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International Financial Reporting Standards: A Pre-/Post-Ifrs Adoption Comparative Analysis

Table 10:

Previous standards Effects of the transition to IFRS IFRS opening balance
TurnoverGoods for resaleRevenues from investmentsOther gains or lossesChanges in inventoriesRaw materials and consumables expenseDepreciation and impairmentPersonnel expensesFinancial expensesOperating expensesOther expensesOther revenues 3,837,941(904,580)148,32625,619110,852(151,783)(694,138)(503,092)(561)-(724,286)384,535 ---(75,425)-33,41988,02448(23,672)(193,304)288,581(250,863) 3,837,941(904,580)148,326(49,806)110,852(118,364)(606,114)(503,044)(24,233)(193,304)(435,705)(133,672)
Profit before taxTax expenseYear-to-date profitYear-to-date overall profit/loss 1,528,833(284,786)1,244,0471,244,047 (133,192)8,324124,868124,868 1,395,641(276,462)1,119,1791,119,179
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