IFRS Disclosures 2017 (with topics)

IFRS Foundation | IAS Plus (Deloitte)

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1 Disclosures Network

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 http://xbrlsite.azurewebsites.net/2016/conceptual-model/reporting-schemes/ifrs/disclosures/role/Disclosures
2 Financial Report Heading IASB topics:FinancialReport
3 Primary Financial Statements Heading IASB-IAS 1 topics:PrimaryFinancialStatements
4 Balance Sheet Topic IASB-IAS 1 topics:BalanceSheet
5 Assets [Roll Up] Disclosure Deloitte IFRS Plus disclosures:AssetsRollUp
6 Balance Sheet, Classified Disclosure Deloitte IFRS Plus disclosures:BalanceSheetClassified
7 Balance Sheet, Order of Liquidity Disclosure Deloitte IFRS Plus disclosures:BalanceSheetOrderOfLiquidity
8 Liabilities and Equity [Roll Up] Disclosure Deloitte IFRS Plus disclosures:LiabilitiesAndEquityRollUp
9 Statement of Changes in Equity Topic IASB-IAS 1 topics:StatementShareholderEquity
10 Statement of Changes in Equity Disclosure Deloitte IFRS Plus disclosures:StatementOfChangesInEquity
11 Income Statement Topic IASB-IAS 1 topics:IncomeStatement
12 Income Statement, by Function Disclosure Deloitte IFRS Plus disclosures:IncomeStatementByFunction
13 Income Statement, by Nature Disclosure Deloitte IFRS Plus disclosures:IncomeStatementByNature
14 Statement of Comprehensive Income, Before Tax Presentation Disclosure Deloitte IFRS Plus disclosures:StatementOfComprehensiveIncomeBeforeTax
15 Statement of Comprehensive Income, Net of Tax Presentation Disclosure Deloitte IFRS Plus disclosures:StatementOfComprehensiveIncomeNetOfTax
16 Statement of Comprehensive Income Topic IASB-IAS 1 topics:StatementOfComprehensiveIncome
17 Cash Flow Statement Topic IASB-IAS 7 topics:CashFlowStatement
18 Cash Flow Statement, Direct Method Disclosure Deloitte IFRS Plus disclosures:CashFlowStatementDirectMethod
19 Cash Flow Statement, Indirect Method Disclosure Deloitte IFRS Plus disclosures:CashFlowStatementIndirectMethod
20 First-time Adoption of International Financial Reporting Standards Heading IASB-IFRS 1 topics:FirsttimeAdoptionOfInternationalFinancialReportingStandards
21 Nature of Business and Consolidation Heading IASB topics:NatureOfBusinessAndConsolidation
22 Consolidation Information Topic IASB_IFRS 10 topics:ConsolidationInformation
23 Organization Topic IASB topics:Organization
24 Basis of Financial Statement Presentation Heading IASB topics:BasisOfFinancialStatementPresentation
25 Basis of Reporting Topic IASB topics:BasisOfReporting
26 Discontinued Operations Topic IASB topics:DiscontinuedOperations
27 Use of Estimates Topic IASB-IAS 8 topics:UseOfEstimates
28 Accounting Changes Topic IASB topics:AccountingChanges
29 Risks Uncertainties Topic IASB topics:RisksUncertainties
30 Interim Financial Reporting Topic IASB-IAS 34 topics:InterimFinancialReporting
31 Earnings Per Share Topic IASB-IAS 33 topics:EarningsPerShare
32 Error Corrections (Prior Period Adjustments) Topic IASB-IAS 8 topics:PriorPeriodAdjustments
33 Hyperinflationary Economies Topic IASB-IAS 29 topics:HyperinflationaryEconomies
34 Segment Reporting Topic IASB topics:SegmentReporting
35 Principles of Consolidation Topic IASB topics:PrinciplesOfConsolidation
36 Significant Accounting Policies Heading IASB-IAS 8 topics:SignificantAccountingPolicies
37 Accounting Policies Topic IASB topics:AccountingPolicies
38 Accounting policy for available-for-sale financial assets [Policy] Disclosure IAS 1 117 disclosures:AccountingPolicyForAvailableforsaleFinancialAssets
39 Accounting policy for borrowing costs [Policy] Disclosure IAS 1 117 disclosures:AccountingPolicyForBorrowingCosts
40 Accounting policy for borrowings [Policy] Disclosure IAS 1 117 disclosures:AccountingPolicyForBorrowings
41 Accounting policy for business combinations [Policy] Disclosure IAS 1 117 disclosures:AccountingPolicyForBusinessCombinations
42 Accounting policy for business combinations and goodwill [Policy] Disclosure IAS 1 117 disclosures:AccountingPolicyForBusinessCombinationsAndGoodwill
43 Accounting policy for cash flows [Policy] Disclosure IAS 1 117 disclosures:AccountingPolicyForCashFlows
44 Accounting policy for construction in progress [Policy] Disclosure IAS 1 117 disclosures:AccountingPolicyForConstructionInProgress
45 Accounting policy for contingent liabilities and contingent assets [Policy] Disclosure IAS 1 117 disclosures:AccountingPolicyForContingentLiabilitiesAndContingentAssets
46 Accounting policy for decommissioning, restoration and rehabilitation provisions [Policy] Disclosure IAS 1 117 disclosures:AccountingPolicyForDecommissioningRestorationAndRehabilitationProvisions
47 Accounting policy for deferred income tax [Policy] Disclosure IAS 1 117 disclosures:AccountingPolicyForDeferredIncomeTax
48 Accounting policy for derecognition of financial instruments [Policy] Disclosure IAS 1 117 disclosures:AccountingPolicyForDerecognitionOfFinancialInstruments
49 Accounting policy for derivative financial instruments [Policy] Disclosure IAS 1 117 disclosures:AccountingPolicyForDerivativeFinancialInstruments
50 Accounting policy for derivative financial instruments and hedging [Policy] Disclosure IAS 1 117 disclosures:AccountingPolicyForDerivativeFinancialInstrumentsAndHedging
51 Accounting policy for discontinued operations [Policy] Disclosure IAS 1 117 disclosures:AccountingPolicyForDiscontinuedOperations
52 Accounting policy for dividends [Policy] Disclosure IAS 1 117 disclosures:AccountingPolicyForDividends
53 Accounting policy for earnings per share [Policy] Disclosure IAS 1 117 disclosures:AccountingPolicyForEarningsPerShare
54 Accounting policy for employee benefits [Policy] Disclosure IAS 1 117 disclosures:AccountingPolicyForEmployeeBenefits
55 Accounting policy for expenses [Policy] Disclosure IAS 1 117 disclosures:AccountingPolicyForExpenses
56 Accounting policy for exploration and evaluation expenditures [Policy] Disclosure IFRS 6 24 disclosures:AccountingPolicyForExplorationAndEvaluationExpenditures
57 Accounting policy for fair value measurement [Policy] Disclosure IAS 1 117 disclosures:AccountingPolicyForFairValueMeasurement
58 Accounting policy for finance costs [Policy] Disclosure IAS 1 117 disclosures:AccountingPolicyForFinanceCosts
59 Accounting policy for finance income and costs [Policy] Disclosure IAS 1 117 disclosures:AccountingPolicyForFinanceIncomeAndCosts
60 Accounting policy for financial assets [Policy] Disclosure IAS 1 117 disclosures:AccountingPolicyForFinancialAssets
61 Accounting policy for financial guarantees [Policy] Disclosure IAS 1 117 disclosures:AccountingPolicyForFinancialGuarantees
62 Accounting policy for financial instruments [Policy] Disclosure IAS 1 117 disclosures:AccountingPolicyForFinancialInstruments
63 Accounting policy for financial instruments at fair value through profit or loss [Policy] Disclosure IAS 1 117 disclosures:AccountingPolicyForFinancialInstrumentsAtFairValueThroughProfitOrLoss
64 Accounting policy for financial liabilities [Policy] Disclosure IAS 1 117 disclosures:AccountingPolicyForFinancialLiabilities
65 Accounting policy for foreign currency translation [Policy] Disclosure IAS 1 117 disclosures:AccountingPolicyForForeignCurrencyTranslation
66 Accounting policy for functional currency [Policy] Disclosure IAS 1 117 disclosures:AccountingPolicyForFunctionalCurrency
67 Accounting policy for goodwill [Policy] Disclosure IAS 1 117 disclosures:AccountingPolicyForGoodwill
68 Accounting policy for government grants [Policy] Disclosure IAS 20 39 disclosures:AccountingPolicyForGovernmentGrants
69 Accounting policy for hedging [Policy] Disclosure IAS 1 117 disclosures:AccountingPolicyForHedging
70 Accounting policy for impairment of assets [Policy] Disclosure IAS 1 117 disclosures:AccountingPolicyForImpairmentOfAssets
71 Accounting policy for impairment of financial assets [Policy] Disclosure IAS 1 117 disclosures:AccountingPolicyForImpairmentOfFinancialAssets
72 Accounting policy for impairment of non-financial assets [Policy] Disclosure IAS 1 117 disclosures:AccountingPolicyForImpairmentOfNonfinancialAssets
73 Accounting policy for income tax [Policy] Disclosure IAS 1 117 disclosures:AccountingPolicyForIncomeTax
74 Accounting policy for insurance contracts and related assets, liabilities, income and expense [Policy] Disclosure IFRS 4 37 disclosures:AccountingPolicyForInsuranceContracts
75 Accounting policy for intangible assets and goodwill [Policy] Disclosure IAS 1 117 disclosures:AccountingPolicyForIntangibleAssetsAndGoodwill
76 Accounting policy for intangible assets other than goodwill [Policy] Disclosure IAS 1 117 disclosures:AccountingPolicyForIntangibleAssetsOtherThanGoodwill
77 Accounting policy for interest income and expense [Policy] Disclosure IAS 1 117 disclosures:AccountingPolicyForInterestIncomeAndExpense
78 Accounting policy for investment in associates [Policy] Disclosure IAS 1 117 disclosures:AccountingPolicyForInvestmentInAssociates
79 Accounting policy for investment in associates and joint ventures [Policy] Disclosure IAS 1 117 disclosures:AccountingPolicyForInvestmentInAssociatesAndJointVentures
80 Accounting policy for investment property [Policy] Disclosure IAS 1 117 disclosures:AccountingPolicyForInvestmentProperty
81 Accounting policy for investments in joint ventures [Policy] Disclosure IAS 1 117 disclosures:AccountingPolicyForInvestmentsInJointVentures
82 Accounting policy for investments other than investments accounted for using equity method [Policy] Disclosure IAS 1 117 disclosures:AccountingPolicyForInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethod
83 Accounting policy for issued capital [Policy] Disclosure IAS 1 117 disclosures:AccountingPolicyForIssuedCapital
84 Accounting policy for leases [Policy] Disclosure IAS 1 117 disclosures:AccountingPolicyForLeases
85 Accounting policy for loans and receivables [Policy] Disclosure IAS 1 117 disclosures:AccountingPolicyForLoansAndReceivables
86 Accounting policy for measuring inventories [Policy] Disclosure Deloitte IFRS Plus disclosures:AccountingPolicyForMeasuringInventories
87 Accounting policy for non-current assets or disposal groups classified as held for sale [Policy] Disclosure IAS 1 117 disclosures:AccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSale
88 Accounting policy for non-current assets or disposal groups classified as held for sale and discontinued operations [Policy] Disclosure IAS 1 117 disclosures:AccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleAndDiscontinuedOperations
89 Accounting policy for offsetting of financial instruments [Policy] Disclosure IAS 1 117 disclosures:AccountingPolicyForOffsettingOfFinancialInstruments
90 Accounting policy for property, plant and equipment [Policy] Disclosure IAS 1 117 disclosures:AccountingPolicyForPropertyPlantAndEquipment
91 Accounting policy for provisions [Policy] Disclosure IAS 1 117 disclosures:AccountingPolicyForProvisions
92 Accounting policy for recognition of revenue [Policy] Disclosure IAS 1 117 disclosures:AccountingPolicyForRecognitionOfRevenue
93 Accounting policy for repurchase and reverse repurchase agreements [Policy] Disclosure IAS 1 117 disclosures:AccountingPolicyForRepurchaseAndReverseRepurchaseAgreements
94 Accounting policy for research and development expense [Policy] Disclosure IAS 1 117 disclosures:AccountingPolicyForResearchAndDevelopmentExpense
95 Accounting policy for restricted cash and cash equivalents [Policy] Disclosure IAS 1 117 disclosures:AccountingPolicyForRestrictedCashAndCashEquivalents
96 Accounting policy for segment reporting [Policy] Disclosure IAS 1 117 disclosures:AccountingPolicyForSegmentReporting
97 Accounting policy for share-based payment transactions [Policy] Disclosure IAS 1 117 disclosures:AccountingPolicyForSharebasedPaymentTransactions
98 Accounting policy for subsidiaries [Policy] Disclosure IAS 1 117 disclosures:AccountingPolicyForSubsidiaries
99 Accounting policy for taxes other than income tax [Policy] Disclosure IAS 1 117 disclosures:AccountingPolicyForTaxesOtherThanIncomeTax
100 Accounting policy for trade and other payables [Policy] Disclosure IAS 1 117 disclosures:AccountingPolicyForTradeAndOtherPayables
101 Accounting policy for trade and other receivables [Policy] Disclosure IAS 1 117 disclosures:AccountingPolicyForTradeAndOtherReceivables
102 Accounting policy for transactions with non-controlling interests [Policy] Disclosure IAS 1 117 disclosures:AccountingPolicyForTransactionsWithNoncontrollingInterests
103 Accounting policy for transactions with related parties [Policy] Disclosure IAS 1 117 disclosures:AccountingPolicyForTransactionsWithRelatedParties
104 Accounting policy for treasury shares [Policy] Disclosure IAS 1 117 disclosures:AccountingPolicyForTreasuryShares
105 Accounting policy for determining components of cash and cash equivalents [Policy] Disclosure IAS 7 46 disclosures:AccountingPolicyToDetermineComponentsOfCashAndCashEquivalents
106 Significant Accounting Policies Disclosure Deloitte IFRS Plus disclosures:SignificantAccountingPolicies
107 Significant accounting policies [Note] Disclosure IAS 1 117 disclosures:SummaryOfSignificantAccountingPoliciesNote
108 New Accounting Pronouncements Topic IASB topics:NewAccountingPronouncements
109 Correction of Errors Topic IASB-IAS 8 topics:CorrectionOfErrors
110 Financial Statement Accounts Heading IASB topics:FinancialStatementAccounts
111 Cash and Cash Equivalents Topic IASB topics:CashAndCashEquivalents
112 Receivables Topic IASB topics:Receivables
113 Investments-Debt and Equity Securities Topic IASB topics:DebtAndEquitySecurities
114 Investments-Equity Method Joint Ventures Topic IASB-IAS 28 topics:EquityMethodJointVentures
115 Investments-Other Topic IASB topics:InvestmentsOther
116 Investment Property Topic IASB-IAS 40 topics:InvestmentProperty
117 Inventory Topic IASB-IAS 2 topics:Inventory
118 Inventory Components Disclosure Deloitte IFRS Plus disclosures:InventoryComponents
119 Other Assets and Deferred Costs Topic IASB topics:DeferredCosts
120 Intangible Assets Topic IASB-IAS 38 topics:IntangibleAssets
121 Property, Plant, and Equipment Topic IASB-IAS 16 topics:PropertyPlantAndEquipment
122 Property, Plant and Equipment Components Disclosure Deloitte IFRS Plus disclosures:PropertyPlantAndEquipmentComponents
123 Property, plant and equipment [Note] Disclosure IAS 16 disclosures:PropertyPlantAndEquipmentNote
124 Payables Accruals (Liabilities) Topic IASB topics:PayablesAccruals
125 Deferred Revenue Topic IASB topics:DeferredRevenue
126 Commitments Topic IASB-IAS 37 topics:Commitments
127 Contingencies Topic IASB-IAS 37 topics:Contingencies
128 Guarantees Topic IASB-IAS 37 topics:Guarantees
129 Debt Topic IASB-IAS 23 topics:Debt
130 Other Liabilities Topic IASB topics:OtherLiabilities
131 Equity Topic IASB topics:Equity
132 Revenue Recognition Topic IASB-IAS 18 topics:RevenueRecognition
133 Share-based Payments Topic IASB-IFRS 2 topics:ShareBasedPayment
134 Other Expenses Topic IASB topics:OtherExpenses
135 Income Taxes Topic IASB-IAS 12 topics:IncomeTaxes
136 Income tax [Note] Disclosure IAS 12 disclosures:IncomeTaxNote
137 Other Financial Statement Accounts Topic IASB topics:OtherFinancialStatementAccounts
138 Accrued expenses and other liabilities Disclosure IAS 1 10 disclosures:AccruedExpensesAndOtherLiabilities
139 Allowance for credit losses Disclosure IAS 1 10 disclosures:AllowanceForCreditLosses
140 Amounts incurred by entity for provision of key management personnel services provided by separate management entities Disclosure IAS 24 disclosures:AmountsIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntities
141 Analysis of age of financial assets that are past due but not impaired Disclosure IFRS 7 37 disclosures:AnalysisOfAgeOfFinancialAssetsThatArePastDueButNotImpaired
142 Auditors' remuneration Disclosure IAS 1 10 disclosures:AuditorsRemuneration
143 Authorisation of financial statements Disclosure IAS 1 10 disclosures:AuthorisationOfFinancialStatements
144 Available-for-sale financial assets Disclosure IAS 1 10 disclosures:AvailableforsaleAssets
145 Borrowing costs [Note] Disclosure IAS 23 disclosures:BorrowingCostsNote
146 Borrowings Disclosure IAS 1 10 disclosures:Borrowings
147 Cash and cash equivalents Disclosure IAS 1 10 disclosures:CashAndCashEquivalents
148 Changes in accounting policies Disclosure IAS 1 10 disclosures:ChangesInAccountingPolicies
149 Classes of share capital Disclosure IAS 1 79 disclosures:ClassesOfShareCapital
150 Collateral Disclosure IAS 1 10 disclosures:Collateral
151 Commitments Disclosure IAS 1 10 disclosures:Commitments
152 Commitments and contingent liabilities Disclosure IAS 1 10 disclosures:CommitmentsAndContingentLiabilities
153 Composition of group Disclosure IFRS 12 10 i disclosures:CompositionOfGroup
154 Contingent liabilities Disclosure IAS 37 86 disclosures:ContingentLiabilities
155 Cost of sales Disclosure IAS 1 10 disclosures:CostOfSales
156 Credit risk Disclosure IAS 1 10 disclosures:CreditRisk
157 Debt instruments Disclosure IAS 1 10 disclosures:DebtSecurities
158 Deferred income Disclosure IAS 1 10 disclosures:DeferredIncome
159 Deferred taxes Disclosure IAS 1 10 disclosures:DeferredTaxes
160 Defined benefit plans Disclosure IAS 19 138 disclosures:DefinedBenefitPlans
161 Deposits from banks Disclosure IAS 1 10 disclosures:DepositsFromBanks
162 Deposits from customers Disclosure IAS 1 10 disclosures:DepositsFromCustomers
163 Depreciation and amortisation expense Disclosure IAS 1 10 disclosures:DepreciationAndAmortisationExpense
164 Derivative financial instruments Disclosure IAS 1 10 disclosures:DerivativeFinancialInstruments
165 Expected impact of initial application of new standards or interpretations Disclosure IAS 8 30 disclosures:DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretations
166 Initial application of standards or interpretations Disclosure IAS 8 28 disclosures:DescriptionOfInitialApplicationOfStandardsOrInterpretations
167 How entity manages liquidity risk Disclosure IFRS 7 39 disclosures:DescriptionOfManagingLiquidityRisk
168 Other accounting policies relevant to understanding of financial statements Disclosure IAS 1 117 disclosures:DescriptionOfOtherAccountingPoliciesRelevantToUnderstandingOfFinancialStatements
169 Detailed information about borrowings Disclosure IFRS 7 7 disclosures:DetailedInformationAboutBorrowings
170 Detailed information about financial instruments Disclosure IFRS 7 31 disclosures:DetailedInformationAboutFinancialInstruments
171 Detailed information about hedges Disclosure IFRS 7 22 disclosures:DetailedInformationAboutHedges
172 Detailed information about hedging instruments Disclosure IFRS 7 disclosures:DetailedInformationAboutHedgingInstruments
173 Detailed information about intangible assets Disclosure IAS 38 118 disclosures:DetailedInformationAboutIntangibleAssets
174 Detailed information about investment property Disclosure IAS 40 disclosures:DetailedInformationAboutInvestmentProperty
175 Detailed information about property, plant and equipment Disclosure IAS 16 73 disclosures:DetailedInformationAboutPropertyPlantAndEquipment
176 Discontinued operations Disclosure IAS 1 10 disclosures:DiscontinuedOperations
177 Dividends Disclosure IAS 1 10 disclosures:Dividends
178 Earnings per share Disclosure IAS 33 66 disclosures:EarningsPerShare
179 Effect of share-based payments on entity's profit or loss Disclosure IFRS 2 50 disclosures:EffectOfSharebasedPaymentsOnProfitOrLoss
180 Expenses Disclosure IAS 1 10 disclosures:Expenses
181 Expenses by nature Disclosure IAS 1 10 disclosures:ExpensesByNature
182 External credit grades Disclosure IFRS 7 disclosures:ExternalCreditExposures
183 Fair value measurement of assets Disclosure IFRS 13 93 disclosures:FairValueMeasurementOfAssets
184 Fair value measurement of liabilities Disclosure IFRS 13 93 disclosures:FairValueMeasurementOfLiabilities
185 Information about possible differences between carrying amount and fair value of contracts described in IFRS 7.29 b and IFRS 7.29 c Disclosure IFRS 7 30 disclosures:FairValueOfFinancialAssetsAndFinancialLiabilitiesAndReclassification
186 Fair value of financial instruments Disclosure IAS 1 10 disclosures:FairValueOfFinancialInstruments
187 Fair value of plan assets Disclosure IAS 19 142 disclosures:FairValueOfPlanAssets
188 Fee and commission income (expense) Disclosure IAS 1 10 disclosures:FeeAndCommissionIncomeExpense
189 Finance cost Disclosure IAS 1 10 disclosures:FinanceCost
190 Finance income Disclosure IAS 1 10 disclosures:FinanceIncome
191 Finance income (cost) Disclosure IAS 1 10 disclosures:FinanceIncomeExpense
192 Finance lease and operating lease by lessee Disclosure IAS 17 31 disclosures:FinanceLeaseAndOperatingLeaseByLessee
193 Financial assets Disclosure IFRS 7 7 disclosures:FinancialAssets
194 Financial assets held for trading Disclosure IAS 1 10 disclosures:FinancialAssetsHeldForTrading
195 Financial assets that are either past due or impaired Disclosure IFRS 7 37 disclosures:FinancialAssetsThatAreEitherPastDueOrImpaired
196 Transferred financial assets that are not derecognised in their entirety Disclosure IFRS 7 disclosures:FinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognition
197 Financial instruments at fair value through profit or loss Disclosure IAS 1 10 disclosures:FinancialInstrumentsAtFairValueThroughProfitOrLoss
198 Financial instruments by type of interest rate Disclosure IFRS 7 39 disclosures:FinancialInstrumentsByTypeOfInterestRate
199 Financial instruments [Note] Disclosure IFRS 7 disclosures:FinancialInstrumentsNote
200 Financial liabilities Disclosure IFRS 7 7 disclosures:FinancialLiabilities
201 General and administrative expense Disclosure IAS 1 10 disclosures:GeneralAndAdministrativeExpense
202 Goodwill Disclosure IAS 1 10 disclosures:Goodwill
203 Hedge accounting Disclosure IFRS 7 22 disclosures:HedgeAccounting
204 Impairment loss and reversal of impairment loss Disclosure IAS 36 126 disclosures:ImpairmentLossAndReversalOfImpairmentLoss
205 Indirect measurement of fair value of goods or services received, other equity instruments granted during period Disclosure IFRS 2 47 disclosures:IndirectMeasurementOfFairValueOfGoodsOrServicesReceivedOtherEquityInstrumentsGrantedDuringPeriod
206 Indirect measurement of fair value of goods or services received, share options granted during period Disclosure IFRS 2 47 disclosures:IndirectMeasurementOfFairValueOfGoodsOrServicesReceivedShareOptionsGrantedDuringPeriod
207 Information about consolidated structured entities Disclosure IFRS 12 disclosures:InformationAboutConsolidatedStructuredEntities
208 Information about employees Disclosure IAS 1 10 disclosures:InformationAboutEmployees
209 Information about maturity profile of defined benefit obligation Disclosure IAS 19 147 disclosures:InformationAboutMaturityProfileOfDefinedBenefitObligation
210 Information about terms and conditions of hedging instruments and how they affect future cash flows Disclosure IFRS 7 disclosures:InformationAboutTermsAndConditionsOfHedgingInstrumentsAndHowTheyAffectFutureCashFlows
211 Information for impairment loss recognised or reversed for individual asset or cash-generating unit Disclosure IAS 36 130 disclosures:InformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnit
212 Information for cash-generating units Disclosure IAS 36 134 disclosures:InformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLives
213 Intangible assets and goodwill Disclosure IAS 1 10 disclosures:IntangibleAssetsAndGoodwill
214 Intangible assets material to entity Disclosure IAS 38 122 disclosures:IntangibleAssetsMaterialToEntity
215 Intangible assets [Note] Disclosure IAS 38 disclosures:IntangibleAssetsNote
216 Intangible assets with indefinite useful life Disclosure IAS 38 122 disclosures:IntangibleAssetsWithIndefiniteUsefulLife
217 Interest expense Disclosure IAS 1 10 disclosures:InterestExpense
218 Interest income Disclosure IAS 1 10 disclosures:InterestIncome
219 Interest income (expense) Disclosure IAS 1 10 disclosures:InterestIncomeExpense
220 Interests in associates Disclosure IFRS 12 2 ii disclosures:InterestsInAssociates
221 Interests in joint arrangements Disclosure IFRS 12 2 ii disclosures:InterestsInJointArrangements
222 Interests in subsidiaries Disclosure IFRS 12 2 i disclosures:InterestsInSubsidiaries
223 Interests in unconsolidated structured entities Disclosure IFRS 12 2 iii disclosures:InterestsInUnconsolidatedStructuredEntities
224 Inventories [Note] Disclosure Deloitte IFRS Plus disclosures:InventoriesNote
225 Investment property [Note] Disclosure IAS 40 disclosures:InvestmentPropertyNote
226 Investments accounted for using equity method Disclosure IAS 1 10 disclosures:InvestmentsAccountedForUsingEquityMethod
227 Investments other than investments accounted for using equity method Disclosure IAS 1 10 disclosures:InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethod
228 Issued capital Disclosure IAS 1 10 disclosures:IssuedCapital
229 Joint operations Disclosure IFRS 12 disclosures:JointOperations
230 Joint ventures Disclosure IAS 27 17 disclosures:JointVentures
231 Lease prepayments Disclosure IAS 1 10 disclosures:LeasePrepayments
232 Liquidity risk Disclosure IAS 1 10 disclosures:LiquidityRisk
233 Loans and advances to banks Disclosure IAS 1 10 disclosures:LoansAndAdvancesToBanks
234 Loans and advances to customers Disclosure IAS 1 10 disclosures:LoansAndAdvancesToCustomers
235 Market risk Disclosure IAS 1 10 disclosures:MarketRisk
236 Maturity analysis for derivative financial liabilities Disclosure IFRS 7 39 disclosures:MaturityAnalysisForDerivativeFinancialLiabilities
237 Maturity analysis for non-derivative financial liabilities Disclosure IFRS 7 39 disclosures:MaturityAnalysisForNonderivativeFinancialLiabilities
238 Maturity analysis of finance lease payments receivable Disclosure IFRS 16 94 disclosures:MaturityAnalysisOfFinanceLeasePaymentsReceivable
239 Maturity analysis of operating lease payments Disclosure IFRS 16 97 disclosures:MaturityAnalysisOfOperatingLeasePayments
240 Measurement bases used in preparing financial statements Disclosure IAS 1 117 disclosures:MeasurementBasesUsedInPreparingFinancialStatements
241 Nature and extent of risks arising from financial instruments Disclosure IFRS 7 31 disclosures:NatureAndExtentOfRisksArisingFromFinancialInstruments
242 Noncontrolling interests Disclosure IAS 1 10 disclosures:NoncontrollingInterests
243 Noncurrent assets or disposal groups classified as held for sale Disclosure IAS 1 10 disclosures:NoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSale
244 Notes and other explanatory information Disclosure IAS 1 10 disclosures:NotesAndOtherInformation
245 Number and weighted average exercise prices of other equity instruments Disclosure IFRS 2 45 disclosures:NumberAndWeightedAverageExercisePricesOfOtherEquityInstruments
246 Number and weighted average remaining contractual life of outstanding share options Disclosure IFRS 2 45 disclosures:NumberAndWeightedAverageRemainingContractualLifeOfOutstandingShareOptions
247 Objectives, policies and processes for managing capital Disclosure IAS 1 134 disclosures:ObjectivesPoliciesAndProcessesForManagingCapital
248 Offsetting of financial assets and financial liabilities Disclosure IFRS 7 disclosures:OffsettingOfFinancialAssetsAndFinancialLiabilities
249 Offsetting of financial liabilities Disclosure IFRS 7 disclosures:OffsettingOfFinancialLiabilities
250 Other assets Disclosure IAS 1 10 disclosures:OtherAssets
251 Other current assets Disclosure IAS 1 10 disclosures:OtherCurrentAssets
252 Other current liabilities Disclosure IAS 1 10 disclosures:OtherCurrentLiabilities
253 Other liabilities Disclosure IAS 1 10 disclosures:OtherLiabilities
254 Other noncurrent assets Disclosure IAS 1 10 disclosures:OtherNoncurrentAssets
255 Other non-current liabilities Disclosure IAS 1 10 disclosures:OtherNoncurrentLiabilities
256 Other operating expense Disclosure IAS 1 10 disclosures:OtherOperatingExpense
257 Other operating income Disclosure IAS 1 10 disclosures:OtherOperatingIncome
258 Other operating income (expense) Disclosure IAS 1 10 disclosures:OtherOperatingIncomeExpense
259 Other provisions Disclosure IAS 37 84 disclosures:OtherProvisions
260 Prepayments and other assets Disclosure IAS 1 10 disclosures:PrepaymentsAndOtherAssets
261 Products and services Disclosure IFRS 8 32 disclosures:ProductsAndServices
262 Profit (loss) from operating activities Disclosure IAS 1 10 disclosures:ProfitLossFromOperatingActivities
263 Provisions Disclosure IAS 1 10 disclosures:Provisions
264 Range of exercise prices of outstanding share options Disclosure IFRS 2 45 disclosures:RangeOfExercisePricesOfOutstandingShareOptions
265 Recognised finance lease as assets by lessee Disclosure IAS 17 31 disclosures:RecognisedFinanceLeaseAsAssetsByLessee
266 Reconciliation of changes in goodwill Disclosure IFRS 3 disclosures:ReconciliationOfChangesInGoodwill
267 Reconciliation of changes in intangible assets and goodwill Disclosure IAS 38 118 disclosures:ReconciliationOfChangesInIntangibleAssetsAndGoodwill
268 Reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments Disclosure IFRS 7 disclosures:ReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstruments
269 Reconciliation of liabilities arising from financing activities Disclosure IAS 7 disclosures:ReconciliationOfLiabilitiesArisingFromFinancingActivities
270 Reconciliation of summarised financial information of associate accounted for using equity method to carrying amount of interest in associate Disclosure IFRS 12 disclosures:ReconciliationOfSummarisedFinancialInformationOfAssociateAccountedForUsingEquityMethodToCarryingAmountOfInterestInAssociate
271 Reconciliation of summarised financial information of joint venture accounted for using equity method to carrying amount of interest in joint venture Disclosure IFRS 12 disclosures:ReconciliationOfSummarisedFinancialInformationOfJointVentureAccountedForUsingEquityMethodToCarryingAmountOfInterestInJointVenture
272 Repurchase and reverse repurchase agreements Disclosure IAS 1 10 disclosures:RepurchaseAndReverseRepurchaseAgreements
273 Research and development expense Disclosure IAS 1 10 disclosures:ResearchAndDevelopmentExpense
274 Reserves within equity Disclosure IAS 1 79 disclosures:ReservesAndOtherEquityInterest
275 Restricted cash and cash equivalents Disclosure IAS 1 10 disclosures:RestrictedCashAndCashEquivalents
276 Revenue [Note] Disclosure IAS 1 10 disclosures:RevenueNote
277 Sensitivity analysis for types of market risk Disclosure IFRS 7 40 disclosures:SensitivityAnalysisForEachTypeOfMarketRisk
278 Associates Disclosure IAS 27 17 disclosures:SignificantInvestmentsInAssociates
279 Subsidiaries Disclosure IAS 27 17 disclosures:SignificantInvestmentsInSubsidiaries
280 Significant unobservable inputs used in fair value measurement of assets Disclosure IFRS 13 93 disclosures:SignificantUnobservableInputsUsedInFairValueMeasurementOfAssets
281 Significant unobservable inputs used in fair value measurement of liabilities Disclosure IFRS 13 93 disclosures:SignificantUnobservableInputsUsedInFairValueMeasurementOfLiabilities
282 Subordinated liabilities Disclosure IAS 1 10 disclosures:SubordinatedLiabilities
283 Tax receivables and payables Disclosure IAS 1 10 disclosures:TaxReceivablesAndPayables
284 Temporary difference, unused tax losses and unused tax credits Disclosure IAS 12 81 disclosures:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCredits
285 Terms and conditions of share-based payment arrangement Disclosure IFRS 2 45 disclosures:TermsAndConditionsOfSharebasedPaymentArrangement
286 Trade and other payables Disclosure IAS 1 10 disclosures:TradeAndOtherPayables
287 Trade and other receivables Disclosure IAS 1 10 disclosures:TradeAndOtherReceivables
288 Treasury shares Disclosure IAS 1 10 disclosures:TreasuryShares
289 Broad Transactional Categories Heading IASB topics:BroadTransactionalCategories
290 Consolidation Topic IASB-IFRS 10 topics:Consolidation
291 Business Combinations Topic IASB-IFRS 3 topics:BusinessCombinations
292 Insurance Contracts Topic IASB-IFRS 4 topics:InsuranceContracts
293 Non-current Assets Held for Sale and Discontinued Operations Topic IASB-IFRS 5 topics:NoncurrentAssetsHeldForSaleAndDiscontinuedOperations
294 Exploration for and Evaluation of Mineral Resources Topic IASB-IFRS 6 topics:ExplorationforAndEvaluationOfMineralResources
295 Financial Instruments Topic IASB-IFRS 7 topics:FinancialInstruments
296 Operating Segments Topic IASB-IFRS 8 topics:OperatingSegments
297 Joint Arrangements Topic IASB-IFRS 11 topics:JointArrangements
298 Interests in Other Entities Topic IASB-IFRS 12 topics:InterestsInOtherEntities
299 Fair Value Measurement Topic IASB-IFRS 13 topics:FairValueMeasurement
300 Regulatory Deferral Accounts Topic IASB-IFRS 14 topics:RegulatoryDeferralAccounts
301 Revenue from Contracts with Customers Topic IASB-IFRS 15 topics:RevenueFromContractsWithCustomers
302 Construction Contracts Topic IASB-IAS 11 topics:ConstructionContracts
303 Empolyee Benefits Topic IASB-IAS 19 topics:EmpolyeeBenefits
304 Government Grants and Government Assistance Topic IASB-IAS 20 topics:GovernmentGrantsAndGovernmentAssistance
305 Effects of Changes in Foreign Exchange Rates Topic IASB-IAS 21 topics:EffectsOfChangesInForeignExchangeRates
306 Borrowing Costs Topic IASB-IAS 23 topics:BorrowingCosts
307 Retirement Benefit Plans Topic IASB-IAS 26 topics:RetirementBenefitPlans
308 Separate Financial Statements Topic IASB-IAS 27 topics:SeparateFinancialStatements
309 Impairment of Assets Topic IASB-IAS 36 topics:ImpairmentOfAssets
310 Provisions, Contingent Liabilities and Contingent Assets Topic IASB-IAS 37 topics:ProvisionsContingentLiabilitiesAndContingentAssets
311 Agriculture Topic IASB-IAS 41 topics:Agriculture
312 Interest Topic IASB topics:Interest
313 Leases-Capital Topic IASB-IFRS 16 topics:LeasesCapital
314 Leases-Operating Topic IASB-IFRS 16 topics:LeasesOperating
315 Nonmonetary Transactions Topic IASB topics:NonmonetaryTransactions
316 Related Party Disclosures Topic IASB-IAS 24 topics:RelatedPartyDisclosures
317 Events after Reporting Period Topic IASB-IAS 20 topics:EventsAfterReportingPeriod
318 Document and Entity Information Heading IASB topics:DocumentAndEntityInformation
319 Document Information Topic IASB topics:DocumentInformation
320 General Information Disclosure Deloitte IFRS Plus disclosures:GeneralInformation
321 Entity Information Topic IASB topics:EntityInformation
322 Supplementary Information Heading IASB topics:SupplementaryInformation
323 Other Information Topic IASB topics:OtherInformation
324 Accounting judgements and estimates Disclosure IAS 1 10 disclosures:AccountingJudgementsAndEstimates
325 Additional information Disclosure IAS 1 112 disclosures:AdditionalInformation
326 Additional information about defined benefit plans Disclosure IAS 19 137 disclosures:AdditionalInformationAboutDefinedBenefitPlans
327 Analysis of other comprehensive income by item [Note] Disclosure IAS 1 disclosures:AnalysisOfOtherComprehensiveIncomeByItemNote
328 Basis of consolidation Disclosure IAS 1 10 disclosures:BasisOfConsolidation
329 Basis of preparation of financial statements Disclosure IAS 1 10 disclosures:BasisOfPreparationOfFinancialStatements
330 Business combinations [Note] Disclosure IFRS 3 disclosures:BusinessCombinationsNote
331 Cash flow statement [Note] Disclosure IAS 7 disclosures:CashFlowStatementNote
332 Changes in accounting policies, accounting estimates and errors [Note] Disclosure IAS 8 disclosures:ChangesInAccountingPoliciesAccountingEstimatesAndErrorsNote
333 Separate financial statements [Note] Disclosure IAS 27 disclosures:ConsolidatedAndSeparateFinancialStatementsNote
334 Credit risk exposure Disclosure IFRS 7 disclosures:CreditRiskExposure
335 Detailed information about business combinations Disclosure IFRS 3 disclosures:DetailedInformationAboutBusinessCombinations
336 Earnings per share [Note] Disclosure IAS 33 disclosures:EarningsPerShareNote
337 Effect of changes in foreign exchange rates [Note] Disclosure IAS 21 disclosures:EffectOfChangesInForeignExchangeRatesNote
338 Employee benefits [Note] Disclosure IAS 19 disclosures:EmployeeBenefitsNote
339 Entity's operating segments [Note] Disclosure IFRS 8 disclosures:EntitysReportableSegmentsNote
340 Events after reporting period [Note] Disclosure IAS 10 disclosures:EventsAfterReportingPeriodNote
341 Exploration and evaluation assets [Note] Disclosure IFRS 6 disclosures:ExplorationAndEvaluationAssetsNote
342 Fair value measurement [Note] Disclosure IFRS 13 disclosures:FairValueMeasurementNote
343 Finance lease and operating lease by lessor Disclosure IAS 17 47 disclosures:FinanceLeaseAndOperatingLeaseByLessor
344 Financial risk management Disclosure IAS 1 10 disclosures:FinancialRiskManagement
345 General information about financial statements [Note] Disclosure IAS 1 51 disclosures:GeneralInformationAboutFinancialStatementsNote
346 Geographical areas Disclosure IFRS 8 33 disclosures:GeographicalAreas
347 Going concern Disclosure IAS 1 10 disclosures:GoingConcern
348 Government grants [Note] Disclosure IAS 20 disclosures:GovernmentGrantsNote
349 Impairment of assets [Note] Disclosure IAS 36 disclosures:ImpairmentOfAssetsNote
350 Information about key management personnel Disclosure IAS 1 10 disclosures:InformationAboutKeyManagementPersonnel
351 Insurance contracts [Note] Disclosure IFRS 4 disclosures:InsuranceContractsNote
352 Interests in other entities [Note] Disclosure IFRS 12 1 disclosures:InterestsInOtherEntitiesNote
353 Leases [Note] Disclosure IAS 17 disclosures:LeasesNote
354 Net defined benefit liability (asset) Disclosure IAS 19 140 disclosures:NetDefinedBenefitLiabilityAsset
355 Noncurrent assets held for sale and discontinued operations [Note] Disclosure IFRS 5 disclosures:NoncurrentAssetsHeldForSaleAndDiscontinuedOperationsNote
356 Number and weighted average exercise prices of share options Disclosure IFRS 2 45 disclosures:NumberAndWeightedAverageExercisePricesOfShareOptions
357 Offsetting of financial assets Disclosure IFRS 7 disclosures:OffsettingOfFinancialAssets
358 Operating segments Disclosure IFRS 8 23 disclosures:OperatingSegments
359 Other provisions, contingent liabilities and contingent assets [Note] Disclosure IAS 37 disclosures:OtherProvisionsContingentLiabilitiesAndContingentAssetsNote
360 Related party [Note] Disclosure IAS 24 disclosures:RelatedPartyNote
361 Major customers Disclosure IFRS 8 34 disclosures:SegmentsMajorCustomers
362 Sensitivity analysis for actuarial assumptions Disclosure IAS 19 145 disclosures:SensitivityAnalysisForActuarialAssumptions
363 Share-based payment arrangements [Note] Disclosure IFRS 2 44 disclosures:SharebasedPaymentArrangementsNote
364 Share capital, reserves and other equity interest [Note] Disclosure IAS 1 79 disclosures:ShareCapitalReservesAndOtherEquityInterestNote
365 Statement of IFRS compliance Disclosure IAS 1 16 disclosures:StatementOfIFRSCompliance
366 Transactions between related parties Disclosure IAS 24 18 disclosures:TransactionsBetweenRelatedParties
367 Transfers of financial assets Disclosure IFRS 7 disclosures:TransfersOfFinancialAssets

Last updated: 6/4/2019 6:35:01 PM