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Topic: OtherFinancialStatementAccounts
Label: Other Financial Statement Accounts
Name: OtherFinancialStatementAccounts
Documentation:
Parent: FinancialStatementAccounts
DefinedBy: https://www.ifrs.org/issued-standards/list-of-standards/
Reference: IASB 750
Disclosures: Accrued expenses and other liabilities | Allowance for credit losses | Amounts incurred by entity for provision of key management personnel services provided by separate management entities | Analysis of age of financial assets that are past due but not impaired | Auditors' remuneration | Authorisation of financial statements | Available-for-sale financial assets | Borrowing costs [Note] | Borrowings | Cash and cash equivalents | Changes in accounting policies | Classes of share capital | Collateral | Commitments | Commitments and contingent liabilities | Composition of group | Contingent liabilities | Cost of sales | Credit risk | Debt instruments | Deferred income | Deferred taxes | Defined benefit plans | Deposits from banks | Deposits from customers | Depreciation and amortisation expense | Derivative financial instruments | Expected impact of initial application of new standards or interpretations | Initial application of standards or interpretations | How entity manages liquidity risk | Other accounting policies relevant to understanding of financial statements | Detailed information about borrowings | Detailed information about financial instruments | Detailed information about hedges | Detailed information about hedging instruments | Detailed information about intangible assets | Detailed information about investment property | Detailed information about property, plant and equipment | Discontinued operations | Dividends | Earnings per share | Effect of share-based payments on entity's profit or loss | Expenses | Expenses by nature | External credit grades | Fair value measurement of assets | Fair value measurement of liabilities | Information about possible differences between carrying amount and fair value of contracts described in IFRS 7.29 b and IFRS 7.29 c | Fair value of financial instruments | Fair value of plan assets | Fee and commission income (expense) | Finance cost | Finance income | Finance income (cost) | Finance lease and operating lease by lessee | Financial assets | Financial assets held for trading | Financial assets that are either past due or impaired | Transferred financial assets that are not derecognised in their entirety | Financial instruments at fair value through profit or loss | Financial instruments by type of interest rate | Financial instruments [Note] | Financial liabilities | General and administrative expense | Goodwill | Hedge accounting | Impairment loss and reversal of impairment loss | Indirect measurement of fair value of goods or services received, other equity instruments granted during period | Indirect measurement of fair value of goods or services received, share options granted during period | Information about consolidated structured entities | Information about employees | Information about maturity profile of defined benefit obligation | Information about terms and conditions of hedging instruments and how they affect future cash flows | Information for impairment loss recognised or reversed for individual asset or cash-generating unit | Information for cash-generating units | Intangible assets and goodwill | Intangible assets material to entity | Intangible assets [Note] | Intangible assets with indefinite useful life | Interest expense | Interest income | Interest income (expense) | Interests in associates | Interests in joint arrangements | Interests in subsidiaries | Interests in unconsolidated structured entities | Inventories [Note] | Investment property [Note] | Investments accounted for using equity method | Investments other than investments accounted for using equity method | Issued capital | Joint operations | Joint ventures | Lease prepayments | Liquidity risk | Loans and advances to banks | Loans and advances to customers | Market risk | Maturity analysis for derivative financial liabilities | Maturity analysis for non-derivative financial liabilities | Maturity analysis of finance lease payments receivable | Maturity analysis of operating lease payments | Measurement bases used in preparing financial statements | Nature and extent of risks arising from financial instruments | Noncontrolling interests | Noncurrent assets or disposal groups classified as held for sale | Notes and other explanatory information | Number and weighted average exercise prices of other equity instruments | Number and weighted average remaining contractual life of outstanding share options | Objectives, policies and processes for managing capital | Offsetting of financial assets and financial liabilities | Offsetting of financial liabilities | Other assets | Other current assets | Other current liabilities | Other liabilities | Other noncurrent assets | Other non-current liabilities | Other operating expense | Other operating income | Other operating income (expense) | Other provisions | Prepayments and other assets | Products and services | Profit (loss) from operating activities | Provisions | Range of exercise prices of outstanding share options | Recognised finance lease as assets by lessee | Reconciliation of changes in goodwill | Reconciliation of changes in intangible assets and goodwill | Reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments | Reconciliation of liabilities arising from financing activities | Reconciliation of summarised financial information of associate accounted for using equity method to carrying amount of interest in associate | Reconciliation of summarised financial information of joint venture accounted for using equity method to carrying amount of interest in joint venture | Repurchase and reverse repurchase agreements | Research and development expense | Reserves within equity | Restricted cash and cash equivalents | Revenue [Note] | Sensitivity analysis for types of market risk | Associates | Subsidiaries | Significant unobservable inputs used in fair value measurement of assets | Significant unobservable inputs used in fair value measurement of liabilities | Subordinated liabilities | Tax receivables and payables | Temporary difference, unused tax losses and unused tax credits | Terms and conditions of share-based payment arrangement | Trade and other payables | Trade and other receivables | Treasury shares
Visual example: (shown below)
Example

Last updated: 12/20/2019 5:52:32 PM

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