IFRS examples with an illustrative excel file

Below is the index of all IFRS 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
• modification of a financial liability that does not result in a derecognition

IFRS 13 excel examples:

• fair value a customer base calculated using multi-period excess earnings method

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:

• weighted average cost formula

IAS 12 excel examples:

• purpose of deferred tax
• exemption for initial recognition of leases under IFRS 16

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:

• simple calculation of defined benefit plan

IAS 21 excel examples:

• recognition of exchange differences
• translation of a foreign operation

IAS 23 excel examples:

• exchange differences eligible for capitalisation

IAS 28 excel examples:

• illustration of application of equity method
• accounting for a downstream transaction
• equity transactions of associate accounted for as deemed disposal

IAS 36 excel examples:

• impairment test of a CGU based on value in use
• WACC calculation