Topics

Topics (IPSAS Financial Reporting Scheme)

Topics are categories into which disclosures can be organized.

Retrieve information by topic. (List of all Topics) | (Machine Readable)

Topic NameChapter
Cash and Cash Equivalents1
Cash Flow Statement1
Cash Flow Supplemental Information1
Contingent Liabilities and Unrecognized Contractual Commitments1
Cumulative Preference Dividends Not Recognized1
Discontinued Operations1
Disposals of Investments1
Disposals of Property, Plant, and Equipment1
Dividends Proposed or Declared1
Events After Reporting Date14
Expenses1
Finance Costs1
Financial Assets1
Financial Liabilities1
Intangible Assets1
Inventories1
Investment Property1
Investments Accountinged for Using Equity Method1
Leases13
Litigation Settlements1
Net Assets/Equity1
Net Assets/Equity Attributable to Controlling Interest1
Net Assets/Equity Attributable to Noncontrolling Interest1
Nonfinancial Disclosures1
Other Reversals of Provisions1
Payables Under Exchange Transactions1
Pretax Gain (Loss) Recognized on Disposal of Assets or Settlement of Liabilities Attributable To Discontinued Operations1
Property, Plant and Equipment1
Provisions1
Receivables from Exchange Transactions1
Recoveries from Nonexchange Transactions1
Restructurings1
Revenue1
Segment Reporting18
Share of Surplus (Deficit) of Associates and Joint Ventures Accounted for Using Equity Method Investments1
Statement of Changes in Net Assets/Equity1
Statement of Financial Performance1
Statement of Financial Position1
Surplus (Deficit)1
Taxes and Transfers Payable1
Write-downs of Inventories1

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Last updated: 12/19/2019 11:22:18 AM