Buy custom J Sainsbury plc Reports: 2003-2006
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| Topic: |
Business
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| Number of pages / Number of words: |
12 / 3234 |
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The last statements under UK Generally Accepted Accounting Principles ("UK GAAP") were for the 52 weeks to 26 March 2005. An explanation of the transition to IFRS is provided in Note 42. A comparison of the GAAP-based 2005 and IFRS-based 2005 reports showed that whilst non-current assets declined by almost ?3 billion, total equity declined by only ?33 million thanks to adjustments in net current liabilities of over ?2...
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This shows how numbers can surprisingly appear and vanish like magic.
? Early adoption of the standard Amendment to IAS 19 ?Employee Benefits' is effective for annual periods beginning 1 January 2006, i.e. beginning 26 March 2006. However, Sainsbury's elected to early adopt this amendment and has applied the requirements of the amendment to the financial statements for the 52 weeks to 25 March 2006...
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