Knowledge Base

IAS 1 Presentation of Financial Statements

IAS 1: Classification of Assets and Liabilities as Current and Non-Current

IAS 2 Inventories: Scope, Definitions and Disclosure

IAS 2 Inventories: Cost of Inventories

IAS 2 Inventories: Cost Formulas (FIFO, LIFO and Weighted Average Cost)

IAS 2 Inventories: Net Realisable Value (NRV)

IAS 7 Statement of Cash Flows

IAS 8: Accounting Policies

IAS 8: Accounting Estimates

IAS 8: Accounting Errors

Materiality in IFRS Standards and Financial Reporting

IAS 10 Events after the Reporting Period

IAS 12 Income Taxes: Scope

IAS 12 Income Taxes: Deferred Tax

IAS 12 Income Taxes: Current Tax

IAS 16 Property, Plant and Equipment: Scope, Definitions and Disclosure

IAS 16 Property, Plant and Equipment: Cost of Property, Plant and Equipment

IAS 16 and IAS 38: Depreciation and Amortisation of Property, Plant and Equipment and Intangible Assets

IAS 16 and IAS 38: Revaluation Model for Property Plant and Equipment and Intangible Assets

IAS 19 Employee Benefits

IAS 20 Accounting for Government Grants and Disclosure of Government Assistance

IAS 21 The Effects of Changes in Foreign Exchange Rates

IAS 23 Borrowing Costs

IAS 24 Related Party Disclosures

Accounting for Intra-Group Transactions in Separate Financial Statements

IAS 27 Separate Financial Statements

IAS 28: Associates and Significant Influence

IAS 28: Equity Method

IAS 32: Scope

IAS 32: Financial Instruments: Definitions

IAS 32: Financial Liabilities vs Equity

IAS 32: Offsetting of Financial Instruments

IAS 34 Interim Financial Reporting

IAS 36: Impairment Framework for Non-Financial Assets

IAS 36: Cash-Generating Units (CGUs)

IAS 36: Value in Use as the Recoverable Amount

IAS 36: Impairment of Assets – Disclosure

IAS 37 Provisions

IAS 37 Contingent Assets and Contingent Liabilities

IAS 38 Intangible Assets: Scope, Definitions and Disclosure

IAS 38 Intangible Assets: Recognition and Cost of Intangible Assets

IAS 38 and IAS 16: Depreciation and Amortisation of Property, Plant and Equipment and Intangible Assets

IAS 38 and IAS 16: Revaluation Model for Property Plant and Equipment and Intangible Assets

IAS 40 Investment Property

IFRS 2 Share-based Payment

IFRS 3 Business Combinations: Scope of IFRS 3

IFRS 3 Business Combinations: Accounting for Business Combinations

IFRS 3 Business Combinations: Disclosure Requirements for Business Combinations

IFRS 5: Assets Held for Sale

IFRS 5: Discontinued Operations

IFRS 7 Financial Instruments: Disclosures

IFRS 8 Operating Segments

IFRS 9 Financial Instruments: Scope and Initial Recognition

IFRS 9 Financial Instruments: Classification of Financial Assets and Financial Liabilities

IFRS 9 Financial Instruments: Derivatives and Embedded Derivatives: Definitions and Characteristics

IFRS 9 Financial Instruments: Measurement

IFRS 9 Financial Instruments: Amortised Cost and Effective Interest Rate

IFRS 9 Financial Instruments: Impairment

IFRS 9 Financial Instruments: Derecognition of Financial Assets

IFRS 9 Financial Instruments: Derecognition of Financial Liabilities

IFRS 9 Financial Instruments: Factoring

IFRS 9 Financial Instruments: Interest-Free Loans or Loans at Below-Market Interest Rate

IFRS 9 Financial Instruments: Hedge Accounting

IFRS 10 Consolidated Financial Statements

IFRS 11 Joint Arrangements

IFRS 12 Disclosure of Interests in Other Entities

IFRS 13: Scope and Disclosure Requirements

IFRS 13: Fair Value Framework

IFRS 13: Fair Value of Non-Financial Assets

IFRS 13: Fair Value of Liabilities and Own Equity

IFRS 13: Valuation Techniques

IFRS 13: Fair Value Hierarchy

IFRS 15 Revenue from Contracts with Customers: Scope of IFRS 15

IFRS 15 Revenue from Contracts with Customers: Identifying a Contract

IFRS 15 Revenue from Contracts with Customers: Performance Obligations and Timing of Revenue Recognition

IFRS 15 Revenue from Contracts with Customers: Contract Modifications

IFRS 15 Revenue from Contracts with Customers: Transaction Price

IFRS 15 Revenue from Contracts with Customers: Principal vs Agent, or Reporting Revenue Gross vs Net

IFRS 15 Revenue from Contracts with Customers: Revenue from Licensing of Intellectual Property

IFRS 15 Revenue from Contracts with Customers: Revenue from Customers’ Unexercised Rights (Breakage)

IFRS 15 Revenue from Contracts with Customers: Customer Loyalty Programmes and Other Options for Additional Goods or Services

IFRS 15 Revenue from Contracts with Customers: Warranties

IFRS 15 Revenue from Contracts with Customers: Contract Assets and Contract Liabilities

IFRS 15 Revenue from Contracts with Customers: Contract Costs

IFRS 15 Revenue from Contracts with Customers: Disclosure

IFRS 16 Leases: Scope of IFRS 16

IFRS 16 Leases: Identifying a Lease

IFRS 16 Leases: Lease Term

IFRS 16 Leases: Recognition and Measurement of Leases

IFRS 16 Leases: Lease Modifications

IFRS 16 Leases: Sale and Leaseback Transactions

IFRS 16 Leases: Presentation and Disclosure

IFRS 16 Leases: Lessor Accounting

IFRS 16 Leases: Transition from IAS 17 to IFRS 16

Index of IFRS Calculation Examples with an Illustrative Excel File

About IFRS

Resources