IFRS Accounting Taxonomy 2024 – Illustrative examples
Consolidated and separate statement of financial postion
Synthetic example on the base of illustrative example from IAS 1 demonstrating the presentation of consolidated and separate numbers for statement of financial position in a single statement using detailed XBRL tagging.
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XYZ Group and XYZ Parent |
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(in thousands of currency units) |
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GROUP |
PARENT |
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31 Dec 20X7 |
31 Dec 20X6 |
31 Dec 20X7 |
31 Dec 20X6 |
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ASSETS |
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Non-current assets |
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Property, plant and equipment |
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Goodwill |
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- |
- |
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Other intangible assets |
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Investments in subsidiaries |
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- |
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Investments in associates |
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Investments in equity instruments |
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Current assets |
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Inventories |
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Trade receivables |
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Other current assets |
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Cash and cash equivalents |
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Total assets |
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EQUITY AND LIABILITIES |
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Equity attributable to owners of the parent |
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Share capital |
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Retained earnings |
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Other components of equity |
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Non-controlling interests |
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- |
- |
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Total equity |
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Non-current liabilities |
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Non-current borrowings |
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Deferred tax |
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Non-current provisions |
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Total non-current liabilities |
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Current liabilities |
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Trade and other payables |
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Current borrowings |
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Current portion of non-current borrowings |
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Current tax payable |
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Current provisions |
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- |
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Total current liabilities |
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Total liabilities |
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Total equity and liabilities |
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