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Finance for IT Decision Makers - A practical handbook by Michael Blackstaff

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A3 PUBLISHED ACCOUNTS

I explained in the Preface why the terminology of International Financial Reporting Standards has been adopted in this book. This appendix includes, with permission, an example of recently published accounts that comply with those standards. They are the 2011/12 group accounts of Tesco plc, the UK-based supermarket group. As stated in its 2011/12 annual report it is one of the world’s largest retailers, with operations in 14 countries and employing almost 520,000 people.

The main financial statements required by the Standards are reproduced, although in this book we have mostly been concerned with only two of them. They comprise:

  • an income statement (profit and loss account) for the period;
  • a statement of comprehensive ...

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