IFRS 1 module

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Module 1
Task 1.1
Identify the missing figures based on static balance equation.

Table 1.1
Indicators Sum, thousand rubles.
Assets at the beginning of the year 1000
Obligations at beginning of year 600
Reduction of capital for the year 100
The increase in commitments for the year 300
Assets at year-end ...............

Table 1.2
Indicators Sum, thousand rubles.
Assets at the beginning of the year 1200
Obligations at beginning of year 500
The reduction of assets for the year 100
The capital increase for the year 200
Liabilities at the end of the year ...............

Table 1.3
Indicators Sum, thousand rubles.
Assets at the beginning of the year 1100
Equity at beginning of year 600
The reduction commitments for the year 200
The increase in assets for the year 100
Capital at the end of the year ...............


Task 1.2
Make an operational profit and loss account based on the following data.
1. The balance of goods at the beginning of the year was 100 000 rubles. and at the end of the year decreased by 20%.
2. The discounts granted to the sales of goods amounted to 17 thousand rubles.
3. During the year, were issued 20,000 shares with par value of 10 rubles.
4. Interest expense amounted to 22,000 rubles.
5. The income tax rate - 20%.
6. During the year, procured goods worth 475,000 rubles.
7. Administrative expenses accounted for 20% of the cost of sales, or 9% of the gross proceeds.
8. The costs associated with the sale of the goods, make up 4/5 of operating expenses.

Table 1.4
Profit and loss report
(Vertical operating format)
Item Amount
Revenue ......... ..
Cost of sales (......... ..)
Gross profit ......... ..
Other income ......... ..
Distribution costs ......... ..
Administrative expenses ......... ..
Total operating expenses (......... ..)
Operating profit ......... ..
Financing costs (......... ..)
Profit before tax ......... ..
Income tax expense (......... ..)
Net profit for the period ......... ..

Task 1.3
Determine net cash flows from investing and financing activities ................................. during the reporting period ..................... .. ......... ..

Table 1.5
Business transactions for the year
Operation Amount, ths. Rub.
To sell the building for cash 1400
Profit from the sale of the building 200
Issued preference shares for cash 5,000
Paid dividends on preferred shares 400
Bonds are convertible into ordinary shares 2000
Purchased equipment for cash 500
Paid dividends in the form of ordinary shares 300

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