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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
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Allowance for credit losses
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Amounts incurred by entity for provision of key management personnel services provided by separate management entities
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Analysis of age of financial assets that are past due but not impaired
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Auditors' remuneration
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Authorisation of financial statements
|
Available-for-sale financial assets
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Borrowing costs [Note]
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Borrowings
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Cash and cash equivalents
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Changes in accounting policies
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Classes of share capital
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Collateral
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Commitments
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Commitments and contingent liabilities
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Composition of group
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Contingent liabilities
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Cost of sales
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Credit risk
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Debt instruments
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Deferred income
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Deferred taxes
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Defined benefit plans
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Deposits from banks
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Deposits from customers
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Depreciation and amortisation expense
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Derivative financial instruments
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Expected impact of initial application of new standards or interpretations
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Initial application of standards or interpretations
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How entity manages liquidity risk
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Other accounting policies relevant to understanding of financial statements
|
Detailed information about borrowings
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Detailed information about financial instruments
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Detailed information about hedges
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Detailed information about hedging instruments
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Detailed information about intangible assets
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Detailed information about investment property
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Detailed information about property, plant and equipment
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Discontinued operations
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Dividends
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Earnings per share
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Effect of share-based payments on entity's profit or loss
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Expenses
|
Expenses by nature
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External credit grades
|
Fair value measurement of assets
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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
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Financial assets
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Financial assets held for trading
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Financial assets that are either past due or impaired
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Transferred financial assets that are not derecognised in their entirety
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Financial instruments at fair value through profit or loss
|
Financial instruments by type of interest rate
|
Financial instruments [Note]
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Financial liabilities
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General and administrative expense
|
Goodwill
|
Hedge accounting
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Impairment loss and reversal of impairment loss
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Indirect measurement of fair value of goods or services received, other equity instruments granted during period
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Indirect measurement of fair value of goods or services received, share options granted during period
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Information about consolidated structured entities
|
Information about employees
|
Information about maturity profile of defined benefit obligation
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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
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Intangible assets [Note]
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Intangible assets with indefinite useful life
|
Interest expense
|
Interest income
|
Interest income (expense)
|
Interests in associates
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Interests in joint arrangements
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Interests in subsidiaries
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Interests in unconsolidated structured entities
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Inventories [Note]
|
Investment property [Note]
|
Investments accounted for using equity method
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Investments other than investments accounted for using equity method
|
Issued capital
|
Joint operations
|
Joint ventures
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Lease prepayments
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Liquidity risk
|
Loans and advances to banks
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Loans and advances to customers
|
Market risk
|
Maturity analysis for derivative financial liabilities
|
Maturity analysis for non-derivative financial liabilities
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Maturity analysis of finance lease payments receivable
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Maturity analysis of operating lease payments
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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
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Objectives, policies and processes for managing capital
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Offsetting of financial assets and financial liabilities
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Offsetting of financial liabilities
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Other assets
|
Other current assets
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Other current liabilities
|
Other liabilities
|
Other noncurrent assets
|
Other non-current liabilities
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Other operating expense
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Other operating income
|
Other operating income (expense)
|
Other provisions
|
Prepayments and other assets
|
Products and services
|
Profit (loss) from operating activities
|
Provisions
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Range of exercise prices of outstanding share options
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Recognised finance lease as assets by lessee
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Reconciliation of changes in goodwill
|
Reconciliation of changes in intangible assets and goodwill
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Reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments
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Reconciliation of liabilities arising from financing activities
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Reconciliation of summarised financial information of associate accounted for using equity method to carrying amount of interest in associate
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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]
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Sensitivity analysis for types of market risk
|
Associates
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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
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Treasury shares
Visual example: (shown below)
Example
Last updated: 12/20/2019 5:52:32 PM