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MFRS 101 PRESENTATION OF FINANCIAL STATEMENTS XYZ STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME FOR THE YEAR ENDED 31 DECEMBER 20X0 20X0 RM Revenue x Less.
Format sofp. RM RM RM Sales XXX Less. 1 FORMAT OF FINAL ACCOUNTS VERTICAL FORMAT Name of Business Statement of Profit or Loss for the year ended eg 31 December 2015 RM RM RM Sales XX Less. Statement of Financial Position also known as the Balance Sheet presents the financial position of an entity at a given date.
VERTICAL FORMAT OF SOFP BALANCE SHEET Assets 193500 Minus Liabilities 128100 Equals Capital 65400. These are illustrative IFRS financial statements of a listed company prepared in accordance with International Financial Reporting Standards. Assets Liabilities Equity.
FORMAT OF SOCI AND SOFP FOR A SOLE TRADER. Assets RM RM Non-current assets Buildings XXX Property plant and equipment XXX Less. Statement of Financial Position SoFP for short SoFP is simply the result of an accounting equation.
Provision for depreciation Accumulated depreciation XXX XXX Motor vehicles XXX Less. Thus the assets are always listed first. Lets understand the format of the Statement of Financial Position in more detail 1 Current Asset Current Assets are those cash and items which will be converted into cash in the normal course of business within one year and includes Inventory Trade Receivables Trade Receivables Trade receivable is the amount owed to the business or company by its customers.
Format of SOCI and SOFP laza enterprise statement of comprehensive income for the year ended 31 december 20x0 rm rm revenue return sales returns xx xx net. Return inwardsSales returns Discount allowedSales discount XX XX Net sales a XXX. Discount givenallowed xx Net Sales xxx Cost of Good Sold Opening Inventory xx Purchase x Add.
Closing inventory x x gross profit x. Provision for depreciation. RM RM RM Sales XXX - returns inwards sales return XXX Net sales XXX -Cost of goods sales Opening inventory XXX Purchase XXX -returns outwards purchase return XXX XXX Carriage inwards XXX Custom duty XXX Insurance on.
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