Cross Reference (IFRS 2019)

IFRS Ontology

# IFRS Standards Name and Number # IFRS Standards Title Deloitte IASPlus IFRS Box IFRS XBRL Taxonomy Network
1 IAS-1 Presentation of Financial Statements IAS-1 IAS-1 [861000] Notes - Analysis of other comprehensive income by item
2 IAS-1 Presentation of Financial Statements IAS-1 IAS-1 [210000] Statement of financial position, current/non-current
3 IAS-1 Presentation of Financial Statements IAS-1 IAS-1 [220000] Statement of financial position, order of liquidity
4 IAS-1 Presentation of Financial Statements IAS-1 IAS-1 [310000] Statement of comprehensive income, profit or loss, by function of expense
5 IAS-1 Presentation of Financial Statements IAS-1 IAS-1 [320000] Statement of comprehensive income, profit or loss, by nature of expense
6 IAS-1 Presentation of Financial Statements IAS-1 IAS-1 [410000] Statement of comprehensive income, OCI components presented net of tax
7 IAS-1 Presentation of Financial Statements IAS-1 IAS-1 [420000] Statement of comprehensive income, OCI components presented before tax
8 IAS-1 Presentation of Financial Statements IAS-1 IAS-1 [880000] Notes - Additional information
9 IAS-1 Presentation of Financial Statements IAS-1 IAS-1 [610000] Statement of changes in equity
10 IAS-1 Presentation of Financial Statements IAS-1 IAS-1 [810000] Notes - Corporate information and statement of IFRS compliance
11 IAS-1 Presentation of Financial Statements IAS-1 IAS-1 [861200] Notes - Share capital, reserves and other equity interest
12 IAS-1 Presentation of Financial Statements IAS-1 IAS-1 [800200] Notes - Analysis of income and expense
13 IAS-1 Presentation of Financial Statements IAS-1 IAS-1 [800500] Notes - List of notes
14 IAS-1 Presentation of Financial Statements IAS-1 IAS-1 [110000] General information about financial statements
15 IAS-1 Presentation of Financial Statements IAS-1 IAS-1 [800600] Notes - List of accounting policies
16 IAS-1 Presentation of Financial Statements IAS-1 IAS-1 [800100] Notes - Subclassifications of assets, liabilities and equities
17 IAS-1 Presentation of Financial Statements IAS-1 IAS-1 [800400] Notes - Statement of changes in equity, additional disclosures
18 IAS-2 Inventories IAS-2 IAS-2 [826380] Notes - Inventories
19 IAS-7 Statement of Cash Flows IAS-7 IAS-7 [851100] Notes - Cash flow statement
20 IAS-7 Statement of Cash Flows IAS-7 IAS-7 [520000] Statement of cash flows, indirect method
21 IAS-7 Statement of Cash Flows IAS-7 IAS-7 [800300] Notes - Statement of cash flows, additional disclosures
22 IAS-7 Statement of Cash Flows IAS-7 IAS-7 [510000] Statement of cash flows, direct method
23 IAS-8 Accounting Policies, Changes in Accounting Estimates and Errors IAS-8 IAS-8 [811000] Notes - Accounting policies, changes in accounting estimates and errors
24 IAS-10 Events After the Reporting Period IAS-10 IAS-10 [815000] Notes - Events after reporting period
25 IAS-11 Construction Contracts IAS-11
26 IAS-12 Income Taxes IAS-12 IAS-12 [835110] Notes - Income taxes
27 IAS-16 Property, Plant and Equipment IAS-16 IAS-16 [822100] Notes - Property, plant and equipment
28 IAS-17 Leases IAS-17
29 IAS-18 Revenue IAS-18
30 IAS-19 Employee Benefits IAS-19 IAS-19 [834480] Notes - Employee benefits
31 IAS-20 Accounting for Government Grants and Disclosure of Government Assistance IAS-20 IAS-20 [831400] Notes - Government grants
32 IAS-21 The Effects of Changes in Foreign Exchange Rates IAS-21 IAS-21 [842000] Notes - Effects of changes in foreign exchange rates
33 IAS-23 Borrowing Costs IAS-23 IAS-23 [836200] Notes - Borrowing costs
34 IAS-24 Related Party Disclosures IAS-24 IAS-24 [818000] Notes - Related party
35 IAS-26 Accounting and Reporting by Retirement Benefit Plans IAS-26 [710000] Statement of changes in net assets available for benefits
36 IAS-27 Separate Financial Statements IAS-27 [825480] Notes - Separate financial statements
37 IAS-28 Investments in Associates and Joint Ventures IAS-28 IAS-28
38 IAS-29 Financial Reporting in Hyperinflationary Economies IAS-29 [816000] Notes - Hyperinflationary reporting
39 IAS-32 Financial Instruments: Presentation IAS-32 IAS-32
40 IAS-33 Earnings Per Share IAS-33 IAS-33 [838000] Notes - Earnings per share
41 IAS-34 Interim Financial Reporting IAS-34 [813000] Notes - Interim financial reporting
42 IAS-36 Impairment of Assets IAS-36 IAS-36 [832410] Notes - Impairment of assets
43 IAS-37 Provisions, Contingent Liabilities and Contingent Assets IAS-37 IAS-37 [827570] Notes - Other provisions, contingent liabilities and contingent assets
44 IAS-38 Intangible Assets IAS-38 IAS-38 [823180] Notes - Intangible assets
45 IAS-39 Financial Instruments: Recognition and Measurement IAS-39 IAS-39
46 IAS-40 Investment Property IAS-40 IAS-40 [825100] Notes - Investment property
47 IAS-41 Agriculture IAS-41 IAS-41 [824180] Notes - Agriculture
48 IFRIC-2 Members Shares in Cooperative Entities and Similar Instruments IFRIC-2 [868500] Notes - Members' shares in co-operative entities and similar instruments
49 IFRIC-4 Determining Whether an Arrangement Contains a Lease IFRIC-4
50 IFRIC-5 Rights to Interests Arising from Decommissioning, Restoration and Environmental Rehabilitation Funds IFRIC-5 [868200] Notes - Rights to interests arising from decommissioning, restoration and environmental rehabilitation funds
51 IFRIC-14 The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction IFRIC-14
52 IFRIC-15 Agreements for the Construction of Real Estate IFRIC-15
53 IFRIC-17 Distributions of Non-cash Assets to Owners IFRIC-17
54 IFRIC-19 Extinguishing Financial Liabilities with Equity Instruments IFRIC-19
55 IFRS-0 IFRS Conceptual Framework IFRS-0 IFRS-0
56 IFRS-1 First-time Adoption of International Financial Reporting Standards IFRS-1 [819100] Notes - First time adoption
57 IFRS-2 Share-based Payment IFRS-2 IFRS-2 [834120] Notes - Share-based payment arrangements
58 IFRS-3 Business Combinations IFRS-3 IFRS-3 [817000] Notes - Business combinations
59 IFRS-4 Insurance Contracts IFRS-4 [836500] Notes - Insurance contracts
60 IFRS-5 Non-current Assets Held for Sale and Discontinued Operations IFRS-5 IFRS-5 [825900] Notes - Non-current asset held for sale and discontinued operations
61 IFRS-6 Exploration for and Evaluation of Mineral Resources IFRS-6 [822200] Notes - Exploration for and evaluation of mineral resources
62 IFRS-7 Financial Instruments: Disclosures IFRS-7 IFRS-7 [822390] Notes - Financial instruments
63 IFRS-8 Operating Segments IFRS-8 IFRS-8 [871100] Notes - Operating segments
64 IFRS-9 Financial Instruments IFRS-9 IFRS-9
65 IFRS-10 Consolidated Financial Statements IFRS-10 IFRS-10
66 IFRS-11 Joint Arrangements IFRS-11 IFRS-11
67 IFRS-12 Disclosure of Interests in Other Entities IFRS-12 [825700] Notes - Interests in other entities
68 IFRS-13 Fair Value Measurement IFRS-13 IFRS-13 [823000] Notes - Fair value measurement
69 IFRS-14 Regulatory Deferral Accounts IFRS-14 [824500] Regulatory deferral accounts
70 IFRS-15 Revenue from Contracts with Customers IFRS-15 IFRS-15 [831150] Notes - Revenue from contracts with customers
71 IFRS-16 Leases IFRS-16 IFRS-16 [832610] Notes - Leases
72 IFRS-17 Insurance Contracts IFRS-17 [836600] Notes - Insurance contracts (IFRS 17)
73 IFRS-XBRL-0 IFRS XBRL Taxonomy [990000] Axis - Defaults
74 IFRS-XBRL-0 IFRS XBRL Taxonomy [901000] Axis - Retrospective application and retrospective restatement
75 IFRS-XBRL-0 IFRS XBRL Taxonomy [901100] Axis - Departure from requirement of IFRS
76 IFRS-XBRL-0 IFRS XBRL Taxonomy [901500] Axis - Creation date
77 IFRS-XBRL-0 IFRS XBRL Taxonomy [903000] Axis - Continuing and discontinued operations
78 IFRS-XBRL-0 IFRS XBRL Taxonomy [904000] Axis - Assets and liabilities classified as held for sale
79 IFRS-XBRL-0 IFRS XBRL Taxonomy [913000] Axis - Consolidated and separate financial statements
80 SIC-27 Evaluating the Substance of Transactions in the Legal Form of a Lease SIC-27
81 SIC-29 Service Concession Arrangements: Disclosures SIC-29 [832900] Notes - Service concession arrangements

Last updated: 12/23/2019 9:21:44 AM

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