Illustrative Financial Statements 2011 - bdo singapore

ABC SINGAPORE LIMITED AND ITS SUBSIDIARIES
CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME
FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2011
FRS 1: 88
FRS 1: 99
FRS 1: 83(a)(ii)
FRS 1: 83(a)(i)
Format 2 - By Nature (Single Statement)
Profit attributable to:
Owners of the parent
Non-controlling interests
Group
Note 2011 2010
$’000 $’000
FRS 1: 83(b)(ii)
FRS 1: 83(b)(i)
Total comprehensive income attributable to:
Owners of the parent
Non-controlling interests
FRS 33: 66
FRS 33: 66
Earnings per share from continuing operations
attributable to owners of the parent (cents)
Basic 11
Diluted 11
FRS 33: 68
FRS 33: 68
Earnings per share from discontinued operation
attributable to owners of the parent (cents)
Basic 11
Diluted 11
Commentary
In the application of FRS 1 (2008) Presentation of Financial Statements, the Group has elected to
present:
- a single statement of comprehensive income (FRS 1: 81(a));
- the components of other comprehensive income before related tax effects with one amount
shown for the aggregate amount of income tax relating to those components (FRS 1: 91(a)) with
the income tax effects of the individual components disclosed in Note 10; and
- the reclassification adjustments relating to components of other comprehensive income in the
statement of comprehensive income (FRS 1: 94).
Please refer to Appendix B for an illustrative example of the alternative presentation format
consisting of a consolidated income statement and a consolidated statement of other
comprehensive income.
The accompanying notes form an integral part of these financial statements.
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