IFRS accounting policy choices

[Sandrdolidze]

Hi,

Where can i find a list/summary of all accounting policy choices that are considered in IFRS, covering all applicable standards?

Thank you.

[Asnake E]

I don’t think it is possible to get such list in one place. You might try to Google. But it is better to be specific about the accounting policy so that you can go through the applicable standard and see if there are policy choices.

[Marek Muc]

I'm also not familiar with such a list, but since I haven't had the need to look for one, it's possible that it does exist

[JRSB]

If you do find one Sandrolidze, or compile one, will you post it here?

[DJP]

I've come across this paper:

https://aossg.org/docs/aossg%20publicat ... n-IFRS.pdf

[Sandrdolidze]

Thank you. If I find sth, I shall post.

[Marek Muc]

Re. the document DJP shared, classification options under IFRS 9 don't really qualify as accounting policy choices. On the other hand, they've missed options under IAS 27.10. It's also worth considering the presentation options for financial statements, such as P/L and OCI in either one or two statements, as well as various presentation choices in IAS 7. If we're including practical expedients, like those for short-term leases, IFRS 15 also has some. But it may be an interesting topic overall.

By the way, Sandrdolidze, what's your purpose for delving into this?