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Statement of Financial Position

Shown below is an example financial position (balance sheet) statement as per IAS 11) requirements.

  • Any values are fictional and are only shown for layout/familiarity purposes or for aiding calculation clarity.
  • Line items enclosed in [square brackets] are placeholders to show where they would be reported if any of these items apply.

Statement of Financial Position as at 30th June 20×3 for hArpanet Ltd

Non-Current Assets
Property, Plant & Equipment X
Total non-current assets X
Current Assets
Inventories X
Trade & Other Receivables X
Cash & Cash Equivalents X
Total current assets X
Total Assets X

Equity & Liabilities
Share Capital X
Share Premium X
[Revaluation Reserve] X
Retained Earnings X
Total Equity X
Non-Current Liabilities
Bank Loan X
Total non-current liabilities X
Current Liabilities
Trade & Other Payables X
Tax Payable X
Total current liabilities X
Total Liabilities X
Total Equity & Liabilities X
1) International Accounting Standards #1


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accounting/2013/11/statement-of-financial-position.txt · Last modified: 11/12/2013 21:08 by harpanet