Guide to annual financial statements – Illustrative disclosures …
https://assets.kpmg.com/content/dam/kpmg/xx/pdf/2021/09/2021-ifs.pdf
Our Climate change financial reporting resource centre provides FAQs to helpRemember the bigger pictureBasis for OpinionOther InformationAuditors’ Responsibilities for the Audit of the Consolidated Financial StatementsConsolidated1. Reporting entity3. Functional and presentation currency4. Use of judgements and estimatesb4. Use of judgements and estimates (continued)i. Measurement of fair values (continued)Specific policies applicable from 1 January 2021 for interest rate benchmark reform In preparing these consolidated financial statements, management has made judgements and estimates that affect the application of the Group’s accounting policies and the reported amounts of assets, liabilities, income and expenses. Actual results may differ from these estimates. Estimates and underlying assumptions are reviewed on an ongoing basis....
In preparing these consolidated financial statements, management has made judgements and estimates that affect the application of the Group’s accounting policies and the reported amounts of assets, liabilities, income and expenses. Actual results may differ from these estimates. Estimates and underlying assumptions are reviewed on an ongoing basis....
DA: 63 PA: 2 MOZ Rank: 66
