1 General information; 2 Summary of significant accounting policies; 3 Financial risk management; 4 Critical accounting estimates and judgements; 5 Segment information; 6 Exceptional items; 7 Other income; 8 Other (losses)/gains - net; 9a Expenses by nature; 9b Auditor remuneration; 10a Employee benefit expense; 10b Average number of people employed; 11 Finance income and costs; 12a Investments in subsidiaries; 12b Investments in associates; 13 Income tax expense; 14 Earnings per share; 15 Net foreign exchange gains/(losses); 16 Property, plant and equipment; 17 Intangible assets; 18a Financial instruments by category; 18b Credit quality of financial assets; 19 Available-for-sale financial assets; 20 Derivative financial instruments; 21 Trade and other receivables; 22 Inventories; 23 Financial assets at fair value through profit or loss; 24 Cash and cash equivalents; 25 Non-current assets held for sale and discontinued operations; 26 Share capital and premium; 27 Share-based payments; 28 Retained earnings; 29 Other reserves; 30 Trade and other payables; 31 Borrowings; 32 Deferred income tax; 33 Retirement benefit obligations; 34 Provisions for other liabilities and charges; 35 Dividends per share; 36 Cash generated from operations; 37 Contingencies; 38 Commitments; 39 Business combinations; 40 Transactions with non-controlling interests; 41 Related-party transactions; 42 Events after the reporting period; 43 Principal subsidiaries and associates.
This publication provides examples of sets of accounts for the year ended 31 December 2012. Illustrating the required disclosure and presentation for UK groups and UK companies, these model accounts will help you prepare your financial statements whether you report under International Financial Reporting Standards (IFRS) or UK GAAP.
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