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Summary of differences between IFRS and UK GAAP
The key changes for the Group in adopting IFRS in 2005 are:
Presentation - IAS 1
Dividends - IAS 10
Capitalised Leases - IAS 17
Employee Option and Performance Share Schemes - IFRS 2
Pension costs - IAS 19
Holiday pay - IAS 19
Goodwill - IAS 38
Associates - IAS 28
Deferred Tax - IAS 12
Cash flow
Transition to IFRS
Reconciliation of profit for the 53 weeks ended 2 January 2005
Reconciliation of equity at 29 December 2003 (date of transition to IFRS)
Reconciliation of equity at 2 January 2005 (date of last UK GAAP financial statement)
Adoption of IAS 32 and 39
Reconciliation of profit for the 52 weeks to 1 January 2006 (from IFRS to UK GAAP applicable at 2 January 2005)
Reconciliation of equity at 1 January 2006 (from IFRS to UK GAAP applicable at 2 January 2005
More information:
20 June 2004:
Update to impact of IFRS on Trinity Mirror
Accounting policies
Financial accounts under IFRS:
2005 Preliminary Statement
2005 Preliminary Results Presentation
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