14 Earnings per share;
15 Net foreign exchange gains/(losses);
16 Property, plant and equipment;
17 Intangible assets;
18 Financial instruments;
19 Available-for-sale financial assets;
20 Derivative financial instruments;
21 Trade and other receivables;
22 Inventories;
23 Financial assets at fair value through profit or loss;
24 Cash and cash equivalents;
25 Non-current assets held for sale and discontinued operations;
26 Share capital and premium;
27 Share-based payments;
28 Retained earnings;
29 Other reserves;
30 Trade and other payables;
31 Borrowings;
32 Deferred income tax;
33 Post-employment benefits;
34 Dividends per share;
35 Provisions for other liabilities and charges;
36 Cash generated from operations;
37 Contingencies;
38 Commitments;
39 Business combinations;
40 Transactions with non-controlling interests;
41 Related parties;
42 Events after the reporting period;
43 Changes in accounting policies;
Appendices:
Appendix I – Alternative presentation;
Consolidated statement of cash flows – direct method;
Consolidated statement of comprehensive income – single statement, showing expenses by function;
Appendix II – Areas not illustrated in financial statements of IFRS GAAP plc;
1. Biological assets;
2. Construction contracts;
3. Oil and gas exploration assets;
4. Leases: accounting by lessor;
5. Government grants;
6. Revenue recognition: multiple-element arrangements;
7. Customer loyalty programmes;
8. Put option arrangements;
9. Foreign currency translations;
10. Share-based payments – modification and cancellation;
Appendix III – New standards and amendments;
Appendix IV – IFRS 9, 'Financial instruments'.