MAZARS Ltd Michael Ackermann
Fanny Chapuis
Licensed audit expert
Licensed audit expert
(Auditor in charge)
Geneva, May 2, 2023
Attachments
Consolidated financial statements (statement of comprehensive income, statement of
financial position, statement of reserves, statement of cash flows and notes)
INTERNATIONAL FEDERATION OF RED CROSS AND RED CRESCENT SOCIETIES, GENEVA CONSOLIDATED FINANCIAL STATEMENTS 2022 Page 1
Public
CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME ……………………………………………...2
CONSOLIDATED STATEMENT OF FINANCIAL POSITION ……..……………………………………………...3
CONSOLIDATED STATEMENT OF CHANGES IN RESERVES …..……………………………………………...4
CONSOLIDATED STATEMENT OF CASH FLOWS …………….…..……………………………………………...5
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 1. ACTIVITIES AND BASIS OF ACCOUNTING .............................................................................................. 6 1.1
Activities and organisation ............................................................................................................................... 6
1.2
Significant accounting policies and basis of preparation .................................................................................. 6
1.3
Critical accounting estimates and judgements .................................................................................................. 7
1.4
Changes in accounting policies and disclosures ............................................................................................... 8
1.5
New Standards, Amendments and Interpretations ............................................................................................ 8
1.6
Significant item in the current reporting period ................................................................................................ 9
1.7
Subsequent event .............................................................................................................................................. 9
2.
