Examples

Examples for Disclosure (IFRS Financial Reporting Scheme)

An example, or exemplar, is an example of a structure.

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Examples for DisclosureCount of Examples
Accounting judgements and estimates95
Accounting policy for available-for-sale financial assets [Policy]13
Accounting policy for borrowing costs [Policy]54
Accounting policy for borrowings [Policy]40
Accounting policy for business combinations [Policy]51
Accounting policy for business combinations and goodwill [Policy]27
Accounting policy for cash flows [Policy]17
Accounting policy for construction in progress [Policy]10
Accounting policy for contingent liabilities and contingent assets [Policy]18
Accounting policy for decommissioning, restoration and rehabilitation provisions [Policy]12
Accounting policy for deferred income tax [Policy]23
Accounting policy for derecognition of financial instruments [Policy]11
Accounting policy for derivative financial instruments [Policy]40
Accounting policy for derivative financial instruments and hedging [Policy]38
Accounting policy for determining components of cash and cash equivalents [Policy]110
Accounting policy for discontinued operations [Policy]11
Accounting policy for dividends [Policy]40
Accounting policy for earnings per share [Policy]108
Accounting policy for employee benefits [Policy]140
Accounting policy for expenses [Policy]15
Accounting policy for exploration and evaluation expenditures [Policy]16
Accounting policy for fair value measurement [Policy]38
Accounting policy for finance costs [Policy]9
Accounting policy for finance income and costs [Policy]32
Accounting policy for financial assets [Policy]65
Accounting policy for financial guarantees [Policy]18
Accounting policy for financial instruments [Policy]112
Accounting policy for financial instruments at fair value through profit or loss [Policy]6
Accounting policy for financial liabilities [Policy]40
Accounting policy for foreign currency translation [Policy]157
Accounting policy for functional currency [Policy]39
Accounting policy for goodwill [Policy]43
Accounting policy for government grants [Policy]49
Accounting policy for hedging [Policy]11
Accounting policy for impairment of assets [Policy]68
Accounting policy for impairment of financial assets [Policy]31
Accounting policy for impairment of non-financial assets [Policy]81
Accounting policy for income tax [Policy]160
Accounting policy for insurance contracts and related assets, liabilities, income and expense [Policy]10
Accounting policy for intangible assets and goodwill [Policy]59
Accounting policy for intangible assets other than goodwill [Policy]75
Accounting policy for interest income and expense [Policy]17
Accounting policy for investment in associates [Policy]26
Accounting policy for investment in associates and joint ventures [Policy]36
Accounting policy for investment property [Policy]34
Accounting policy for investments in joint ventures [Policy]16
Accounting policy for investments other than investments accounted for using equity method [Policy]11
Accounting policy for issued capital [Policy]51
Accounting policy for leases [Policy]142
Accounting policy for loans and receivables [Policy]13
Accounting policy for measuring inventories [Policy]110
Accounting policy for non-current assets or disposal groups classified as held for sale [Policy]43
Accounting policy for non-current assets or disposal groups classified as held for sale and discontinued operations [Policy]18
Accounting policy for offsetting of financial instruments [Policy]16
Accounting policy for property, plant and equipment [Policy]174
Accounting policy for provisions [Policy]133
Accounting policy for recognition of revenue [Policy]153
Accounting policy for repurchase and reverse repurchase agreements [Policy]9
Accounting policy for research and development expense [Policy]40
Accounting policy for restricted cash and cash equivalents [Policy]15
Accounting policy for segment reporting [Policy]90
Accounting policy for share-based payment transactions [Policy]106
Accounting policy for subsidiaries [Policy]24
Accounting policy for taxes other than income tax [Policy]13
Accounting policy for trade and other payables [Policy]30
Accounting policy for trade and other receivables [Policy]47
Accounting policy for transactions with non-controlling interests [Policy]11
Accounting policy for transactions with related parties [Policy]22
Accounting policy for treasury shares [Policy]27
Accrued expenses and other liabilities31
Additional information13
Additional information about defined benefit plans18
Allowance for credit losses37
Amounts incurred by entity for provision of key management personnel services provided by separate management entities20
Analysis of age of financial assets that are past due but not impaired31
Analysis of other comprehensive income by item [Note]31
Assets [Roll Up]3
Associates53
Auditors' remuneration14
Authorisation of financial statements18
Available-for-sale financial assets35
Balance Sheet47
Balance Sheet, Classified9
Basis of consolidation55
Basis of preparation of financial statements99
Borrowing costs [Note]15
Borrowings105
Business combinations [Note]62
Cash and cash equivalents128
Cash Flow Statement38
Cash flow statement [Note]48
Changes in accounting policies17
Changes in accounting policies, accounting estimates and errors [Note]23
Classes of share capital97
Collateral18
Commitments74
Commitments and contingent liabilities95
Composition of group7
Contingent liabilities44
Cost of sales27
Credit risk16
Credit risk exposure39
Debt instruments27
Deferred income25
Deferred taxes112
Defined benefit plans67
Deposits from banks8
Deposits from customers14
Depreciation and amortisation expense36
Derivative financial instruments64
Detailed information about borrowings101
Detailed information about business combinations59
Detailed information about financial instruments72
Detailed information about hedges14
Detailed information about hedging instruments22
Detailed information about intangible assets85
Detailed information about investment property29
Detailed information about property, plant and equipment163
Discontinued operations21
Dividends63
Document Information47
Earnings per share92
Earnings per share [Note]143
Effect of changes in foreign exchange rates [Note]48
Effect of share-based payments on entity's profit or loss12
Employee benefits [Note]121
Entity's operating segments [Note]135
Events after reporting period [Note]120
Expected impact of initial application of new standards or interpretations48
Expenses33
Expenses by nature44
Exploration and evaluation assets [Note]14
External credit grades11
Fair value measurement [Note]52
Fair value measurement of assets32
Fair value measurement of liabilities20
Fair value of financial instruments52
Fair value of plan assets52
Fee and commission income (expense)8
Finance cost42
Finance income21
Finance income (cost)75
Finance lease and operating lease by lessee64
Finance lease and operating lease by lessor21
Financial assets67
Financial assets held for trading7
Financial assets that are either past due or impaired42
Financial instruments [Note]125
Financial instruments at fair value through profit or loss20
Financial instruments by type of interest rate24
Financial liabilities54
Financial risk management88
General and administrative expense51
General information about financial statements [Note]82
Geographical areas83
Going concern10
Goodwill51
Government grants [Note]9
Hedge accounting9
How entity manages liquidity risk9
Impairment loss and reversal of impairment loss23
Impairment of assets [Note]38
Income Statement40
Income tax [Note]182
Indirect measurement of fair value of goods or services received, other equity instruments granted during period13
Indirect measurement of fair value of goods or services received, share options granted during period42
Information about consolidated structured entities11
Information about employees18
Information about key management personnel75
Information about maturity profile of defined benefit obligation25
Information about possible differences between carrying amount and fair value of contracts described in IFRS 7.29 b and IFRS 7.29 c12
Information about terms and conditions of hedging instruments and how they affect future cash flows4
Information for cash-generating units25
Information for impairment loss recognised or reversed for individual asset or cash-generating unit14
Initial application of standards or interpretations20
Insurance contracts [Note]8
Intangible assets [Note]110
Intangible assets and goodwill32
Intangible assets material to entity9
Intangible assets with indefinite useful life11
Interest expense16
Interest income16
Interest income (expense)12
Interests in associates34
Interests in joint arrangements15
Interests in other entities [Note]24
Interests in subsidiaries54
Interests in unconsolidated structured entities7
Inventories [Note]120
Investment property [Note]29
Investments accounted for using equity method50
Investments other than investments accounted for using equity method17
Issued capital42
Joint operations7
Joint ventures37
Lease prepayments11
Leases [Note]46
Liabilities and Equity [Roll Up]3
Liquidity risk12
Loans and advances to banks15
Loans and advances to customers14
Major customers23
Market risk14
Maturity analysis for derivative financial liabilities32
Maturity analysis for non-derivative financial liabilities65
Maturity analysis of finance lease payments receivable8
Maturity analysis of operating lease payments35
Measurement bases used in preparing financial statements17
Nature and extent of risks arising from financial instruments31
Net defined benefit liability (asset)76
Noncontrolling interests45
Noncurrent assets held for sale and discontinued operations [Note]32
Noncurrent assets or disposal groups classified as held for sale22
Notes and other explanatory information24
Number and weighted average exercise prices of other equity instruments35
Number and weighted average exercise prices of share options76
Number and weighted average remaining contractual life of outstanding share options24
Objectives, policies and processes for managing capital38
Offsetting of financial assets6
Offsetting of financial assets and financial liabilities20
Offsetting of financial liabilities7
Operating segments127
Other accounting policies relevant to understanding of financial statements18
Other assets34
Other current assets18
Other current liabilities28
Other liabilities34
Other noncurrent assets28
Other non-current liabilities20
Other operating expense34
Other operating income33
Other operating income (expense)63
Other provisions67
Other provisions, contingent liabilities and contingent assets [Note]30
Prepayments and other assets23
Products and services31
Profit (loss) from operating activities11
Property, plant and equipment [Note]174
Provisions66
Range of exercise prices of outstanding share options19
Recognised finance lease as assets by lessee16
Reconciliation of changes in goodwill39
Reconciliation of changes in intangible assets and goodwill48
Reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments12
Reconciliation of liabilities arising from financing activities46
Reconciliation of summarised financial information of associate accounted for using equity method to carrying amount of interest in associate27
Reconciliation of summarised financial information of joint venture accounted for using equity method to carrying amount of interest in joint venture15
Related party [Note]169
Repurchase and reverse repurchase agreements8
Research and development expense16
Reserves within equity50
Restricted cash and cash equivalents21
Revenue [Note]77
Sensitivity analysis for actuarial assumptions74
Sensitivity analysis for types of market risk51
Separate financial statements [Note]16
Share capital, reserves and other equity interest [Note]122
Share-based payment arrangements [Note]96
Significant accounting policies [Note]168
Significant unobservable inputs used in fair value measurement of assets16
Significant unobservable inputs used in fair value measurement of liabilities6
Statement of Changes in Equity4
Statement of Comprehensive Income32
Statement of IFRS compliance20
Statement of Income and Comprehensive Income17
Subordinated liabilities6
Subsidiaries98
Tax receivables and payables23
Temporary difference, unused tax losses and unused tax credits97
Terms and conditions of share-based payment arrangement22
Trade and other payables97
Trade and other receivables124
Transactions between related parties120
Transferred financial assets that are not derecognised in their entirety3
Transfers of financial assets5
Treasury shares20

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Last updated: 12/24/2019 8:57:23 AM