financial statement analysis (ias 1)
TRANSCRIPT
Oil and gas companies
Power companies
1.Bangladesh Petroleum CorporationBurmah Oil
2.Gas Transmission Company Limited
3. Jamuna Oil Company
4.Padma Oil CompanyPetrobangla
5.Titas Gas
1.Dhaka Electric Supply Company Limited
2.Power Grid Company of Bangladesh
3.Regent Power Limited
(1)
Are the financial statements identified clearly (using an
unambiguous title) and distinguished from other
information in the same document?
(2)Do the financial statements identify clearly and include all of the following: a. A statement of financial position as at the end of the reporting period
(2)b. A statement of comprehensive income for the reporting period showing the components of profit or loss as part of a single statement of comprehensive income
(4)
If necessary for a proper understanding of the information
presented, does the entity display prominently and repeat the
following:
a. The name of the reporting entity or other means of identification, and any change in that information from the end of the preceding reporting period
(5)
If not disclosed elsewhere in information published with the financial statements, does the entity disclose the following:b. The legal form of the entity
(5)
d. The address of the registered office (or principal place of business, if different from the registered office)
(14)Does the entity disclose comparative information for the previous period for all amounts reported in the financial statements, unless an IFRS permits or requires otherwise
(18)Does the entity retain in the financial statements from one period to the next: a. The presentation of items
(19)d. The fact that the entity’s owners or others have the power to amend the financial statements after issue. If applicable
(41)Unless required or permitted by another IFRS, does the entity present separately, and not offset, assets and liabilities
(44)If the entity separately presents current and non-current assets, and current and non- current liabilities in its statement of financial position, does the entity: IAS 1.66 a. Classify an asset as current when it:a. Is cash or a cash equivalent asset unless it is restricted from being exchanged or used to settle a liability for at least 12 months after the reporting period
(49)As a minimum, does the entity include the following line items in its statement of financial position:
a. Property, plant and equipment
(51) Does the entity present additional line items, headings and subtotals in the statement of financial position if such presentation is relevant to an understanding of the entity’s financial position
(54)Does the entity present all items of income and expense recognized in a reporting period:
a. In a single statement of comprehensive income
(63)As a minimum, does the entity include the following line items in the statement of comprehensive income or separate income statement:
a. Revenue
(63)
c. Share of the profit or loss of associates and joint ventures accounted for using the equity method
(75)If items of income and expense are material, does the entity disclose the following:
a. The amount
(76)Does the entity present or disclose an analysis of expenses using a classification (whichever is reliable and more relevant) based on either:
The nature of expenses