Below you will find the list of all IFRS calculation examples available on IFRScommunity.com, each accompanied by a corresponding 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 (an asset)
- Illustration of application of amortised cost and effective interest method (a loan payable)
- 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 (monthly 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