Skip to content
Accounts examples
Menu and widgets
Accounting policies, changes and errors – IAS 8
IFRS 15 early adoption, App C, paras C3, C4 transition exemption provisions taken
IFRS 15 adopted, modified retrospective application, property company
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 for bearer plants adopted, palm oil, PYA and change of policy disclosure
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, IFRS 13 disclosures biological assets, risks, change in policy to carry forest land at valuation, forestry
IAS 41 disclosures with IFRS 13 valuation disclosures, sugar, crops, cows 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
Disclosure of APMs, purpose, uses, reconciliations, limitations
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, description, purpose, uses, reconciliations and limitations
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, paras 9, 21-23, B12 material associate disclosure, judgement where less than 20% voting rights held, commitments
Business combinations – IFRS 3
IFRS 3, certain acquisition disclosures, separate disclosure for material acquisitions, 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
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
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 additional information, disclosure of factoring and reverse factoring effects on operating cash flows
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
Reverse factoring, IAS 7, IAS 1 para 122, significant judgement, and disclosure of financial effects
Reverse factoring, policy and disclosure of amounts involved
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, information on subsidiaries with material NCI
IFRS 12 para 13, significant restrictions on transfer of assets
IFRS 10, IFRS 11, accounting policies, subsidiaries, associates and joint arrangements, judgements and estimates
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
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
Audit committee report, reference to UK FRC review of financial statements and FRC disclaimer
Section 172 statement, and disclosure of engagement with stakeholders
Section 172 statement, cross reference to Governance and Sustainability reports, restructuring example
Section 172 statement, stakeholders, director responsibilities
UK Section 172(1) statement, board engagement with stakeholders, cross references to other disclosures
Corporate Governance, employee director
Audit committee report, significant issues, external audit assessment, FRC audit inspection, tenure, non-audit fees, objectivity, independence
Viability statement, facilities and covenants, and rolling scenario modelling, scenarios described with link to principal risks including COVID – 19 and Brexit
UK Corporate governance, viability statement, including stress testing for Brexit, cyber attack, COVID-19 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
Audit committee consideration of fair, balanced and understandable statement
UK Combined Code requirement on competence of audit committee
Actions taken following significant percentage of votes against remuneration policy
Response to shareholder concerns, statement of shareholder voting
Operation of malus following irregularities in Italian business, directors’ remuneration
UK Corporate Governance, s.172 statement, designated non-exec for colleagues, culture
S172(1) statement and stakeholder engagement
Section 172 statement and details of stakeholder engagement, including COVID – 19 response
Failure of internal control and risk management regarding corporate social responsibility, Juukan Gorge, and reference in s172 statement
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
IFRS 5, discontinued operations disclosures, assets held for sale, post balance sheet disposal
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
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 para 110, loss on settlement following buyout of pension scheme
IAS 19, paras 99-108, credit resulting from closure of plan to future accrual, additional provision for equalisation of benefits
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 pensions liabilities following High Court judgement regarding equalisation of benefits between men and women
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
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, IFRS 7 paras 22A – 22C and 40-41, risks and risk management, VaR, commodity, interest, fx, risks
IFRS 9 para 6.5.11 (d) (i), gains or losses on cash flow hedges transferred from equity direct to non-financial assets and liabilities 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 adopted, 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 adopted, 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 paras 20, 21A-24F, certain disclosures, income statement, hedge fair values and gains and losses on hedges
IFRS 7 para 34(c), disclosure of concentration of credit risk
IFRS 9, credit risk, certain IFRS 7 paras 35A-N disclosures, simplified approach for trade receivables
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
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
Financial instruments – IAS 39, IFRS 7, IAS 32
IFRS 7 para 31, disclosure of potential effects on liquidity of supplier financing and receivables factoring
IAS 32, change in offsetting and cash pooling arrangements presentation following IFRIC agenda decision
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, significant judgement
Venezuela, exchange rates, hyperinflation, deconsolidation of subsidiary following loss of control; Argentina
Hyperinflation policy and disclosure, Iran, Syria, Sudan and South Sudan
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 treated as hyperinflationary economy
Translation of Venezuelan operations, rate based on management’s estimate considering forecast inflation and most appropriate official exchange rate
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, discussion of impact of Brexit, exchange rate, consumer confidence
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, IAS 34 para 16A (a), change of accounting policy to adopt IFRS 16, modified retrospective approach
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
Quarterly report, IFRS 15 adopted, modified retrospective method adopted, effect on current period
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)
IFRS 15 adopted, telecoms, modified retrospective method, policies. effect on current period disclosed, half year report.
IAS 1 para 25, going concern uncertainty, COVID – 19 base and severe but plausible scenarios, note, reference in auditor review report
IFRS 15 and IFRS 16 adopted, full retrospective method, software and services, half year report
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 based on FVLCD, IFRS 13 level 3 disclosure of assumptions, sensitivity
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 and COVID – 19, sensitivities, oil and gas company
IAS 36 para 134 (f) sensitivity analysis, reasonably possible change in assumption would result in impairment
IAS 36 para 134(e), goodwill impairment review, fvlcd, assumptions including margins
IAS 36 para 134(f), Goodwill impairment review, COVID – 19, reasonably possible changes that would cause carrying amount to equal recoverable amount
IAS 36 goodwill impairment review, VIU basis, oil price and other assumptions, 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, sensitivities by scenario, retail
Income taxes – IAS 12
IAS 12 para 81(e), tax losses for which no deferred tax asset is recognised and expiry dates
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 and estimates
Approach to tax, principal risks, uncertain tax positions, Brexit, US tax reform, judgements and estimates
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
EC decision regarding Belgian tax rulings on excess profits as illegal state aid, provisions, payments and appeals
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
Contingent liability, EU State Aid investigation, group financing exemption, uncertainties, tax judgements, risks
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, EU State Aid investigation 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 new UK legal requirement for large companies to publish on internet
Intangible assets – IAS 38
Policy for player registrations and football staff remuneration
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
International Integrated Reporting Framework, Social and Environmental reports
Sustainability, GRI Standards, UNGC, link to extensive economic, social, environmental and other disclosures
Integrated annual report, IIR Framework, GRI Standards. UN Global Compact, TCFD
Integrated annual report, sustainability, IIRC Framework, GRI Standards, UN Global Compact, stakeholders
Integrated report, GRI Standards, UN Global Compact, AA1000AS, IIRC Framework, Climate Related Financial Disclosures, SASB
Integrated annual and sustainability report, IIRC Framework, GRI standards, UN Global Compact, TCFD, WBCSD, SASB
Integrated annual report, IIRC Framework, TCFD, SSAB, 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
PPE carried at valuation, policy, IFRS 13 para 93 fair value hierarchy and disclosure of unobservable inputs, COVID – 19
Investment property, additional voluntary disclosures, LTV 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 para 7(c), significant judgements, joint arrangement as joint operation
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
Leases – IFRS 16
IFRS 16, lease accounting policies and certain disclosures
IFRS 16, certain paras 51-60 lessee disclosures, policies
IFRS 16, policies, certain disclosures, lessee and lessor
IFRS 16, policies, judgement, certain lessee and lessor disclosures, including sale and leaseback, telecoms
IFRS 16, policies, certain disclosures, sale and lease backs
IFRS 16 adopted, policies. judgements, 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 adoption, policies, judgements and estimates, lessee and lessor disclosures
IFRS 16, policies, 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 adopted, disclosures
IFRS 16 adopted, modified retrospective approach, para C12 transitional disclosures, policies, certain 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 including sale and leaseback, sales with repurchase commitments, lessee and lessor disclosures
IFRS 16, policies, maintenance provisions for leased aircraft, certain disclosures, adoption of amendment ‘COVID-19 related rent concessions’
Management reports – climate change
Climate change disclosures, principal risks, sustainability and climate change, mitigation, UK Strategic Report
Climate change disclosures (extracts only), risks, TCFD
UK directors’ report, disclosure of greenhouse gas emissions, climate change disclosures, TCFD, Green bond
Climate change disclosures, targets, technology and innovations, steel
Climate change, principal risks, environmental disclosures, airline
Climate change disclosures, strategy, risks, targets, continuing implementation of TCFD recommendations
Management report, climate change, TCFD disclosures, CDP
Climate change TCFD disclosures, pharmaceuticals
management report, climate change, including TCFD disclosures, water utility
management report, climate change TCFD disclosures
Management reports
UK Listing Rule 9.8.4R (14), statement of compliance with relationship agreement with 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
UK directors’ report, disclosure of significant shareholdings
FCA listing rule 9.8.4C R, table showing where listing rule 9.8.4R 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
Human rights disclosure, policies, priorities, community engagement
Anti-corruption and anti-bribery matters, human rights, disclosures
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
Gender disclosures, UK Companies Act, gender pay gap, safety, anti-bribery policies, human rights
Brexit risks, measures taken, including estimate of costs of preparation, pharmaceuticals
Streamlined Energy and Carbon Reporting (SECR) disclosure, UK SI 2018/1155
Streamlined Energy and Carbon Reporting (SECR) disclosure, UK SI 2018/1155
Potential effects of Brexit, detailed analysis of risks, retail
Brexit risks, car manufacturer, impairment in the year following impairment tests that take account of potential impacts of certain events including Brexit
Brexit risks, convenience food, volume, material sourcing, labour availability, viability statement
Brexit risks and proposed mitigation, additional warehousing, inventory, imports and exports, tariffs, no deal Brexit
COVID-19, emerging and principal risks, viability statement, going concern, housebuilding
Brexit risks and mitigation update, trade barriers, sourcing, data transfer, people, reference in viability statement
Principal risks, Brexit implications, free movement of goods, tariffs, exchange rate, business planning, mitigation, and COVID – 19
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
Brexit plans and share ownership, principal risks, airline
Streamlined Energy and Carbon Reporting (SECR) disclosure, UK SI 2018/1155
Brexit and other economic and political risks, passporting, customers, employees, banking
Table showing location of non-financial information required by UK Companies Act section 414CB
Environmental disclosures, reference to progress on TCFD, SASB metrics, SECR report, retail
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), judgements made in aggregating operating segments into reportable segments
Disclosure of vertically integrated operations, aggregation of segments and reasons
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 paras 21, 22(e), restructuring announced post year end
IAS 10 para 21, non-adjusting event, decision to return government furlough assistance, COVID – 19
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
PPE – IAS 16
aircraft maintenance, policy for owned aircraft and provisioning policy for operating leased aircraft (IFRS 16 adopted)
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
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 9.8.4R tax relief thereon
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, 129, judgements and estimates including sensitivities
IAS 1 paras 122, 125, 129, significant estimates and judgements, sensitivities
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, 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 one year 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
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
COVID – 19, summary of effects on judgements and estimates
IAS 1 para 97, separate disclosure of government assistance in relation to COVID – 19, airline
IAS 1, COVID – 19, disclosure of benefits received in form of furlough payments
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
IAS 1 paras 122,125, additional information on effects of COVID – 19 and actions taken in response to the health crisis
IAS 1 paras 122, 125, effect of climate change on estimates and judgements
Impact of COVID – 19, results, going concern, asset values, individual businesses, in line with ESMA recommendations
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
Warranty provisions, IAS 37 disclosures, estimates
Provisions for dismantling and restoration, disclosure of discount rate and sensitivity, policy, judgements
IAS 37, Policy for onerous purchase contracts, warranties and returns, 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, decommissioning, processing and storage provisions, nuclear power generation, sensitivities
Accounting policies for decommissioning and for environmental liabilities, significant estimates and judgements. Oil company
Contingent liability, UK SFO investigation, risks and uncertainties, viability statement assumption
IAS 37, decommissioning provision 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
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, telecoms, policies, 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, judgements and estimates, contract assets and liabilities, financing, bill and hold, contracting, 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, paras 114-115, B87-B89, disaggregation of revenue
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, automotive
IFRS 15 adopted, 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, revenue recognition policy, performance obligations, lift supply and installation, maintenance
IFRS 15, policies, judgements, certain disclosures, telecoms
IFRS 15 adopted, excise taxes, listing fee, market support
IFRS 15, policies and certain disclosures, green energy, windpower
IFRS 15, modified retrospective method, contracting, policies, paras 110-122, contract assets and liabilities, certain disclosures
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
IFRS 15, policies, legal services, personal injury claims, judgements and estimates, disaggregated information.
IFRS 15, revenue policy, judgements and estimates, property company
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, logistics, 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 adopted, policies, estimates and judgements, certain disclosures, wind systems
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, customer options
IFRS 15, policies, judgements, contract assets and liabilities, certain disclosures, retail and distribution
Supplier income, amounts received in year, receivables and payables
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 and quarterly results
Transition from US GAAP to IFRS, half year results
Malaysia, transition to IFRS (and adoption of IFRS 15)
IFRS 1, transition from US GAAP to IFRS disclosures
Facebook
LinkedIn
Twitter
Instagram
operating segments
Share this:
Twitter
Facebook
Like this:
Like
Loading...
Follow
Following
Accounts examples
Join 30 other followers
Sign me up
Already have a WordPress.com account?
Log in now.
Accounts examples
Customize
Follow
Following
Sign up
Log in
Copy shortlink
Report this content
View post in Reader
Manage subscriptions
Collapse this bar
%d
bloggers like this:
Accounts examples 