International Financial Reporting Standards - IFRS/IAS - Ernst & Young - Belgium

Tools

• Good Group First-time Adopter (International) Limited - Illustrative financial statements for First-time Adopters (2011) (Download the pdf (pdf, 925kb) )
  This publication contains an illustrative set of consolidated financial statements of Good First-time Adopter (International) Limited, a large publicly listed manufacturing company and its subsidiaries (the Group), for the year ended 31 December 2011. These are the Group's first financial statements that have been prepared in accordance with IFRS - the Group is a first-time adopter. These illustrative financial statements have been prepared in accordance with IFRS in issue at 31 March 2011.
  
  
• Illustrative financial statements - Construction (Download the pdf) 
  The 2010 edition of Good Construction Group (International) Limited contains an illustrative set of consolidated financial statements of a fictitious construction company and its subsidiaries for the year ended 31 December 2010. These illustrative financial statements have been prepared in accordance with IFRS in issue as at 31 August 2010.
  
  
• Illustrative financial statements - Banking (Download the pdf)
  The 2010 edition of Good Bank (International) Limited contains an illustrative set of consolidated financial statements of a fictitious group of banking companies for the year ended 31 December 2010. Good Bank (International) Limited's activities include providing retail and corporate banking, investment banking and asset management services.
  This publication illustrates specific IFRS disclosures made by the banking industry. These illustrative financial statements have been prepared in accordance with IAS 39 Financial instruments: Recognition and Measurement and other International Financial Reporting Standards (IFRS) in issue as at 31 August 2010.
  
  
• Illustrative IFRS Financial Statements - Banking (Download the pdf)
  The 2008 edition of Good Bank (International) Limited - International GAAP Illustrative Financial Statements is now available. The fully searchable version of the 2008 edition is based on IFRS in issue at 28 February 2009.
  
  
• International GAAP® Disclosure Checklist (IFRS in issue at 31 March 2011) (Download the pdf (pdf, 1mb) )
  This checklist includes the disclosures required and encouraged by IFRS for entities with a year-end of 30 June 2011 or thereafter, and covers all IFRS issued before 31 March 2011.
  
  
• International GAAP® Disclosure Checklist - September 2010 (Download the pdf) (pdf, 1mb) 
  This checklist includes the disclosures required and encouraged by IFRS for entities with a 31 December 2010 year-end or thereafter, and covers all IFRS guidance issued before 30 September 2010.
  
• International GAAP Disclosure Checklist (Download the pdf )
  The March 2010 International GAAP Disclosure Checklist is now available for use and is designed to meet the needs of clients and client-service teams. The updated checklist is effective for entities with interim periods and year-ends ending 30 June 2010 or thereafter and covers all IFRS guidance issued before 31 March 2010.
  
  
• September 2009 International GAAP Disclosure Checklist (Download the pdf)
  The September 2009 International GAAP Disclosure Checklist is now available for use and is designed to meet the needs of clients and our client-service teams. The updated checklist is effective for entities with year-ends of 31 December 2009 or thereafter and covers all IFRS guidance issued before 30 September 2009.
  
  
• March 2009 International GAAP Disclosure Checklist (Download the pdf)
  The March 2009 International GAAP Disclosure is now available for use and is designed to meet the needs of clients and our client-service teams. The updated checklist contains all the disclosure requirements for an entity filing either year-end or interim IFRS-based financial statements and covers all IFRS guidance issued before 31 March 2009.
  
  
• Good Group (International) Limited - Illustrative interim condensed financial statement (30 June 2011) (Download the pdf (pdf, 477kb) )
  This edition contains illustrative interim condensed consolidated financial statements of Good Group (International) Limited and subsidiaries for the interim period ending 30 June 2011. It is prepared in accordance with IFRS issued as at 31 March 2011 and effective for annual periods beginning on 1 January 2011.
  
  
• Global Accounting & Auditing Information Tool (GAAIT)
  
  
• Good Group (International) Limited 2010 Illustrative financial statements (Download the pdf (pdf, 3mb)  )
  The 2010 edition of Good Group (International) Limited International GAAP® Illustrative Financial Statements is now available. This edition contains the consolidated financial statements for a fictitious company, Good Group (International) Limited, for the year ended 31 December 2010, based on IFRS in issue at 31 August 2010. The financial statements are cross-referenced to the source literature and include a summary of significant accounting policies and explanatory notes.
  
  
• Good Group (International) Limited (Download the pdf (pdf, 332kb) )
  The Good Group (International) Limited – International GAAP® Illustrative Interim Financial Statements is now available.  This edition contains the interim condensed consolidated financial statements for a fictitious company, Good Group (International) Limited, and subsidiaries (the Group) for the six months ending 30 June 2010. The standards applied in these interim condensed consolidated financial statements are those that were in issue as at 31 March 2010.
  
  
• Good Group (International) Limited 2009 Illustrative financial statements (Download the pdf) 
  The 2009 edition of Good Group (International) Limited International GAAP® Illustrative Financial Statements is now available.  This edition contains the consolidated financial statements for a fictitious company, Good Group (International) Ltd, for the year ended 31 December 2009, based on IFRS in issue at 31 August 2009.  The financial statements are cross-referenced to the source literature and include a summary of significant accounting policies and explanatory notes.
  
  
• Good Investment Fund Limited
  These two publications provide the financial statements of a fictitious investment company, Good Investment Fund Limited, prepared in accordance with IFRS issued up to 31 August 2010 and contain the financial statements of an open-ended investment company whose puttable shares are classified as either:
  • financial liabilities (pdf, 551kb) 
  • equity instruments (pdf, 587kb) 
  under the amended IAS 32 Financial Instruments: Presentation.
  
  
• Good Investment Fund Limited (Equities) (Download the pdf)
  This publication contains the financial statements of a fictitious investment company, Good Investment Fund Limited, prepared in accordance with IFRS issued up to 30 September 2009. This publication contains the financial statements of an open-ended investment company whose puttable shares are classified as equity instruments under the amended IAS 32 Financial Instruments: Presentation.
  
  
• Illustrative financial statements supplement for investment funds (Download the pdf)
  A Good Investment Fund Limited supplement is now available which provides illustrative examples of the additional disclosure requirements as a result of the amendments to IFRS 7 Financial Instruments: Disclosures for investment funds whose puttable shares are classified as equity.
  
  
• Good Investment Fund Limited (Liabilities) (Download the pdf)
  This publication contains the financial statements of a fictitious investment company, Good Investment Fund Limited, prepared in accordance with IFRS issued up to 30 September 2009. This publication contains the financial statements of an open-ended investment company whose puttable shares are classified as financial liabilities.
  
  
• Good Real Estate (International) Limited (Download the pdf)
  This publication contains an illustrative set of consolidated financial statements of a fictitious group of real estate companies for the year ended 31 December 2010. Good Real Estate Group (International) Limited’s activities includes the development and leasing of investment property together with the development and sale of residential property. This publication illustrates specific IFRS disclosures made by the real estate industry.
  
  
• Good Real Estate (International) Limited (Download the pdf)
  This publication provides an illustrative set of consolidated financial statements for Good Real Estate (International) Limited, a fictitious group of real estate companies, with a reporting date of 31 December 2009, prepared in accordance with IFRS in issue at 30 September 2009.
  
  
• Good Petroleum (International) Limited (Download the pdf)
  The 2010 edition of Good Petroleum (International) Limited - International GAAP® Illustrative Financial Statements is now available.  This publication contains an illustrative set of consolidated financial statements of a fictitious group of oil and gas companies for the year ended 31 December 2010.  These illustrative financial statements are based on IFRS in issue at 31 May 2010.  Good Petroleum (International) Limited's activities include oil exploration and field development and production and refining petroleum products.  This publication focuses on IFRS disclosures specific to the oil and gas industry.
  
  
• Good Mining 2010 (International) Limited (Download the pdf)
  The 2010 edition of Good Mining (International) Limited - International GAAP® Illustrative Financial Statements is now available. This edition contains the consolidated financial statements of a fictitious mining company for the year ended 31 December 2010.  These illustrative financial statements are based on IFRS in issue at 31 August 2010.  Good Mining (International) Limited's activities include mineral exploration, mine development and production. This publication illustrates specific IFRS disclosures made by the mining industry.
  
  
• Illustrative Financial Statements for Mining Sector (Download the pdf)
  A 2009 edition of Good Mining (International) Limited is now available. This publication provides an illustrative set of consolidated financial statements with a reporting date of 31 December 2009, prepared in accordance with IFRS in issue at 31 March 2009.
  
  
• Good Insurance Illustrative Financial Statements 2010 (Download the pdf (pdf, 976kb) )
  Good Insurance Illustrative Financial Statements 2010 contains the consolidated financial statements of a fictitious insurance group, Good Insurance (International) Limited (Good Insurance), prepared in accordance with IFRS issued up to 30 June 2010.  Good Insurance issues life and non-life insurance products as well as investment products that contain insurance components.
  
  
• Good Insurance (International) Limited (Download the pdf)
  This publication illustrates disclosures required to be made in the consolidated financial statements of an insurance group prepared in accordance with IFRS. It contains the consolidated financial statements of a fictitious insurance company with subsidiaries that is incorporated and listed in Euroland, with a reporting date of 31 December 2008. The standards applied in the consolidated financial statements are those that were in issue at 30 September 2008.
  
  
• Illustrative IFRS interim condensed financial statements (Download the pdf)
  This publication contains the interim condensed financial statements of a fictitious company, Good Group (International) Limited, which is a manufacturing company with subsidiaries, incorporated and listed in Euroland, with an annual reporting date of 31 December. The Group publishes half-year interim financial statements as at 30 June each year. These interim financial statements are prepared in accordance with IAS 34 Interim Financial Reporting. The standards applied in these interim condensed consolidated financial statements are those that were in issue as at 31 March 2008.