Barclays 2005 Annual Report Download - page 240

Barclays PLC
Annual Report 2005
238
Notes to the accounts
For the year ended 31st December 2005
62 First-time adoption of International Financial Reporting Standards (IFRS)
The pages that follow contain detailed reconciliations of UK GAAP to IFRS in accordance with IFRS 1. The reconciliations contain two columns for
each period as well as the UK GAAP and IFRS results. The reclassify column includes reclassification and reanalysis of amounts from their UK GAAP
profit and loss account and balance sheet lines to the appropriate IFRS income statement and balance sheet lines. The remeasure column sets out
the effects of the recognition and measurement changes required by the transition to IFRS. The remeasure columns are further analysed into the
type of adjustment.
Differences between UK GAAP and IFRS provide more information on each type of adjustment and are referenced in the remeasure analysis.
Income statement
Full-year ended 31st December 2004
Remeasure analysis
Full-year ended 31st December 2004
Balance sheets
As at 1st January 2005 – assets
As at 31st December 2004 – assets
As at 1st January 2004 – assets
As at 1st January 2005 – liabilities
As at 31st December 2004 – liabilities
As at 1st January 2004 – liabilities
As at 1st January 2005 – shareholders’ equity
As at 31st December 2004 – shareholders’ equity
As at 1st January 2004 – shareholders’ equity
Remeasure analysis
As at 1st January 2005 – assets
As at 1st January 2005 – liabilities
As at 1st January 2005 – shareholders’ equity
As at 31st December 2004 –assets
As at 31st December 2004 – liabilities
As at 31st December 2004 – shareholders’ equity
As at 1st January 2004 – assets
As at 1st January 2004 – liabilities
As at 1st January 2004 – shareholders’ equity