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Financial Accounting: IFRS, 3rd Edition by Donald E. Kieso, Paul D. Kimmel, Jerry J. Weygandt

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Appendix C Specimen Financial Statements: Petra Foods Limited

Consolidated Income Statement

for the financial year ended 31 December 2013

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The accompanying notes form and integral part of these financial statements.

Consolidated Statement of Comprehensive Income

for the financial year ended 31 December 2013

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The accompanying notes form and integral part of these financial statements.

Balance Sheets

as at 31 December 2013

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The accompanying notes form and integral part of these financial statements.

Consolidated Statement of Changes of Equity

for the financial year ended 31 December 2013

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The accompanying notes form and integral part of these financial statements.

Consolidated Statement of Cash Flow

for the financial year ended 31 December 2013

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The accompanying notes form and integral part of these financial statements.

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