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EXECUTIVE Summary Application of IFRS: Retail companies March 2013 kpmg.com/ifrsContents Foreword1About this executive summary2Our Global RetailPractice2Revenue3Inventory4Property, plant and equipment

How to fill out of ifrs

How to fill out of ifrs

1. Read and familiarize yourself with the IFRS guidelines and standards.
2. Gather all relevant financial information and records.
3. Identify the specific financial statements that need to be prepared using the IFRS framework.
4. Ensure that all transactions and events are accurately classified and recorded.
5. Apply the appropriate IFRS principles and policies to measure and value assets, liabilities, income, and expenses.
6. Prepare supporting documentation and disclosures as required by the IFRS standards.
7. Review and analyze the financial statements for accuracy and compliance with IFRS guidelines.
8. Obtain necessary approvals and certifications from management and external auditors.
9. Publish and distribute the IFRS-compliant financial statements to stakeholders and regulatory authorities.
10. Continue to monitor and stay updated on any changes or revisions to the IFRS standards.

Who needs of ifrs?

1. Publicly traded companies that are required by regulatory bodies to report under the IFRS framework.
2. Large multinational corporations operating in multiple jurisdictions to maintain consistency and comparability in financial reporting.
3. Investors and financial analysts who rely on standardized financial information to make informed investment decisions.
4. Government agencies and regulatory bodies that use IFRS-compliant financial statements for oversight and monitoring purposes.
5. Academic institutions and educators teaching accounting and finance courses to provide students with a global perspective on financial reporting.
6. Small and medium-sized enterprises (SMEs) that choose to adopt IFRS voluntarily to enhance credibility and facilitate access to capital markets.
7. Non-profit organizations that receive funding from international sources and need to maintain transparency and accountability.

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What is of ifrs?

IFRS stands for International Financial Reporting Standards, which are a set of accounting standards developed by the International Accounting Standards Board (IASB) to provide a common global language for business affairs.

Who is required to file of ifrs?

Companies listed on a stock exchange or trying to raise capital in international markets are typically required to use IFRS.

How to fill out of ifrs?

IFRS reporting involves preparing financial statements following the guidelines set by the IASB. Companies need to ensure they are following all the required standards and disclosures.

What is the purpose of of ifrs?

The purpose of IFRS is to provide a standardized way for businesses to prepare and present their financial statements, making it easier for investors and stakeholders to compare financial information across different companies.

What information must be reported on of ifrs?

IFRS requires the reporting of financial information such as balance sheets, income statements, cash flow statements, and notes to the financial statements.