VALUE AIFRS Holdings
The VALUE AIFRS Holdings 2009 publication is designed to help you prepare your financial statements in line with Australian equivalents to International Financial Reporting Standards (AIFRS). It illustrates the major elements of the financial statements and provides expert commentary on all important items and required disclosures.

The fictitious circumstances of our example company, VALUE AIFRS Holdings Limited, have been chosen to illustrate the most common and significant accounting issues and associated disclosures under AIFRS.

Please note: The format of the statement of changes in equity in the interim financial report (page 328) and in Appendix H (pages 393 to 395) has been amended. This was done following a clarification by the IASB and is explained on page 398 of the publication (paragraphs 11 and 12). The changes are highlighted in red font.

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VALUE AIFRS Holdings