Estados financieros niif

International Financial Reporting Standards Model financial statements 2009

Contacts
Global IFRS leadership team IFRS global office Global IFRS leader Ken Wild kwild@deloitte.co.uk IFRS centres of excellence Americas New York Robert Uhl iasplusamericas@deloitte.com Montreal Robert Lefrancois iasplus@deloitte.ca

Asia Pacific Hong Kong Stephen Taylor iasplus@deloitte.com.hk Melbourne BrucePorter iasplus@deloitte.com.au

Europe-Africa Copenhagen Jan Peter Larsen dk_iasplus@deloitte.dk Frankfurt Andreas Barckow iasplus@deloitte de

Johannesburg Graeme Berry iasplus@deloitte.co.za

London Veronica Poole iasplus@deloitte.co.uk

Paris Laurence Rivat iasplus@deloitte.fr

Deloitte’s www.iasplus.com website provides comprehensive information about international financialreporting in general and IASB activities in particular. Unique features include: • daily news about financial reporting globally. • summaries of all Standards, Interpretations and proposals. • many IFRS-related publications available for download. • model IFRS financial statements and checklists. • an electronic library of several hundred IFRS resources. • all Deloitte Touche Tohmatsu comment letters tothe IASB. • links to several hundred international accounting websites. • e-learning modules for each IAS and IFRS – at no charge. • information about adoptions of IFRSs around the world. • updates on developments in national accounting standards.

International GAAP Holdings Limited Financial statements for the year ended 31 December 2009
The model financial statements of International GAAPHoldings Limited are intended to illustrate the presentation and disclosure requirements of International Financial Reporting Standards (IFRSs). They also contain additional disclosures that are considered to be best practice, particularly where such disclosures are included in illustrative examples provided with a specific Standard. International GAAP Holdings Limited is assumed to have presentedfinancial statements in accordance with IFRSs for a number of years. Therefore, it is not a first-time adopter of IFRSs. Readers should refer to IFRS 1 First-time Adoption of International Financial Reporting Standards for specific requirements regarding an entity’s first IFRS financial statements, and to the IFRS 1 section of Deloitte’s Presentation and Disclosure Checklist for details of theparticular disclosure requirements applicable for first-time adopters. The model financial statements have been presented without regard to local laws or regulations. Preparers of financial statements will need to ensure that the options selected under IFRSs do not conflict with such sources of regulation (e.g. the revaluation of assets is not permitted in certain regimes – but these financialstatements illustrate the presentation and disclosures required when an entity adopts the revaluation model under IAS 16 Property, Plant and Equipment). In addition, local laws or securities regulations may specify disclosures in addition to those required by IFRSs (e.g. in relation to directors’ remuneration). Preparers of financial statements will consequently need to adapt the model financialstatements to comply with such additional local requirements. The model financial statements do not include separate financial statements for the parent, which may be required by local laws or regulations, or may be prepared voluntarily. Where an entity presents separate financial statements that comply with IFRSs, the requirements of IAS 27 Consolidated and Separate Financial Statements will apply.Separate statements of comprehensive income, financial position, changes in equity and cash flows for the parent will generally be required, together with supporting notes. Suggested disclosures are cross-referenced to the underlying requirements in the texts of the relevant Standards and Interpretations. References are generally to the most recent version of the relevant Standard or Interpretation...