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International GAAP Holding Limited
Model Financial Statements for year ended 31 December 2014
This section provides you with a high level summary of the new and revised IFRSs that are effective for 2014 and beyond. Specifically, this section covers the following:
- An overview of the amendments to IFRSs and of the new Interpretation, which that are mandatorily effective for the year ending 31 December 2014; and
- An overview of new and revised IFRSs that are not yet mandatorily effective (but allow early application) for the year ending 31 December 2014. For this purpose, the discussion below reflects IFRSs issued on or before 31 July 2014. When entities prepare financial statements for the year ending 31 December 2014, they should also consider and disclose the potential impact of the application of any new and revised IFRSs issued by the IASB after 31 July 2014 but before the financial statements are authorised for issue.
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