Skip to content

Accounts examples

  • Accounting policies, changes and errors – IAS 8
    • IFRS 15 early adoption, App C, paras C3, C4 transition exemption provisions taken
    • IFRS 15 early adopted, full retrospective application, exemption in Appendix C para C4 taken
    • IFRS 9 adopted, IAS 8 para 28, IAS 1 para 10(f), disclosures for change of policy
    • IAS 8 para 28, IAS 41, IAS 16, adoption of amendments for bearer plants, IAS 41 para 63, transitional exemption for current year
    • IAS 8 para 49, IAS 1 para 10(f), disclosures for correction of error
    • IAS 8 para 29, IAS 1 para 10(f), prior year adjustment for error, disclosures, third balance sheet, management commentary
    • IAS 8 para 49, correction of prior period errors
    • IAS 8 para 49, PYA for multiple prior year errors, IAS 1 para 125, estimation uncertainty
    • IAS 8 para 49, prior year adjustment to correct errors, management commentary, corrective actions, qualified audit report
  • Agriculture – IAS 41
    • IAS 41, certain disclosures of assumptions for poultry, sugar cane and bananas, level 3 valuations
    • IAS 41 and IAS 16 amendments policy for bearer plants and palm oil bunches IFRS 13 level 3 disclosures
    • IAS 41, biological assets disclosures, pigs, bulls, policy, fair value hierarchy and methods, financial and other risks
    • IAS 41 disclosures, forestry, discounted cash flow valuation, IFRS 13 level 3 hierarchy
    • IAS 41, policies, IFRS 13 disclosures biological assets, forestry
    • IAS 41 disclosures with IFRS 13 valuation disclosures, sugar, crops and pigs
    • IAS 41 disclosures, cattle, IFRS 13 level 2 and level 3 valuations
    • IAS 41, IFRS 13 certain disclosures, crops, poultry, milk and breeding cattle
    • IAS 41 disclosures, IFRS 13 level 3 disclosures, fish farming
    • IAS 41, IFRS 13, disclosures, hogs, poultry
    • IAS 41, IAS 16, IFRS 13,certain disclosures following adoption of IAS 41 and IAS 16 amendments on bearer plants
  • APMs, ESMA guidelines and other
    • ESMA Guidelines on APMs paras 41, 26, change in definition of APM, reconciliation to IFRS
    • APMs, reconciliations to IFRS figures
    • APMs reconciliation to IFRS figures, ESMA Guidelines para 26
    • APMs explanations, limitations, reconciliations
    • APMs, explanation, use, nature of adjustments, purpose, reconciliations, limitations, KPIs
    • APMs, explanation, purpose, use, limitations, caveats, warning to review entire report
    • APMs, constant currency comparisons, reconciliation
  • Associates – IAS 28
    • IAS 28 para 22, loss of significant influence, gain on reclassification to available for sale
    • IFRS 12 paras 21, B12-B16, disclosures for material and immaterial associates
    • IAS 28 para 22, loss of significant influence, loss on reclassification, amounts recycled from OCI
    • IFRS 12 paras 20, 21, B12, B16, IAS 28 paras 40-43, disclosure on associates, and details of impairment review
    • IAS 28 paras 22, 23, loss of significant influence, reclassification of losses to income; IFRS 3 paras 41-42 gain on revaluation when associate becomes subsidiary
    • IAS 28 para 38, share of losses applied against long term loan that forms part of net investment
    • IFRS 12 para 22(c), disclosure of unrecognised profits/(losses) of associates and joint ventures in deficit
    • Gain on revaluation of existing afs holding where entity becomes an associate
    • IFRS 12, para 22(b), B 12, B14, different year end, impairment and fx adjustments, material associate, significant estimates
    • IFRS 12 para 9(d), significant judgement where 20% of voting rights held but no significant influence
    • IFRS 12, paras 9, 21-23, B12 material associate disclosure, judgement where less than 20% voting rights held, commitments, loss of significant influence over Russian associate
  • Business combinations – IFRS 3
    • IFRS 3, certain acquisition disclosures, separate disclosure for material acquisition, goodwill, receivables, expenses
    • IFRS 3, acquisition for shares, estimates regarding fair values, gain on prior holding
    • IFRS 3, para B64, certain acquisition disclosures, gain on prior holding
    • IFRS 3, control and mandatory offer treated as linked transactions, gain on revaluation of prior equity interests
    • Obtaining of control and mandatory offer treated as linked transaction, significant judgement
    • IFRS 3 para 52 (b), B55(a), contingent payments treated as remuneration, reconciliation of outstanding balances
    • IFRS 13 paras 93(d), (h), fair value of contingent consideration disclosures
    • IFRS 3 amended 2018, paras B7A-B7C, B8A, B12A-B12D, definition of business, use of optional test to determine concentration of fair value
    • Definition of a business, accounting mini series
    • IFRS 3 paras 45, 49, B67, adjustments made in measurement period, prior year adjustment
    • IFRS 3, reverse acquisition accounting
  • Capital, reserves, distributions
    • Breach of UK Companies Acts requirements in respect of historic dividend payments
    • Disclosure of unlawful dividends, share buy-backs and financial assistance and remedial measures taken
    • Dividend policy including undertakings to pension scheme, disclosure of distributable reserves
    • Disclosure and analysis of distributable reserves and of dividends paid otherwise than in accordance with the Companies Act 2006.
  • Cash flows – IAS 7
    • IAS 7, additional information on movements in working capital linking with cash flow statement
    • IAS 7 paras 42A, 42B, cash flows from acquisition of NCI shown as financing
    • IAS 7 additional information, reconciliation of current tax paid to income statement charge
    • IAS 7 para 18, direct method cash flow statement, reconciliation to operating profit in notes
    • IAS 7 para 44A – 44E, narrow scope amendment 2016, change in liabilities from financing activities
    • IAS 7 paras 44A-44E, changes in liabilities arising from financing activities
    • IAS 7 para 50, disclosure of undrawn (and drawn) facilities, committed and uncommitted
    • IAS 7 para 48, disclosure of restricted cash
    • IAS 7, paras 50,51, separate disclosure of replacement and expansion capital expenditure
    • IAS 7 para 40, disclosure of cash paid and assets disposed of including cash and cash equivalents
    • IAS 7 para 40, cash flows in respect of business combinations
    • IAS 7 paras 42A-42B, changes in ownership not resulting in loss of control treated as financing
    • IAS 7 para 14, IAS 16 para 68A, purchase and sale of rental assets treated as operating cash flow and sales as revenue
    • IAS 7 para 50, segmental disclosure of operating and investing cash flows
    • IAS 7 para 50(d) voluntary information on cash flows by reportable segment
    • Disclosure of effect of securitisation of receivables on operating cash flows
    • IAS 7 paras 44F-44H, IFRS 7 para B11F, disclosures relating to supplier finance arrangements
    • Disclosure of effect of invoice discounting on operating cash flow and net debt
    • IFRS 5 para 33(c), cash flows from discontinued operations given in detail
    • IAS 7 paras 44F-44H, IFRS 7 para B11F, disclosures relating to supplier finance arrangements
    • IAS 7 paras 44F-44H, IFRS 7 para B11F, disclosures relating to supplier finance arrangements
    • IAS 7 para 43, disclosure of non-cash transactions
    • Reverse factoring, reclassification as financing in cash flow statement following IFRIC December 2020 agenda decision
  • Consolidated and entity accounts – IFRS 10, IFRS 12, IAS 27
    • IFRS 10, 11 accounting mini series, classification of equity investments
    • IFRS 12 paras 12, B10, material non-controlling interests disclosures
    • IFRS 12 paras B10, B11, certain information on subsidiaries with material NCI
    • IFRS 12 para 12, B10, information on significant non-controlling interests
    • IFRS 12 para 13, significant restrictions on transfer of assets
    • IFRS 10, IFRS 11, accounting policies, subsidiaries, associates and joint arrangements
    • IFRS 12 paras 7-9, significant judgements regarding control, significant influence and joint control
    • IFRS 12 para 7, IFRS 10, significant judgement, consolidation of 49% interest, de facto control
    • Disposal with retained controlling interest, IFRS 12 para 7 significant judgements, IFRS 12 paras 12, B10, significant subsidiaries with NCI, cash flow and SOCIE
    • IFRS 10 para 25, IAS 27, loss of control through nationalisation, Venezuela, compensation
    • IFRS 12 , para 7(a), IFRS 10 paras B2-B42, significant judgements , control where less than half voting power held
    • IFRS 10 para B98, loss on deemed disposal where nil proceeds and NCI is negative, liquidation of subsidiary
    • Venezuela, deconsolidation of subsidiary following loss of control in the year
    • IFRS 12 , paras 24, 29-31, B25-B26, certain disclosures regarding unconsolidated structured entities
    • IFRS 10, Investment entity accounting policy
    • Investment entity, IFRS 12 para 9A, significant judgements and estimates, policies for consolidation, associates and joint ventures
    • UK CA 2006, section 408 statement and parent profit disclosed on face of balance sheet
    • Investment entity, IFRS 12 paras 19A-19G, unconsolidated subsidiaries, restrictions, support
    • Russia Ukraine war, sanctions, IFRS 12 para 7, significant judgement as to control, IFRS 12 para 13, IAS 7 para 48, restricted cash
  • Corporate governance
    • Audit committee report, disclosure of discussions with FRC Conduct Committee
    • Section 172 report, engagement with stakeholders, cross reference to other disclosures and to governance
    • Section 172 statement, and disclosure of engagement with stakeholders
    • Section 172 statement
    • Section 172 statement, stakeholders, director responsibilities
    • UK Section 172(1) statement, board engagement with stakeholders, cross references to other disclosures
    • Corporate Governance, employee director
    • FCA Listing Rule 6.6.6R(9)–(11), diversity disclosures, ethnic background and gender identity of board and executive management.
    • Viability statement, facilities and covenants, scenarios described with link to principal risks including climate change and geopolitical environment
    • UK Corporate governance, viability statement, including severe but plausible scenarios for risks related to ongoing geopolitical events triggering global supply chain challenges and resurgent inflation, leading to weak consumer confidence, further intensifying competition in the sector,  data breach and climate change
    • Viability statement where there is a material going concern uncertainty
    • Going concern uncertainty, viability statement, period shortened because of uncertainty on going concern
    • UK Combined Code requirement on competence of audit committee
    • Actions taken following significant percentage of votes against remuneration policy
    • Operation of malus following irregularities in Italian business, directors’ remuneration
    • UK Corporate Governance, s.172 statement, culture
    • S172(1) statement and stakeholder engagement
    • Section 172 statement and details of stakeholder engagement
    • Russia Ukraine war, consideration under S 172
    • UK Combined Code para D.1.2, executive directors’ non-executive appointments
    • Disclosure of CEO pay ratios with median, upper and lower quartiles
  • Disposals of undertakings – IFRS 5
    • IFRS 5 para 28, restatement of comparatives when change made to plan of sale for associate
    • IFRS 5 para 33, IAS 33 para 68, disclosure of discontinued operations
    • IFRS 5 paras 33, 38, disclosure for disposal group held for sale including OCI and discontinued operations
    • IFRS 5 para 28, subsidiary held for sale reclassified as continuing
    • IFRS 5, IFRS 10 para 25, IFRS 12 para 19, IAS 28 para 20, loss of control, revaluation of retained interest, associate held for sale
    • IFRS 5, IFRS 12 para 19, disposal and revaluation gain on retained equity accounted joint venture interest
    • IFRS 5 discontinued operations, IFRS 12 para 19 gain on remeasurement of retained associate interest
    • IFRIC 17 para 15, IFRS 5, gain on distribution of non-cash assets disclosed on face of income statement, discontinued disclosures
    • IFRIC 17 para 15, IFRS 5, gain on distribution of non-cash assets disclosed on face of income statement, discontinued operations disclosure
    • Disposal of subsidiary to associate, option taken to record gain on sale in full, detailed information on cost and revenue items given, IAS 7 para 40 disclosure
    • IFRS 5, discontinued operations disclosures, assets held for sale, post balance sheet disposal
    • IFRS 5, paras 38-41, disclosure of disposal groups held for sale (not classed as discontinued operations), impairments and reversals
    • IFRS 10 para 23, disposal without loss of control treated as equity transaction
  • Earnings per share – IAS 33
    • IAS 33 para 64, adjustment to prior periods in respect of rights issue in the year
    • IAS 33 paras 23, 12, mandatorily convertible notes included in basic EPS, profit adjustments for coupon on undated notes classed as equity
    • IAS 33 para 64, policy for share splits and bonus issues during the year and post year end, adjustment for bonus issue in the year
    • IAS 33 para 64, adjustment of prior year EPS for reverse share split in the period.
    • IAS 33 para 29, special dividend and share consolidation
    • IAS 33, effect of convertible bond on diluted EPS
    • IAS 33 para 64, adjustment of prior year EPS for share split in the period
  • Employee benefits – IAS 19
    • IAS 19 para 41, UK FRS 101, inclusion of parent’s share of pension deficit where there is a stated policy or contractual agreement for charging costs
    • IAS 19 revised, paras 32, 33, 135-148, multi-employer scheme, company section accounted as defined benefit as information available
    • IFRIC 14 paras 23, 24, increase in liability due to deficit funding contributions
    • IAS 19 para 41, UK FRS 101, inclusion of pensions deficit on parent balance sheet as sponsoring employer where no contractual agreement or stated policy for charging costs
    • IAS 19 revised, credit to income following change to index used for pensions and after employees have been informed
    • IAS 19 para 147(b)(c), expected contributions for next year, maturity profile of obligation and benefit payments
    • IAS 19 paras 34, 148, disclosure where multi-employer defined benefit scheme treated as defined contribution
    • IAS 19 US multi-employer defined benefit plans treated as defined contribution because of insufficient information
    • IAS 19 para 141(d), gains on settlement, schemes closed to future accrual
    • IAS 19 paras 137,138, analysis of obligation, types of members and pensioners, geographical locations
    • IAS 19 paras 61, 103, past service credit to income arising from reversal of constructive obligation
    • IAS 19 paras 144, 145, significant actuarial assumptions and sensitivities
    • IAS 19, paras 142, 146, scheme assets including insurance policy and longevity swap, asset liability matching strategy
    • IAS 19, extensive geographic information, net obligation, sensitivity, participants, remaining service period
    • Settlement agreements with trustees and conclusion of UK Pension Regulator investigations
    • Pension surplus, future refund, curtailment credit, cost of benefit improvement, annuity funding policy
    • IAS 19 para 103, past service credit arising from change in inflation rate basis used to determine annual discretionary increases
    • IAS 19 paras 109-111, settlement loss after bulk annuity buy in with insurance company
    • IAS 19, paras 99-108, credit resulting from closure of plan to future accrual, additional provision for equalisation of benefits
    • IAS 1 para 122, significant judgement, recognition of pensions surplus
    • IAS 19 para 103, IFRIC 14 para 24, curtailment gain on closure to future accrual, additional liability resulting from deficit contributions
    • IFRIC 14, recognition of additional liability arising from deficit contributions and guarantee of deficit, discussions with pensions regulator
    • IAS 19 para 148, multi-employer scheme treated as defined contribution, provision for deficit contributions
    • Effect of pension obligation increase on parent’s distributable reserves resulting in non-payment of dividend
    • IAS 19 para 139(b) disclosure of risks, with additional disclosure of mitigation including LDI portfolio
    • IAS 19, buy out of pension liabilities, annuities issued to individual members, past service cost on settlement
    • IAS 19, effect of dissolution of multi-employer scheme previously treated as defined contribution scheme
    • IAS 19 para 147(a) (b), description of deficit funding schedule with quantification including expected contributions in next year
    • IAS 19 paras 146, 142, liability driven investment strategy, analysis of assets and LDI assets and liabilities
    • IAS 19, scheme wound up following transfer of bulk annuity policies to individual policies for members and return of surplus to company after tax.
    • IAS 19, increase in pension liabilities following High Court ruling on equalisation of benefits between men and women
    • IAS 19 para 99 (revised) adopted, updated actuarial assumptions used following plan amendment
    • IAS 19 paras 70-74, adoption of treatment for attributing service following IFRS IC agenda decision of May 2021
  • Financial instruments – IFRS 9, IFRS 7, IAS 32
    • IFRS 9 para 2.5, fair value through profit or loss option adopted for own use contracts to eliminate accounting mismatch
    • IFRS 9, IFRS 7 paras 23A -24F, fair value and cash flow hedge disclosures
    • IFRS 9 para B 6.6.15, separate presentation of amounts reclassified from OCI when cash flow hedging net offsetting amounts
    • IFRS 9 para 6.5.11 (d) (i), gains or losses on cash flow hedges transferred from equity direct to non-financial assets and not shown in OCI as reclassifications.
    • IFRS 9 para 5.5.15, simplified approach for impairment of trade receivables and contract assets, IFRS 7 paras 35A-35N, certain disclosures
    • IFRS 9 para 5.5.15, simplified approach for impairment of trade receivables, IFRS 7 paras 35A-N, certain disclosures
    • IFRS 9, policies, paras 4.1.2A, 5.7.10, debt at FVTOCI, paras 5.7.5, B5.7.1 equity investments designated at FVTOCI
    • IFRS 9, accounting mini-series, hedge accounting under IFRS 9
    • IFRS 9, accounting mini-series, expected credit loss provisioning under IFRS 9
    • IAS 32 para AG 26, hybrid bonds treated as equity, terms and conditions
    • IFRS 9, policy for financial instruments, hedging, impairment, equity investment (other than trading) gains and losses in OCI
    • IFRS 9 policy for financial assets, election to take gains and losses on equity investments to OCI and not recycled
    • IFRS 7 paras 42A-42H, continuing involvement in derecognized financial assets, certain disclosures
    • IFRS 9 paras 5.5.1, 5.5.2, 5.7.11, IE example 13, impairment of debt instruments at FVTOCI
    • IFRS 9, IFRS 7 paras 21-24G, derivatives policies and certain hedge accounting disclosures, costs
    • IFRS 9, IFRS 7 paras 21A-24G hedging disclosures and policies
    • IFRS 7 paras 35F-35N, certain disclosures on credit risk, para 5.1.15, IFRS 9, financial instruments policies
    • IFRS 7 para 34, concentration of credit risk, automotive customers
    • IFRS 7 paras 33-38, certain credit risk disclosures, impairment policy, simplified method for trade receivables
    • IFRS 7 para 34(c), disclosure of concentration of credit risk
    • IFRS 9 para 5.5.15 simplified approach for trade receivables and contract assets, disclosures for receivables and contract assets and liabilities
    • IFRS 9, simplified approach for trade receivables, policy, judgements and estimates and disclosures including credit risk
    • IFRS 7 paras 21B-24F, certain disclosures, hedge accounting, fair value and cash flow hedges
    • IFRS 9, accounting policies, financial instruments, cash flow hedging
    • IFRS 13 para 93, level 3, fair value hierarchy, unobservable inputs and sensitivity
    • IFRS 7 paras 33-38, certain credit risk disclosures, impairment policy, lease and trade receivables and contract assets simplified method
    • IFRS 7 paras 13A – 13F, disclosures in respect of offsetting of financial instruments
    • IFRS 7 paras 42A-42H, disclosure for transfers of financial assets that have not been derecognised
    • IFRS 9, IFRS 7 credit risk, para 35G inputs and assumptions for lifetime ECL, receivables by geography and age
    • IFRS 7 paras 42A-42D, disclosure in respect of transferred assets retained on balance sheet
    • IFRS 9, IFRS 7 simplified method for receivables and contract assets disclosures
    • IFRS 9 para 6.5.12(b), reclassification of amounts to profit and loss when hedged future cash flows no longer expected to occur
    • IFRS 7 paras 39, B11-B11F, liquidity risk, undiscounted maturity analysis of financial liabilities, supplier finance arrangements
    • IFRS 9, change of policy for value hedges of non-financial assets following IFRIC September 2019 agenda decision
    • IAS 32 para 23, liability for irrevocable and non-discretionary buy back of own shares
    • Valuation methodology – investment trust, venture capital investments, IFRS 13 para 93 disclosures
    • Fair value loss on investments in Russian entities as a result of Russia Ukraine war
  • Financial instruments – IAS 39, IFRS 7, IAS 32
    • IFRIC 19, debt for equity swap, gain in income statement, transfer to share premium under UK Companies Act of difference between fair value of shares issued and face value of debt
    • IAS 39 paras 40-41, AG 62, refinancing, substantial modification, extinguishment of old and recognition of new liability
    • IAS 39 paras 40-41, AG 62, gain on extinguishment of debt and recognition of new financial liability
  • Foreign currency – IAS 21
    • IAS 21, para 52 (a), disclosure of exchange differences recognised in profit or loss
    • IAS 21, disclosure of effect of Argentinian peso devaluation
    • IAS 21, hyperinflation, synthetic rate used for translation of Venezuela subsidiary and Argentina hyperinflation, all differences shown as translation differences following IFRIC March 2020 interpretation
    • Venezuela, exchange rates, hyperinflation, deconsolidation of subsidiary following loss of control; Argentina
    • Hyperinflation policy and disclosure, Iran, Sudan, South Sudan and Ghana
    • IAS 21 para 57, disclosure for convenience translation
    • IAS 21 paras 35, 54, change of functional currency, and change of presentation currency
    • IAS 21, change of presentation currency, equity translated at historical rates, IAS 1 para 10(f), third balance sheet
    • IAS 21, IAS 8 para 29, change of presentation currency, euro to US dollars, IAS 1 para 10(f), third balance sheet
    • IAS 21 para 53, presentation currency different from functional currency and reasons
    • IFRIC 22, foreign currency and advance consideration, disclosure of effect of adoption
    • Argentina accounted for as hyperinflationary economy and restatement following IFRIC’s agenda decision of March 2020
    • Argentina, Turkey and Malawi accounted for as hyperinflationary economies
    • Argentina treated as hyperinflationary economy
    • Turkey, Venezuela and Ghana treated as hyperinflationary.
    • IFRIC 16, paras BC35-BC39, change of policy for reclassifying exchange differences on disposals from step-by-step method to direct method
  • Half year reports – IAS 34
    • Half year report, IAS 34 paras 16A(g)(l), segmental disclosures including segment assets and liabilities, disaggregation of revenue
    • IAS 34, para 16A (i), disclosures in respect of business combination in the period
    • Half year report, UK DTR 4.2.7R, principal risks updated for COVID – 19, summary and cross reference to annual report
    • Half year report, IAS 34 para 15B (m), changes in contingent liabilities
    • Half year report, IAS 34 para 15B (b), recognition of impairment loss in the period
    • IAS 34 para 15B(b), impairment in the period, VIU basis, sensitivity, half-year report.
    • IAS 34 para 15B(b), impairment and reversal in the period, VIU and fvlcd, assumptions, oil and gas
    • UK CA s435, statement on publication of non-statutory accounts in half year report
    • UK DTR 4.2.10R, responsibility statement in half year report
    • Half year report, valuation of pension schemes due to significant movements in the period, short term facilities to schemes to provide liquidity in the event of significant interest rate increases
    • Half year report, IAS 34 para 16A (g)(l), segmental disclosures, including assets and liabilities, IFRS 15 disaggregated information
    • Half year report IAS 34 para 16A (j), information on financial instruments, fair values, IFRS 9 adopted
    • Half year report, IAS 34 para 16A(b), explanatory comments on seasonality
    • Half year report, going concern uncertainty, emphasis in audit review report
    • Half year report, going concern uncertainty, emphasis in audit review report, covenants
    • IAS 34 para 15B (g), disclosure of accounting misstatement, restatement of prior periods
    • IAS 34 para 16A (a), change of accounting policy, agriculture, bearer plants
    • IAS 34 para 16A (b), seasonality, agriculture
    • IFRS 15 adopted, half year report, fully retrospective basis, policy, aftermarket contracts, variable consideration, contract assets
    • IAS 34 para 16A (c), exceptional item, provision in respect of historical lease structures
    • IAS 34 para 16A (i), certain acquisition disclosures, share consideration
    • Half year report, IAS 29, hyperinflation in Turkey and Ethiopia
    • IFRS 16 adopted, modified retrospective method, policies, judgements, certain disclosures, half year report, shipping
    • IAS 34 para 16A(h), non-adjusting post balance sheet events, US tax changes enacted or substantively enacted after period end.
    • IAS 34 para 15B (g), correction of prior period error relating to inventory
    • IAS 34 para 16A(h) non adjusting post balance sheet event, issue of share capital; para 15B(f), adjusting event litigation settlement
    • Half year report, exceptional tax credit resulting from changes in US tax legislation
    • IAS 34 para 16A (l), disaggregation of revenue (complementing segment disclosures)
    • IAS 1 para 25, going concern uncertainty, COVID – 19 base and severe but plausible scenarios, note, reference in auditor review report
    • Adoption of IFRS 17 ‘Insurance contracts’
  • Impairment – IAS 36
    • IAS 36, para 130, impairment recognised in the year, with details of assumptions used, mining
    • IAS 36 para 134, certain goodwill impairment review disclosures, VIU basis
    • IAS 36, goodwill, intangibles, PPE impairment disclosures, VIU basis, climate change, COVID – 19, sensitivity analysis
    • IAS 36 para 130, impairment of PPE, fvlcd level 3 fair value hierarchy and assumptions
    • IAS 36 para 130, impairment disclosures, mainly fvlcd basis, hierarchy under IFRS 13, climate change, COVID – 19 assumptions, sensitivities
    • IAS 36 para 12(d), market capitalisation below net assets, impairment indicator, impairment of parent’s investment in subsidiaries.
    • IAS 36, impairment charges and disclosures, significant estimates including effects of climate change, sensitivities, oil and gas company
    • IAS 36 para 134 (f) sensitivity analysis, reasonably possible change in assumption would result in impairment
    • Half- year report. Impairment review using multiple, probability-weighted cash flow projections, due to uncertainties about COVID – 19 and Russia Ukraine war effects
    • IAS 36 para 134(e), goodwill impairment review, fvlcd, assumptions, climate change
    • IAS 36 para 134(f), Goodwill impairment review, climate change, reasonably possible changes that would cause carrying amount to equal recoverable amount
    • IAS 36 goodwill impairment review, VIU basis, oil price and other assumptions, climate change, oil company
    • IAS 36 goodwill impairment review, fvlcd basis, oil price and other assumptions, oil company
    • IAS 36, paras 130-134 disclosures, impairment in the year, FVLCD and VIU, weighting and sensitivities by scenario, retail
    • Impairment of investment in subsidiary, sensitivities,  IAS 36 para 12(d), impairment indicator, market capitalisation below net assets.
    • Reversal of impairment of investment in subsidiary, assumptions, sensitivities
  • Income taxes – IAS 12
    • IAS 12 paras 81(a), 81(ab), tax on each component of OCI and tax taken direct to equity
    • IAS 12 paras 80 (d), 81(d), explanation of effects of changes in tax rates on income, OCI and equity including US rate changes
    • IAS 12 para 80(d), (81(d), effects of changes in tax rates on income, OCI and equity, US Tax Cuts and Jobs Act
    • IAS 12 para 81(g)(i)(ii), analysis of deferred tax in balance sheet and income statement charge by category
    • IAS 12 Para 81(g)(i)(ii), analysis of deferred tax in balance sheet and income statement by category, current tax reconciliation
    • Uncertain tax positions, provisions, estimates, principal risks and uncertainties
    • Uncertain tax positions, policy, estimates, quantification of provisions
    • Uncertain tax positions, deferred tax, significant judgements, estimates, quantification of amounts
    • Income tax, risks, uncertain tax positions, transfer tax, contingencies quantified and provisions made, judgements.
    • Approach to tax, principal risks, uncertain tax positions, Pillar Two, judgements and estimates
    • Income taxes, reconciliation of current income tax liability
    • IAS 12 paras 88A-88B, exception taken to recognising and disclosing information on deferred tax related to Pillar two income tax and disclosure of current tax effect of Pillar two tax
    • Disclosure of franked investment income group litigation order versus UK HMRC, test case
    • IAS 12 para 81(f), temporary differences in subsidiaries, associates and joint ventures for which no deferred tax provided
    • Reconciliation of opening and closing current tax, additional information
    • Indefinite lived intangibles, deferred tax, change of policy following IFRIC clarification
    • Indefinite lived intangibles, deferred tax, change of policy following IFRIC November 2016 decision
    • IAS 12 para 82, nature of evidence supporting recognition of deferred tax asset where loss made in the current or prior year
    • Taxation policy, tax borne by country, tax collected
    • IAS 12 para 82, nature of evidence supporting recognition of deferred tax asset, where losses incurred
    • IAS 12, para 81(c), tax reconciliation and additional disclosure of profit and loss and taxation by major country
    • IAS 12, change of policy for deferred tax when the recovery of the carrying amount of an asset gives rise to multiple tax consequences, following IFRS Interpretations Committee April 2020 decision
    • Change of policy for deferred tax related to assets and liabilities arising from a single transaction (Amendments to IAS 12)
    • IAS 12 paras 81(c), 81(g) tax reconciliation and deferred tax balances with detailed explanatory notes
    • IAS 12, IAS 7 additional information reconciling tax charge to cash tax paid
    • IAS 12, additional information, segment analysis of tax balances, reconciliations of opening and closing balances
    • Tax contingent liabilities, uncertainties, tax judgements, risks, IAS 12 paras 88A-88D disclosures relating to Pillar Two income taxes.
    • Change in presentation of interest and penalties on tax positions following IASB Interpretations Committee clarification
    • IAS 12, disclosure of potential effect of tax changes announced but not substantively enacted at the year end
    • Uncertain tax positions, judgements, disclosures, State Aid and other, reconciliation of current tax liabilities
    • Adjustment to provision for tax following EU Commission decision on State Aid and UK Controlled Foreign Company regime and HMRC charging notice and appeals made
    • Publication of tax policies and objectives, reference to UK legal requirement for large companies to publish on internet
  • Intangible assets – IAS 38
    • Policy for player registrations and football staff remuneration, contingent amounts payable
    • IAS 38, para 126, research and development expenditure in the year and further analysis
    • IAS 38 para 126, analysis of R&D costs charged to income, segmental analysis, accounting policy
    • IAS 38 paras 94-96, intangibles assigned useful life longer than contractual period as expected to be renewable without significant cost
    • IAS 38 paras 122(a)(b), additional information for material finite lived and indefinite lived intangibles
    • IAS 38, intangible assets, landing rights
    • IAS 38 para 98A, film industry, rebuttal of presumption that revenue method of amortisation is inappropriate
    • Change of policy for configuration or customising of supplier software following IFRIC April 2021 agenda decision.
    • Oil company exploration and development expenditure – successful efforts, significant judgement
  • Integrated reporting
    • Integrated annual and sustainability report, GRI ‘comprehensive standards’ compliance, UN Global Compact
    • Sustainability, GRI Standards, UNGC, link to extensive economic, social, environmental and other disclosures
    • Integrated annual report, ESRS, UN SDGs, TCFD, World Economic Forum (WEF) stakeholder capitalism metrics
    • ESG reporting Frameworks, Integrated annual report, IIRC Framework, UN Global Compact
    • Integrated report, CSRD and ESRS, GRI Standards, UN Global Compact, IIRC Framework, Climate Related Financial Disclosures (TCFD), SASB
    • Integrated annual and sustainability report, IIRC Framework, GRI standards, UN Global Compact, TCFD, WBCSD, SASB
    • Integrated annual report, IIRC Framework, TCFD, SASB, King IV Report on Corporate Governance
  • Inventories – IAS 2
    • IAS 2 para 36, certain inventory disclosures
    • IAS 2, para 36, inventory disclosures
    • IFRS 13, IAS 2 para 3(b), fair value hierarchy disclosure for broker/dealer inventory held at fair value
    • IAS 2, disclosures for (trading) inventory carried at fair value, IFRS 13 fair value hierarchy
    • IAS 2 para 36 certain inventory disclosures
    • Inventories, accounting for by products, IAS 2, disclosure of inventory at NRV (fair value less costs to sell)
  • Investment property – IAS 40
    • IAS 40, certain disclosures, revenue, operating expenses, commitments, IFRS 16, certain lessor disclosures
    • IAS 40, IFRS 13, para 97, policy and disclosure of fair value hierarchy where assets carried at amortised cost and fair value disclosed
    • IAS 40, paras 10, 11, significant judgement as to whether a property is investment property or PPE
    • IAS 40 paras 76, 77, IFRS 13 para 93, IFRS 16 paras 89-92, 95-97, certain disclosures for investment property
    • IAS 40 para 57 amendment, transfers to and from investment property
    • IAS 40 investment property, IFRS 13 disclosures, level 3 valuation
    • Investment property, certain disclosures, valuation, income, expenses, commitments, leases, rent abatements, COVID – 19
    • Investment property, additional voluntary disclosures, LTV, net debt to EBITDA and covenant reconciliations
  • Joint arrangements – IFRS 11, IFRS 12
    • IFRS 12 para B12, B13, 21-23,disclosures for material and immaterial joint ventures
    • IFRS 12 paras B12-B18, disclosures for material joint ventures and associates and summary for immaterial JVs and associates
    • IFRS 11 para 20(d), change in revenue recognition of sales by joint operation following IFRIC interpretation
    • IFRS 11, change in policy from jointly controlled operation to joint venture following IFRIC agenda decision
    • IFRS 11 para 20(c), sale of output from joint operation, change of policy following IFRIC March 2019 agenda decision
    • IAS 28 para 24, joint venture becomes associate, no remeasurement of retained interest
    • IFRS 12 para 22(c), unrecognised share of losses for year and cumulatively for joint ventures
    • IFRS 12 paras 23, B18-B20, commitments and contingencies relating to joint ventures
    • Joint arrangements, accounting mini series
  • Leases – IFRS 16
    • IFRS IC agenda decision on lessor forgiveness of lease payments (IFRS 9 and IFRS 16) October 2022 change of policy
    • IFRS 16, certain paras 51-60 lessee disclosures, policies
    • IFRS 16, policies, judgement, certain lessee and lessor disclosures, telecoms
    • IFRS 16, policies, certain lessee disclosures including sale and lease backs
    • IFRS 16 adopted, policies, judgements, property buy-backs, certain disclosures, retail
    • IFRS 16, policies, certain lessee disclosures, mining
    • IFRS 16 fully retrospective adoption, practical expedient (grandfathering) in para C3 applied, policies, judgements
    • IFRS 16, paras 89-97, lessor disclosures finance and operating leases
    • Lease accounting, accounting mini series
    • IFRS 16, policies, lessee disclosures, restoration and maintenance, airline
    • IFRS 16, policies, judgements, joint operations, lease and non-lease components, certain disclosures, oil industry
    • IFRS 16 adopted modified retrospective method, policies, judgement
    • IFRS 16, policies, paras 53-59 lessee disclosures
    • IFRS 16, policies, judgements, telecoms
    • IFRS 16, leased aircraft, policies, maintenance, airline
    • IFRS 16 COVID-19-Related Rent Concessions, disclosures
    • IFRS 16 adopted, fully retrospective, policies, judgements and estimates, certain lessee disclosures
    • IFRS 16 para 95, separate disclosure of assets subject to operating leases by lessor.
    • IFRS 16 adopted, modified retrospective method, covenants, sub-leases, judgements, effect of transition, segmental, APMs
    • IFRS 16 policies, judgements, estimates, and certain lessee and lessor disclosures
    • IFRS 16, policies, sales with repurchase commitments, lessee and lessor disclosures
    • IFRS 16, policies, maintenance provisions for leased aircraft, certain disclosures, sale and leaseback
    • IFRS 16, certain lessee disclosures, certain finance and operating lessor disclosures
  • Management reports – climate change
    • Climate change disclosures, TCFD, UK Listing Rules, mining
    • Climate change, TCFD disclosures, LR 6.6.6R, SECR, Companies Act requirements, principal risks
    • TCFD disclosures, principal risks, Streamlined Energy and Carbon Reporting disclosures, green bond report, judgements and estimates
    • Climate change disclosure in line with UK Statutory Instrument The Companies (Strategic Report) (Climate‑related Financial Disclosure) Regulations 2022 (large private company)
    • Climate change disclosures, strategy, risks, targets, continuing implementation of TCFD recommendations
    • Management report, climate change, TCFD, Companies Act disclosures
    • Climate change disclosure in line with UK Statutory Instrument The Companies (Strategic Report) (Climate‑related Financial Disclosure) Regulations 2022 (S414CB(A1)(2A)CA 2006) (AIM company)
    • Environmental disclosures, TCFD disclosures, SASB metrics, SECR report, retail
    • TCFD disclosures, greenhouse gas (SECR) reporting
    • management report, climate change, certain TCFD disclosures, water utility, SECR
    • Streamlined Energy and Carbon Reporting (SECR) disclosure, UK SI 2018/1155, and disclosures under TCFD and section 414CB(2A) CA 2006
  • Management reports
    • UK Listing Rule 6.6.1(13)R, statement of compliance with requirement to carry on business independently from controlling shareholder
    • UK reporting, responsibility statements under DTR 4.1.12R and fair, balanced and understandable statement under UK Code
    • UK strategic report, CA 2006 s414C para 8(c), diversity disclosures, , and FCA Listing Rule 6.6.6R(9)(10)
    • UK directors’ report, disclosure of significant shareholdings
    • FCA listing rule 6.6.4R, table showing where listing rule 6.6.1R disclosures are contained
    • UK CA2006, s418, statement by directors of disclosure to auditors
    • UK directors’ report, disclosure of political donations and expenditure
    • UK directors’ report, CA 2006 s236, disclosure of qualifying third party indemnities for directors
    • UK directors’ report, activities in the field of research and development
    • UK strategic report and non-financial information statement, CA Section 414C, 414CB, human rights disclosures, Modern Slavery Act
    • Gender pay gap, disclosure included in management report, colleagues and culture
    • Business model and strategy, UK strategic report, s414C para 8 (extracts only)
    • Anti-corruption and anti-bribery matters, UK CA 2006, S414CB(1)(e)
    • Anti-bribery and anti-corruption policies and procedures, UK directors’ report
    • UK Directors’ report, employment of disabled persons and employee involvement, SI 2008/410 Sch 7
    • UK Directors’ report, disclosure of Takeover Directive information, SI 2008/410 Sch. 7 part 6
    • Disclosure of dividend policy following UK FRC report
    • Streamlined Energy and Carbon Reporting (SECR) disclosure, UK SI 2018/1155
    • Brexit risks, car manufacturer, impairment in the year following impairment tests that take account of potential impacts of certain events including Brexit
    • Going concern and viability statements, disclosure of scenarios with quantified assumptions, climate change, cash and facilities, mitigating actions, covenants, reverse stress analysis
    • COVID-19, emerging and principal risks, viability statement, going concern, housebuilding
    • Listing Rule 6.6.4R, information required under UKLR 6.6.1R given in a single identifiable section, LR6.6.1R(13) statement of compliance with LR 6.2.3R requirement to carry on business independently from controlling shareholder
    • Disclosure of response to reduced gas supplies from Russia, proposals to extend lives of nuclear power stations, impairment and fair value reduction in Nord Stream loans and investments
    • Principal risks in viability statement; principal risks including, COVID – 19, Brexit, foreign exchange, quality, cyber security; covenants and headroom
    • Brexit risks and mitigating actions, aviation market, freedom of movement, tax, customs, ownership, currency, airline
    • Key to certain UK Companies Act strategic report and non-financial information statement disclosures, CA sections 414C, 414CA and 414CB
    • Streamlined Energy and Carbon Reporting (SECR) disclosure
    • Table showing location of non-financial information required by UK Companies Act section 414CB
  • Operating segments – IFRS 8
    • Disclosure of additional segment for international following interaction with FRC Conduct Committee
    • IFRS 8 paras 33(a)(b), geographical information, revenue, non-current assets
    • IFRS 8 paras 22, 23, 28, profit, assets and liabilities, reconciliations and disaggregated IFRS 15 information
    • IFRS 8 para 22(aa), judgement made in aggregating operating segments
    • Disclosure of vertically integrated operations
    • IFRS 8 para 32, information about products and services
    • IFRS 8 para 34, disclosure of major customers
    • IFRS 8 para 22(aa), disclosure for aggregation of operating segments
    • IFRS 8 para 22(aa), judgements applied in aggregating segments, including economic indicators
    • IAS 36 para 129, disclosure of impairments and reversals by segment
  • Post balance sheet events – IAS 10
    • IAS 10 para 8, adjusting post balance sheet event, safety recall
    • IAS 10 para 9(a), adjusting event, settlement of legal case
    • IAS 10 para 21, 22(f), proposed capital raising, non-adjusting events
    • IAS 10 para 17, date of authorisation of financial statements for issue
    • IAS 10 para 21, non-adjusting pbse, tornado, agreement with pension trustees on deficit funding
    • IAS 10 para 8,9, evidence received after balance sheet date of impairment at the balance sheet date
    • IAS 10 paras 21, 22(e), restructuring announced post year end
    • IAS 10 para 22(e), announcement of major restructuring, non-adjusting event, with quantification of expected cost
    • IAS 10 para 21, non-adjusting post balance sheet event, regional flooding, partial suspension of operations
    • IAS 10 para 21(b), 22(e), major restructuring announced post year end
    • IAS 10 paras 21, 22(b) (e), post balance sheet administration of major subsidiary, restructuring, pro-forma
    • IAS 10 para 22(a), IFRS 3 para B66, business combination after balance sheet date, fair value information not available
    • IAS 10 para 22(h), substantively enacted tax changes, brought forward losses, potential implications of Brexit
    • IAS 10 paras 21-22, non-adjusting post balance sheet event, Russia Ukraine war
    • IAS 10 para 21 non-adjusting post balance sheet event, cyber attack
  • PPE – IAS 16
    • aircraft maintenance, policy for owned aircraft and provisioning policy for operating leased aircraft
    • IAS 16 para 14, accounting for dry-docking expenditure, shipping
    • Property at valuation, policy for surpluses and deficits, level 3 hierarchy disclosures for unobservable inputs, COVID – 19
    • IAS 16 para 51, IAS 8 para 38, change in useful lives of power plants
    • PPE carried at valuation, policy, IFRS 13 para 93 fair value hierarchy and disclosure of unobservable inputs, COVID – 19
    • IAS 16 para 51, IAS 8 paras 39,40, change in useful lives of aircraft and engines
    • IAS 16 para 51, residual values reviewed annually, IAS 8 para 39, disclosure of current year effect of change in estimate
    • IFRIC 20, policy for deferred stripping costs, mining, judgements and estimates
    • IAS 16 para 74(c), contractual commitments for PPE
    • Useful lives and residual values of fixed assets and climate related considerations, accounting mini series
    • IAS 23, para 14, change in policy regarding interest capitalisation on specific borrowings following change to IAS 23
    • IAS 23 para 26, disclosure of interest capitalised and UK LR 6.6.1R tax relief thereon
    • Fixed assets, accounting mini series
    • IAS 16, paras 20A, 74A, adoption of amendment ‘Proceeds before intended use’
  • Presentation of financial statements – IAS 1
    • IAS 1 para 81A, single statement of comprehensive income, OCI including share of associates.
    • OCI following adoption of IFRS 9, equity and debt instruments at FVTOCI, reclassifications, tax, share of equity accounted entities
    • IAS1, OCI, reclassifications and tax, equity accounted entities, debt and equity instruments at FVTOCI, items that will and will not be reclassified
    • IAS 1 para 82A, 90, 92, OCI showing different treatment of equity and debt financial assets after IFRS 9 adopted
    • IAS 1 para 74, debt facility classed as current because of breach of covenant at year end
    • IAS 1 paras 134, 135, capital management, externally imposed capital requirements and non-compliance
    • IAS 1 para 73, debt reclassified as current, breach of covenant, grace period following waiver less than 12 months
    • IAS 1 paras 122.125, separate disclosure of judgements and estimates, including going concern because of change of control provisions
    • IAS 1, paras 122, 125, 129, judgements and estimates separately identified with sensitivities including COVID – 19
    • IAS 1 para 25, going concern uncertainty, emphasis in audit report, standard listing on LSE
    • IAS 1 para 25, going concern uncertainty, note, viability statement, emphasis in audit report
    • COVID – 19, disclosure of State Aid, rights issue and pensions guarantee
    • IAS 1 paras 25,122, 125, going concern, material uncertainty, significant judgements and estimates, emphasis in audit report
    • IAS 1 para 25, material uncertainty on going concern, COVID – 19, Brexit, inflation, hospitality, viability statement, emphasis in audit report
    • IAS 1 paras 134,135, capital management including facilities and covenant disclosures
    • IAS 1 para 25, going concern uncertainty, also viability statement, impairment, emphasis of matter in audit report
    • COVID – 19 effects two years on, IAS 1 paras 125, 97, key sources of estimation uncertainty, impairment and reversals of impairment, PPE, RoU assets, inventory and receivables
    • IAS 1 paras 134, 135, capital management disclosures including covenants and reconciliations
    • Going concern assessment including COVID – 19 and Brexit scenarios, assumptions and impairment assessment using consistent assumptions, automotive
    • IAS 1 para 97, IAS 20 para 39, separate disclosure of government assistance in relation to COVID – 19, airline
    • IAS 1 para 97, disclosure of settlement with UK SFO and other authorities
    • IAS 1 para 55, vendor finance arrangement disclosure
    • IAS 1 para 82(ba), disclosure of impairment losses on financial instruments on face of income statement
    • Description of how climate change factors have been taken into account in judgements and estimates
    • Climate risks and consequences of the Russia Ukraine conflict and macroeconomic environment taken account of in financial statements
    • IAS 1 paras 122, 125, effect of climate change on areas of financial statements and on estimates and judgements
    • Impact  of climate change on the group, financial reporting considerations and sensitivities, judgements and estimates
    • Change in presentation of convertible bond following amendment to IAS 1 ‘Classification of liabilities as current or non-current (‘the Amendments’)
    • IAS 1 para 75A, reclassification of bonds as non-current following amendments to IAS 1, ‘Classification of Liabilities as Current or Non-current’ and ‘Non-current Liabilities with Covenants’
    • IAS 1 paras 69,72B, 74 reclassification of debt where covenant waivers not obtained until after year end
    • Russia Ukraine war, IAS 1 para 125, significant accounting estimates
    • IAS 1 para 76B, change of presentation of convertible bond following amendments to IAS 1 regarding classification of liabilities as current or non-current
  • Provisions – IAS 37
    • IAS 37, analysis of provisions, uncertainties, discount rate, current and non-current
    • IAS 37 paras 84,85 disclosures, timing, sensitivities, policy, judgements
    • IAS 37 para 92, seriously prejudicial exemption for non-disclosure of certain information on provisions
    • Provisions for dismantling and restoration, disclosure of discount rate and sensitivity, policy, judgements
    • IAS 37, Policy for onerous purchase contracts, warranties, significant estimates
    • IAS 37, payment protection insurance and other, estimates and judgements, contingencies
    • Policy for close down, restoration and environmental clean up, estimates – mining operations
    • IAS 37, provision for review of buildings where EWS or cladding solutions have been used and contingent liabilities
    • IAS 37, decommissioning, processing and storage provisions, nuclear power generation, sensitivities
    • Accounting policies for decommissioning and for environmental liabilities, significant estimates and judgements. Oil company
    • IAS 37, provisions for warranties and recalls policy
    • Contingent liability, UK SFO investigation, risks and uncertainties, viability statement assumption
    • IAS 37, decommissioning provisions disclosure, estimates and judgements
    • Provision in respect of cyber attack and contingent liability, risks and uncertainties
    • IAS 37 para 86, contingent liability in respect of cyber attack, disclosure as principal risk
    • Contingent liability for lease guarantees on businesses disposed of
    • IFRIC 5, rehabilitation trust and obligations disclosures
    • IAS 37, paras 84, 86,88, provisions, asbestos related and other claims and link to contingent liability, judgements, sensitivities
    • IAS 37 para 68A, adoption of amendment in relation to onerous contract costs
  • Related parties – IAS 24
    • IAS 24 paras 13, 18, disclosure of parent company, ultimate controlling party , transactions and balances with related parties
    • IAS 24, para 17, disclosure of key management personnel compensation
    • IAS 24 para 13, parent and controlling parties, and UK SI 2008/410 Sch 4 para 8 disclosures
    • IAS 24 para 18, transactions, balances, commitments and guarantees with associates and joint ventures
  • Revenue – IFRS 15
    • IFRS 15, policies, judgements and estimates, claims, modifications, bid costs, construction and services contracts
    • IFRS 15, policies, para 35(c), no alternative use, enforceable right to payment for performance to date, construction, software
    • IFRS 15 adopted, policies, no alternative use, paras 110-129 certain disclosures
    • IFRS 15, policies, judgements, paras 110-128 certain disclosures, telcoms
    • IFRS 15, revenue recognition, shipping, voyages, agent and principal
    • IFRS 15, revenue policies, judgements, estimates, paras 110-122 certain disclosures, telecoms
    • IFRS 15, policies, contract assets and liabilities, financing, bill and hold, certain disclosures
    • IFRS 15, policies, judgements, paras 110-128 certain disclosures, construction, support services
    • IFRS 15 policies, revenue recognised over time as no alternative use, judgements, certain disclosures including fulfilment assets
    • IFRS 15, policies, judgements and estimates, contract assets and liabilities, paras 110-129 certain disclosures, contracting
    • IFRS 15, revenue policies, sales with buyback options, paras B70-B76, provisions, contingencies, automotive
    • IFRS 15 adopted, aerospace, policies, programme participation costs
    • IFRS 15, revenue policies, certain disclosures paras 110-128, telecoms
    • IFRS 15, change of policy following IFRS Interpretations Committee clarification on compensation payments, airline
    • IFRS 15, revenue policies, estimates, buy-back commitments, incentives, warranties and recalls, automotive
    • IFRS 15, paras B28-33 warranties, assurance-types and service-types
    • IFRS 15, revenue policies, judgements, contract assets and liabilities, software
    • Revenue recognition policies, general and by segment, mining, energy, chemicals, exchanges
    • IFRS 15, policies, judgements, certain disclosures, agent and principal, telecoms
    • IFRS 15 adopted, excise taxes, listing fee, market support
    • IFRS 15, IFRSIC decision in April 2022 on principal versus agent recognition by software resellers, disclosure of effect of change in policy, significant judgement
    • IFRS 15, policies, judgements and estimates, contracts, aircraft manufacturer
    • IFRS 15, policies, incentives, discounts, warranties, disaggregation of revenue, change in contract liabilities.
    • IFRS 15, certain disclosures from paras 110-129
    • Energy-as-a-service, accounting mini series
    • IFRS 15, policies, legal services, personal injury claims, judgements and estimates, disaggregated information.
    • IFRS 15, licences, para B63, sales based royalties, other policies, para 123, judgements
    • IFRS 15, revenue accounting policies,paras 110-119 certain disclosures, contract assets and liabilities, telecoms
    • IFRS 15, paras 110 -129, certain disclosures, judgements and estimates, real estate
    • IFRS 15 adopted, policies for television rights, marketing and licensing rights, disclosures
    • IFRS 15, revenue accounting policies, judgements, contracts, licences, support services
    • IFRS 15, revenue policies by segment , industrial, motors, disaggregated revenue, contract assets and liabilities
    • IFRS 15 adopted, paras C3(b),C8, cumulative adjustment approach, effect on current period, policies
    • IFRS 15 revenue policies, automotive, incentives, warranties, repurchase arrangements, bill and hold, significant judgements and estimates
    • IFRS 15, software policies, estimates and judgements, right-to-use licences, maintenance and support, certain other disclosures
    • IFRS 15 revenue policies including extended warranties and related contract liability, disaggregation of revenue, estimates
    • IFRS 15 adopted, half year report, policies, full retrospective approach, system sales, bill and hold, options
    • IFRS 15, software, policies, judgements
    • IFRS 15, policies, judgements, contract assets and liabilities, certain disclosures, retail and distribution
    • Supplier income, amounts received in year, receivables and payables
    • Supplier income, policy, amounts received in year, receivables
    • Supplier income, rebates, sales support, accounting policy
  • Service concession arrangements – IFRIC 12
    • IFRIC 12, service concession arrangements and related accounting policies
    • IFRIC 12, service concession arrangements disclosures
    • IFRIC 12, concessions, policy and disclosures and effect of IFRIC July 2016 clarification
    • IFRIC 12, policy and significant judgements and estimates for service concessions, intangibles, disclosures
    • SIC 29, details of service concession arrangements
  • Share-based payment – IFRS 2
    • IFRS 2 para 51(b), disclosures for cash settled share based payment
    • IFRS 2 paras 44-52, cash settled share based payment disclosures
    • IFRS 2 paras 44-47, disclosures for equity settled share based payments
    • IFRS 2 paras 33A-33D, change of policy to take account of vesting conditions, other than market based, in measurement of liability
    • IFRS 2 paras 33E-33H, change of policy for net settlement feature for withholding tax obligations
    • IFRS 2 paras 33E-33F, net settlement feature relating to tax payable treated as equity settled
  • Transition to IFRS
    • IFRS 1, US GAAP to IFRS transitional disclosures
    • IFRS 1, Transition from US GAAP to IFRS
    • Transition from Japanese GAAP to IFRS, adoption of IFRS 9 and IFRS 15, policies
    • IFRS 1, transition from Japanese GAAP to IFRS
    • Transition from Japanese GAAP to IFRS disclosures
    • IFRS 1, transition from Japanese GAAP to IFRS disclosures
    • Transition from US GAAP to IFRS, half year results
    • Malaysia, transition to IFRS (and adoption of IFRS 15)
  • Facebook
  • LinkedIn
  • Twitter
  • Instagram
  • Home
  • About
  • Contact

IFRS 9, accounting mini-series, expected credit loss provisioning under IFRS 9

CLP Holdings Limited – Annual report – 31 December 2017

Industry: utility

clp15.png

 

clp16

clp17

Share this:

  • Click to share on X (Opens in new window) X
  • Click to share on Facebook (Opens in new window) Facebook
Like Loading...
Blog at WordPress.com.
Privacy & Cookies: This site uses cookies. By continuing to use this website, you agree to their use.
To find out more, including how to control cookies, see here: Cookie Policy
  • Subscribe Subscribed
    • Accounts examples
      • Join 46 other subscribers
    • Already have a WordPress.com account? Log in now.
    • Accounts examples
    • Subscribe Subscribed
    • Sign up
    • Log in
    • Copy shortlink
    • Report this content
    • View post in Reader
    • Manage subscriptions
    • Collapse this bar
 

Loading Comments...
 

    %d