IFRS 3: Accounting for Business Combinations
IFRS 3: Disclosure Requirements for Business Combinations
IFRS 5: Discontinued Operations
IFRS 7 Financial Instruments – Disclosures
IFRS 9: Scope and Initial Recognition
IFRS 9: Classification of Financial Assets and Financial Liabilities
IFRS 9: Derivatives and Embedded Derivatives: Definitions and Characteristics
IFRS 9: Amortised Cost and Effective Interest Rate
IFRS 9: Derecognition of Financial Assets
IFRS 9: Derecognition of Financial Liabilities
IFRS 9: Interest-Free Loans or Loans at Below-Market Interest Rate
IFRS 10 Consolidated Financial Statements
IFRS 12 Disclosure of Interests in Other Entities
IFRS 13: Scope and Disclosure Requirements
IFRS 13: Fair Value of Non-Financial Assets
IFRS 13: Fair Value of Liabilities and Own Equity
IFRS 15: Identifying a Contract
IFRS 15: Performance Obligations and Timing of Revenue Recognition
IFRS 15: Contract Modifications
IFRS 15: Principal vs Agent, or Reporting Revenue Gross vs Net
IFRS 15: Revenue from Licensing of Intellectual Property
IFRS 15: Revenue from Customers’ Unexercised Rights (Breakage)
IFRS 15: Customer Loyalty Programmes and Other Options for Additional Goods or Services
IFRS 15: Contract Assets and Contract Liabilities
IFRS 16: Recognition and Measurement of Leases
IFRS 16: Sale and Leaseback Transactions
IFRS 16: Presentation and Disclosure
IFRS 16: Transition from IAS 17 to IFRS 16
IFRS 18: Aggregation and Disaggregation in Financial Statements
IFRS 18: Identification of Management-Defined Performance Measures (MPMs)
IFRS 18: Presentation and Disclosure of Management-Defined Performance Measures (MPMs)
IFRS 18 / IAS 1: Cost of Sales
IFRS 18 / IAS 1: Classification of Assets and Liabilities as Current and Non-Current
IFRS 18 / IAS 1: Transactions with Owners in Their Capacity as Owners
Consistency of Presentation, Disclosure and Classification
Offsetting in Financial Statements
IAS 1 Presentation of Financial Statements
IAS 2: Scope, Definitions and Disclosure
IAS 2: Cost Formulas (FIFO, LIFO and Weighted Average Cost)
IAS 2: Net Realisable Value (NRV)
Materiality in IFRS Standards and Financial Reporting
IAS 10 Events after the Reporting Period
IAS 16: Scope, Definitions and Disclosure
IAS 16: Cost of Property, Plant and Equipment
IAS 16 / IAS 38: Revaluation Model for Property Plant and Equipment and Intangible Assets
IAS 20 Accounting for Government Grants and Disclosure of Government Assistance
IAS 21 The Effects of Changes in Foreign Exchange Rates
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 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 Contingent Assets and Contingent Liabilities
IAS 38: Scope, Definitions and Disclosure
IAS 38: Recognition and Cost of Intangible Assets
IAS 38 / IAS 16: Revaluation Model for Property Plant and Equipment and Intangible Assets
Index of IFRS Calculation Examples with an Illustrative Excel File