IFRS Taxonomy 2020 – Illustrative examples

Consolidate and separate statement of financial postion

Synthetic example on the base of illustrative example from IAS 1 demonstrating the presentation of consolidated and separate numbers for statement of financial position in a single statement using detailed XBRL tagging.

XYZ Group and XYZ Parent
(in thousands of currency units)
	GROUP		PARENT
	31 Dec 20X7	31 Dec 20X6	31 Dec 20X7	31 Dec 20X6
ASSETS
Non-current assets
Property, plant and equipment	350,700	360,020	250,400	260,300
Goodwill	80,800	91,200	-	-
Other intangible assets	227,470	227,470	134,250	134,250
Investments in subsidiaries	-	-	250,000	250,000
Investments in associates	100,150	110,770	23,300	21,000
Investments in equity instruments	142,500	156,000	12,000	40,030
	901,620	945,460	669,950	705,580
Current assets
Inventories	135,230	132,500	100,000	85,000
Trade receivables	91,600	110,800	82,300	93,200
Other current assets	25,650	12,540	22,100	10,000
Cash and cash equivalents	312,400	322,900	233,200	280,400
	564,880	578,740	437,600	468,600
Total assets	1,466,500	1,524,200	1,107,550	1,174,180

EQUITY AND LIABILITIES
Equity attributable to owners of the parent
Share capital	650,000	600,000	650,000	600,000
Retained earnings	243,500	161,700	160,800	148,000
Other components of equity	10,200	21,200	5,600	12,300
	903,700	782,900	816,400	760,300
Non-controlling interests	70,050	48,600	-	-
Total equity	973,750	831,500	816,400	760,300

Non-current liabilities
Non-current borrowings	120,000	160,000	40,000	50,000
Deferred tax	28,800	26,040	2,350	1,250
Non-current provisions	28,850	52,240	10,500	13,000
Total non-current liabilities	177,650	238,280	52,850	64,250

Current liabilities
Trade and other payables	115,100	187,620	72,500	133,030
Current borrowings	150,000	200,000	148,600	198,600
Current portion of non-current borrowings	10,000	20,000	5,000	5,000
Current tax payable	35,000	42,000	12,000	13,000
Current provisions	5,000	4,800	200	-
Total current liabilities	315,100	454,420	238,300	349,630
Total liabilities	492,750	692,700	291,150	413,880
Total equity and liabilities	1,466,500	1,524,200	1,107,550	1,174,180

The Foundation has trade marks registered around the world (Marks) including ‘IAS®’, ‘IASB®’, the IASB® logo, ‘IFRIC®’, ‘IFRS®’, the IFRS® logo, ‘IFRS for SMEs®’, the IFRS for SMEs® logo, ‘IFRS Taxonomy’, ‘International Accounting Standards®’, ‘International Financial Reporting Standards®’, the ‘Hexagon Device’, ‘NIIF®’ and ‘SIC®’. Further details of the Foundation’s Marks are available from the Foundation on request.

XBRL attributes

IFRS Taxonomy 2020 – Illustrative examples