Illustrative Financial Statements 2011 - bdo singapore
Illustrative Financial Statements 2011 - bdo singapore
Illustrative Financial Statements 2011 - bdo singapore
Create successful ePaper yourself
Turn your PDF publications into a flip-book with our unique Google optimized e-Paper software.
ABC SINGAPORE LIMITED AND ITS SUBSIDIARIES<br />
CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME<br />
FOR THE FINANCIAL YEAR ENDED 31 DECEMBER <strong>2011</strong><br />
FRS 1: 88<br />
FRS 1: 99<br />
FRS 1: 83(a)(ii)<br />
FRS 1: 83(a)(i)<br />
Format 1 - By Function<br />
Profit attributable to:<br />
Owners of the parent<br />
Non-controlling interests<br />
Group<br />
Note <strong>2011</strong> 2010<br />
$’000 $’000<br />
FRS 1: 83(b)(ii)<br />
FRS 1: 83(b)(i)<br />
Total comprehensive income attributable to:<br />
Owners of the parent<br />
Non-controlling interests<br />
FRS 33: 66<br />
FRS 33: 66<br />
Earnings per share from continuing operations<br />
attributable to owners of the parent (cents)<br />
Basic 11<br />
Diluted 11<br />
FRS 33: 68<br />
FRS 33: 68<br />
Earnings per share from discontinued operation<br />
attributable to owners of the parent (cents)<br />
Basic 11<br />
Diluted 11<br />
Commentary<br />
In the application of FRS 1 (2008) Presentation of <strong>Financial</strong> <strong>Statements</strong>, the Group has elected to<br />
present:<br />
- a single statement of comprehensive income (FRS 1: 81(a));<br />
- the components of other comprehensive income net of related tax effects (FRS 1: 91(a) with the<br />
income tax effects of the individual components disclosed in Note 10); and<br />
- to present the reclassification adjustments relating to components of other comprehensive<br />
income in the statement of comprehensive income (FRS 1: 94).<br />
Please refer to Appendix A for an illustrative example of the alternative presentation format<br />
consisting of a consolidated income statement and a consolidated statement of other<br />
comprehensive income.<br />
The accompanying notes form an integral part of these financial statements.<br />
10 | P a g e