Illustrative IFRS Accounts for AIM Companies 2010

AIM Companies will soon be contemplating an onerous and challenging task - the preparation of their first annual group accounts under IFRS. To assist with this process PKF have produced a publication illustrating the consolidated financial statements of Exemplum Reporting plc, an imaginary AIM listed group.

The main objective of these accounts is to illustrate the first time adoption of IFRS for the year ended 31 December 2007. The accounts are compliant with IFRS standards and interpretations, effective for years commencing on or after 1 January 2007. Features of the publication include source references, commentary notes, and alternative presentation formats of statements and note disclosures permitted by IFRS. The commentary notes further explain the disclosure requirements, set out additional disclosures not illustrated, and provide guidance on differences between UK GAAP and IFRS.

The electronic pdf version of the accounts contains links within the accounts making it easier for the reader to navigate through the document.

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