Below is the index of all IFRS calculation examples available on IFRScommunity.com that come with an illustrative excel file:
IFRS 2 excel examples:
- share-based payment with service vesting condition and market condition
- share-based payment with non-market performance vesting condition and flexible vesting period
- share-based payment with market performance vesting condition and flexible vesting period
- share-based payment with variable awards based on market vesting conditions
- modification of a share-based payment through repricing of options
- modification of a share-based payment through repricing of options and changes in their number
- share-based payment transaction with cash alternative
- replacement awards in the context of business combinations
IFRS 9 excel examples:
- illustration of application of amortised cost and effective interest method
- revision of cash flows in amortised cost calculation
- re-estimation of cash flows in floating-rate instruments
- impairment: illustrative calculation of lifetime expected credit losses and 12-month expected credit losses for a loan
- impairment: lifetime ECL for trade receivables using a provision matrix
- purchased credit-impaired financial asset and credit adjusted effective interest rate
- asset that has become credit-impaired after initial recognition
- factoring with partial recourse that qualifies for derecognition
- loan at below-market interest rate subsidised by government
- intra-group interest-free loan
- modification of a financial liability that does not result in a derecognition
IFRS 13 excel examples:
IFRS 16 excel examples:
- initial measurement of the right-of-use asset and lease liability
- initial measurement of the right-of-use asset and lease liability (quarterly lease payments)
- initial measurement of the right-of-use asset and lease liability (rent-free periods)
- reassessment of the lease term with updated discount rate
- lease modification – decrease in scope
- lease modification – both increase and decrease in scope
- lease modification – change in consideration only
- accounting for a finance lease by a lessor
IAS 2 excel examples:
IAS 12 excel examples:
IAS 16 excel examples:
- diminishing balance depreciation with residual value
- diminishing balance depreciation without residual value
- sum of the digits depreciation
IAS 19 excel examples:
IAS 21 excel examples:
IAS 23 excel examples:
IAS 28 excel examples:
- illustration of application of equity method
- accounting for a downstream transaction
- equity transactions of associate accounted for as deemed disposal