IPSAS Disclosures (with topics)

IPSASB | Handbook of Pronouncements

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Line Label Type Reference Name
1 Disclosures Network

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 http://xbrlsite.azurewebsites.net/2019/ipsas/disclosures/role/Disclosures
2 Components of Financial Report Heading IPSAS 1 21 topics:ComponentsOfFinancialReport
3 Face Statements Heading IPSAS 1 21 topics:FaceStatements
4 Statement of Financial Position Topic IPSAS 1 21 a topics:StatementOfFinancialPosition
5 Net Assets/Equity Subclassifications Disclosure IPSAS 1 88 disclosures:NetAssetsEquitySubclassifications
6 Statement of Financial Position, Classified Disclosure IPSAS 1 88 disclosures:StatementOfFinancialPositionClassified
7 Statement of Financial Position, Classified (Alternative) Disclosure IPSAS 1 88 disclosures:StatementOfFinancialPositionClassifiedAlternative
8 Statement of Financial Position, Liquidity Disclosure IPSAS 1 88 disclosures:StatementOfFinancialPositionLiquidity
9 Statement of Financial Performance Topic IPSAS 1 21 b topics:StatementOfFinancialPerformance
10 Statement of Financial Performance, by Function Disclosure IPSAS 1 102 disclosures:StatementOfFinancialPerformanceByFunction
11 Statement of Financial Performance, by Nature Disclosure IPSAS 1 102 disclosures:StatementOfFinancialPerformanceByNature
12 Statement of Financial Performance, Comparison of Budget and Actual Amounts Disclosure IPSAS 1 21 e disclosures:StatementOfFinancialPerformanceComparisonOfBudgetAndActual
13 Statement of Changes in Net Assets/Equity Topic IPSAS 1 21 c topics:StatementOfChangesInNetAssetsEquity
14 Prior Period Adjustment Disclosure IPSAS 1 124 disclosures:PriorPeriodAdjustment
15 Statement of Changes in Net Assets/Equity Disclosure IPSAS 1 118 disclosures:StatementOfChangesInNetAssetsEquity
16 Cash Flow Statement Topic IPSAS 1 21 d topics:CashFlowStatement
17 Cash Flow Statement, Direct Method Disclosure IPSAS 2 18 disclosures:CashFlowStatementDirectMethod
18 Nature of Economic Entity Heading IPSAS 1 150 b topics:NatureOfEconomicEntity
19 Nature of Entity Disclosure IPSAS 1 150 disclosures:NatureOfEntity
20 Basis of Presentation Heading IPSAS 1 127 a topics:BasisOfPresentation
21 Basis of Presentation Disclosure IPSAS 1 132 a disclosures:BasisOfPresentation
22 Summary of Significant Accounting Policies Heading IPSAS 1 21 f topics:SummaryOfSignificantAccountingPolicies
23 Significant Accounting Policies Disclosure IPSAS 1 132 disclosures:SignificantAccountingPolicies
24 Supporting Information for Items Presented in Face Statements Heading IPSAS 1 129 c topics:SupportingInformationForItemsPresentedInFaceStatements
25 Property, Plant and Equipment Topic IPSAS 1 88 a topics:PropertyPlantAndEquipment
26 Property, Plant, and Equipment Estimated Useful Lives By Subclassification Disclosure IPSAS 17 88 c disclosures:PropertyPlantAndEquipmentEstimatedUsefulLivesBySubclassification
27 Property, Plant, and Equipment, Net Reconcilisations Disclosure IPSAS 17 88 e disclosures:PropertyPlantAndEquipmentNetReconciliations
28 Property, Plant, and Equipment, Net Subclassifications Disclosure IPSAS 1 93 disclosures:PropertyPlantAndEquipmentNetSubclassifications
29 Investment Property Topic IPSAS 1 88 b topics:InvestmentProperty
30 Intangible Assets Topic IPSAS 1 88 c topics:IntangibleAssets
31 Financial Assets Topic IPSAS 1 88 d topics:FinancialAssets
32 Investments Accountinged for Using Equity Method Topic IPSAS 1 88 e topics:InvestmentsAccountedForUsingEquityMethod
33 Inventories Topic IPSAS 1 88 f topics:Inventories
34 Inventories Subclassifications Disclosure IPSAS 1 93 disclosures:InventoriesSubclassifications
35 Recoveries from Nonexchange Transactions Topic IPSAS 1 88 g topics:RecoveriesFromNonexchangeTransactions
36 Receivables from Exchange Transactions Topic IPSAS 1 88 h topics:ReceivablesFromExchangeTransactions
37 Cash and Cash Equivalents Topic IPSAS 1 88 I topics:CashAndCashEquivalents
38 Cash and Cash Equivalents Subclassifications Disclosure IPSAS 1 93 disclosures:CashAndCashEquivalentsSubclassifications
39 Reconciliation of Cash per Balance Sheet and Cash Flow Statement Disclosure IPSAS 2 56 disclosures:ReconciliationOfCashSummary
40 Reconciling Items of Cash and Cash Equivalents Disclosure IPSAS 2 56 disclosures:ReconcilingItemsOfCashAndCashEquivalents
41 Taxes and Transfers Payable Topic IPSAS 1 88 j topics:TaxesAndTransfersPayable
42 Payables Under Exchange Transactions Topic IPSAS 1 88 k topics:PayablesUnderExchangeTransactions
43 Provisions Topic IPSAS 1 88 l topics:Provisions
44 Financial Liabilities Topic IPSAS 1 88 m topics:FinancialLiabilities
45 Long-Term Debt Maturities Disclosure IPSAS 30 46 b disclosures:LongTermDebtMaturities
46 Long-Term Debt Subclassifications Disclosure IPSAS 1 93 disclosures:LongTermDebtSubclassifications
47 Net Assets/Equity Attributable to Noncontrolling Interest Topic IPSAS 1 88 n topics:NetAssetsEquityAttributableToNoncontrollingInterest
48 Net Assets/Equity Attributable to Controlling Interest Topic IPSAS 1 88 o topics:NetAssetsEquityAttributableToControllingInterest
49 Revenue Topic IPSAS 1 102 a topics:Revenue
50 Expenses Topic IPSAS 1 99 topics:Expenses
51 Finance Costs Topic IPSAS 1 102 b topics:FinanceCosts
52 Share of Surplus (Deficit) of Associates and Joint Ventures Accounted for Using Equity Method Investments Topic IPSAS 1 102 c topics:ShareOfSurplusDeficitOfAssociatesAndJointVenturesAccountedForUsingEquityMethodInvestments
53 Pretax Gain (Loss) Recognized on Disposal of Assets or Settlement of Liabilities Attributable To Discontinued Operations Topic IPSAS 1 102 d topics:PretaxGainLossRecognizedOnDisposalOfAssetsOrSettlementOfLiabilitiesAttributableToDiscontinuedOperations
54 Surplus (Deficit) Topic IPSAS 1 102 e topics:SurplusDeficit
55 Net Assets/Equity Topic IPSAS 1 127 b topics:NetAssetsEquity
56 Cash Flow Supplemental Information Topic IPSAS 1 127 b topics:CashFlowSupplementalInformation
57 Other Disclosures Heading IPSAS 1 129 d topics:OtherDisclosures
58 Contingent Liabilities and Unrecognized Contractual Commitments Topic IPSAS 1 129 d (i) topics:ContingentLiabilitiesAndUnrecognizedContractualCommitments
59 Nonfinancial Disclosures Topic IPSAS 1 129 d (ii) topics:NonfinancialDisclosures
60 Dividends Proposed or Declared Topic IPSAS 1 149 a topics:DividendsProposedOrDeclared
61 Cumulative Preference Dividends Not Recognized Topic IPSAS 1 149 b topics:CumulativePreferenceDividendsNotRecognized
62 Write-downs of Inventories Topic IPSAS 1 107 a topics:WriteDownsOfInventories
63 Restructurings Topic IPSAS 1 107 b topics:Restructurings
64 Disposals of Property, Plant, and Equipment Topic IPSAS 1 107 c topics:DisposalsOfPropertyPlantAndEquipment
65 Disposals of Investments Topic IPSAS 1 107 d topics:DisposalsOfInvestments
66 Discontinued Operations Topic IPSAS 1 107 e topics:DiscontinuedOperations
67 Litigation Settlements Topic IPSAS 1 107 f topics:LitigationSettlements
68 Other Reversals of Provisions Topic IPSAS 1 107 g topics:OtherReversalsOfProvisions
69 Segment Reporting Topic IPSAS 18 51 topics:SegmentReporting
70 Segment Assets Disclosure IPSAS 18 53 disclosures:SegmentAssets
71 Segment Liabilities Disclosure IPSAS 18 54 disclosures:SegmentLiabilities
72 Segment Other Information Disclosure IPSAS 18 55 disclosures:SegmentOtherInformation
73 Segment Result Disclosure IPSAS 18 51 disclosures:SegmentResult
74 Segment Revenue Disclosure IPSAS 18 51 disclosures:SegmentRevenue
75 Leases Topic IPSAS 13 1 topics:Leases
76 Events After Reporting Date Topic IPSAS 14 1 topics:EventsAfterReportingDate
77 Explanitory Information Heading topics:ExplanitoryInformation
78 Document and Entity Information Heading topics:DocumentAndEntityInformation
79 Document Information Disclosure disclosures:DocumentInformation
80 Entity Information Disclosure disclosures:EntityInformation

Last updated: 1/21/2019 6:34:43 PM