Abstract

This resource will be for IFRS. Coming Soon!

1. Introduction

This document specifies the elements of a financial statement, the interrelationships between those elements, and the parts of a financial statement. Note that the IASB does not lay this information out as sustinctly or as completely. The purpose of this resourcse is to clear and complete.

1.1 Elements

1.2 Interrelationships

1.6 Types

1.7 References

The following is a summary of normative and informative references helpful in understanding this information:

1.7.1 Normative references

[CONCEPTUAL-FRAMEWORK]
Conceptual Framework for Financial Reporting (IFRS). International Accounting Standards Board (IASB). 2004. URL: https://www.ifrs.org/supporting-implementation/supporting-materials-by-ifrs-standards/conceptual-framework-for-financial-reporting/
[IFRS-STANDARDS]
IFRS Accounting Standards Navigator. International Accounting Standards Board (IASB). 2024. URL: https://www.ifrs.org/issued-standards/list-of-standards/
[IFRS-XBRL-TAXONOMY]
IFRS Accounting Taxonomy. International Accounting Standards Board (IASB). 2024. URL: https://www.ifrs.org/issued-standards/ifrs-taxonomy/

1.7.2 Informative references

[DIGITAL-FINANCIAL-REPORTING]
Digital Financial Reporting. IFRS Foundation. 2024. URL: https://www.ifrs.org/digital-financial-reporting/
[IFRS-TYPES]
IFRS Types. Auditchain. June 2024. URL: http://accounting.auditchain.finance/fac/type-subtype-ifrs/Viewer.html
[IFRS-MAPPINGS]
IFRS Mappings. Auditchain. June 2024. URL: http://accounting.auditchain.finance/fac/Mappings-IFRS.html