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 Statement of Financial Position, Classified Disclosure IPSAS 1 88 disclosures:StatementOfFinancialPositionClassified
6 Statement of Financial Position, Classified (Alternative) Disclosure IPSAS 1 88 disclosures:StatementOfFinancialPositionClassifiedAlternative
7 Statement of Financial Position, Liquidity Disclosure IPSAS 1 88 disclosures:StatementOfFinancialPositionLiquidity
8 Net Assets/Equity Subclassifications Disclosure IPSAS 1 88 disclosures:NetAssetsEquitySubclassifications
9 Assets Roll Up Disclosure IPSAS 1 88 disclosures:AssetsRollUp
10 Liabilities and Net Assets/Equity Roll Up Disclosure IPSAS 1 88 disclosures:LiabilitiesAndEquityRollUp
11 Share Capital by Class Disclosure IPSAS 1 98 a disclosures:ShareCapitalByClass
12 Statement of Financial Performance Topic IPSAS 1 21 b topics:StatementOfFinancialPerformance
13 Surplus (Deficit) Breakdown Disclosure IPSAS 1 103 disclosures:SurplusDeficitBreakdown
14 Statement of Financial Performance, by Function Disclosure IPSAS 1 102 disclosures:StatementOfFinancialPerformanceByFunction
15 Statement of Financial Performance, by Nature Disclosure IPSAS 1 102 disclosures:StatementOfFinancialPerformanceByNature
16 Statement of Financial Performance, Comparison of Budget and Actual Amounts Disclosure IPSAS 1 21 e disclosures:StatementOfFinancialPerformanceComparisonOfBudgetAndActual
17 Statement of Changes in Net Assets/Equity Topic IPSAS 1 21 c topics:StatementOfChangesInNetAssetsEquity
18 Statement of Changes in Net Assets/Equity Disclosure IPSAS 1 118 disclosures:StatementOfChangesInNetAssetsEquity
19 Prior Period Adjustment Disclosure IPSAS 3 47 a disclosures:PriorPeriodAdjustment
20 Cash Flow Statement Topic IPSAS 1 21 d topics:CashFlowStatement
21 Cash Flow Statement, Direct Method Disclosure IPSAS 2 18 disclosures:CashFlowStatementDirectMethod
22 Nature of Economic Entity Heading IPSAS 1 150 b topics:NatureOfEconomicEntity
23 Nature of Entity Disclosure IPSAS 1 150 disclosures:NatureOfEntity
24 Basis of Presentation Heading IPSAS 1 127 a topics:BasisOfPresentation
25 Basis of Presentation Disclosure IPSAS 1 132 a disclosures:BasisOfPresentation
26 Summary of Significant Accounting Policies Heading IPSAS 1 21 f topics:SummaryOfSignificantAccountingPolicies
27 Significant Accounting Policies Disclosure IPSAS 1 132 disclosures:SignificantAccountingPolicies
28 Supporting Information for Items Presented in Face Statements Heading IPSAS 1 129 c topics:SupportingInformationForItemsPresentedInFaceStatements
29 Property, Plant and Equipment Topic IPSAS 1 88 a topics:PropertyPlantAndEquipment
30 Property, Plant, and Equipment, Net Subclassifications Disclosure IPSAS 1 93 disclosures:PropertyPlantAndEquipmentNetSubclassifications
31 Property, Plant, and Equipment, Net Subclassifications (Alternative) Disclosure IPSAS 1 93 disclosures:PropertyPlantAndEquipmentNetSubclassificationsAlternative
32 Property, Plant, and Equipment, Net Reconcilisations Disclosure IPSAS 17 88 e disclosures:PropertyPlantAndEquipmentNetReconciliations
33 Property, Plant, and Equipment Estimated Useful Lives By Subclassification Disclosure IPSAS 17 88 c disclosures:PropertyPlantAndEquipmentEstimatedUsefulLivesBySubclassification
34 Investment Property Topic IPSAS 1 88 b topics:InvestmentProperty
35 Intangible Assets Topic IPSAS 1 88 c topics:IntangibleAssets
36 Financial Assets Topic IPSAS 1 88 d topics:FinancialAssets
37 Investments Accountinged for Using Equity Method Topic IPSAS 1 88 e topics:InvestmentsAccountedForUsingEquityMethod
38 Inventories Topic IPSAS 1 88 f topics:Inventories
39 Inventories Subclassifications Disclosure IPSAS 1 93 disclosures:InventoriesSubclassifications
40 Recoveries from Nonexchange Transactions Topic IPSAS 1 88 g topics:RecoveriesFromNonexchangeTransactions
41 Receivables from Exchange Transactions Topic IPSAS 1 88 h topics:ReceivablesFromExchangeTransactions
42 Cash and Cash Equivalents Topic IPSAS 1 88 I topics:CashAndCashEquivalents
43 Cash and Cash Equivalents Subclassifications Disclosure IPSAS 1 93 disclosures:CashAndCashEquivalentsSubclassifications
44 Reconciliation of Cash per Balance Sheet and Cash Flow Statement Disclosure IPSAS 2 56 disclosures:ReconciliationOfCashSummary
45 Reconciling Items of Cash and Cash Equivalents Disclosure IPSAS 2 56 disclosures:ReconcilingItemsOfCashAndCashEquivalents
46 Taxes and Transfers Payable Topic IPSAS 1 88 j topics:TaxesAndTransfersPayable
47 Payables Under Exchange Transactions Topic IPSAS 1 88 k topics:PayablesUnderExchangeTransactions
48 Provisions Topic IPSAS 1 88 l topics:Provisions
49 Financial Liabilities Topic IPSAS 1 88 m topics:FinancialLiabilities
50 Long-Term Debt Maturities Disclosure IPSAS 30 46 b disclosures:LongTermDebtMaturities
51 Long-Term Debt Subclassifications Disclosure IPSAS 1 93 disclosures:LongTermDebtSubclassifications
52 Net Assets/Equity Attributable to Noncontrolling Interest Topic IPSAS 1 88 n topics:NetAssetsEquityAttributableToNoncontrollingInterest
53 Net Assets/Equity Attributable to Controlling Interest Topic IPSAS 1 88 o topics:NetAssetsEquityAttributableToControllingInterest
54 Revenue Topic IPSAS 1 102 a topics:Revenue
55 Expenses Topic IPSAS 1 99 topics:Expenses
56 Finance Costs Topic IPSAS 1 102 b topics:FinanceCosts
57 Share of Surplus (Deficit) of Associates and Joint Ventures Accounted for Using Equity Method Investments Topic IPSAS 1 102 c topics:ShareOfSurplusDeficitOfAssociatesAndJointVenturesAccountedForUsingEquityMethodInvestments
58 Pretax Gain (Loss) Recognized on Disposal of Assets or Settlement of Liabilities Attributable To Discontinued Operations Topic IPSAS 1 102 d topics:PretaxGainLossRecognizedOnDisposalOfAssetsOrSettlementOfLiabilitiesAttributableToDiscontinuedOperations
59 Surplus (Deficit) Topic IPSAS 1 102 e topics:SurplusDeficit
60 Net Assets/Equity Topic IPSAS 1 127 b topics:NetAssetsEquity
61 Cash Flow Supplemental Information Topic IPSAS 1 127 b topics:CashFlowSupplementalInformation
62 Other Disclosures Heading IPSAS 1 129 d topics:OtherDisclosures
63 Contingent Liabilities and Unrecognized Contractual Commitments Topic IPSAS 1 129 d (i) topics:ContingentLiabilitiesAndUnrecognizedContractualCommitments
64 Nonfinancial Disclosures Topic IPSAS 1 129 d (ii) topics:NonfinancialDisclosures
65 Dividends Proposed or Declared Topic IPSAS 1 149 a topics:DividendsProposedOrDeclared
66 Cumulative Preference Dividends Not Recognized Topic IPSAS 1 149 b topics:CumulativePreferenceDividendsNotRecognized
67 Write-downs of Inventories Topic IPSAS 1 107 a topics:WriteDownsOfInventories
68 Restructurings Topic IPSAS 1 107 b topics:Restructurings
69 Disposals of Property, Plant, and Equipment Topic IPSAS 1 107 c topics:DisposalsOfPropertyPlantAndEquipment
70 Disposals of Investments Topic IPSAS 1 107 d topics:DisposalsOfInvestments
71 Discontinued Operations Topic IPSAS 1 107 e topics:DiscontinuedOperations
72 Litigation Settlements Topic IPSAS 1 107 f topics:LitigationSettlements
73 Other Reversals of Provisions Topic IPSAS 1 107 g topics:OtherReversalsOfProvisions
74 Segment Reporting Topic IPSAS 18 51 topics:SegmentReporting
75 Segment Revenue Disclosure IPSAS 18 51 disclosures:SegmentRevenue
76 Segment Result Disclosure IPSAS 18 51 disclosures:SegmentResult
77 Segment Assets Disclosure IPSAS 18 53 disclosures:SegmentAssets
78 Segment Liabilities Disclosure IPSAS 18 54 disclosures:SegmentLiabilities
79 Segment Other Information Disclosure IPSAS 18 55 disclosures:SegmentOtherInformation
80 Leases Topic IPSAS 13 1 topics:Leases
81 Events After Reporting Date Topic IPSAS 14 1 topics:EventsAfterReportingDate
82 Explanitory Information Heading IPSAS 1 129 d topics:ExplanitoryInformation
83 Revenue Detail by Customer Disclosure IPSAS 1 127 c disclosures:RevenueDetailByCustomer
84 Document and Entity Information Heading IPSAS 1 129 d topics:DocumentAndEntityInformation
85 Document Information Disclosure disclosures:DocumentInformation
86 Entity Information Disclosure disclosures:EntityInformation

Last updated: 2/4/2019 9:36:29 AM