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Table Of Contents

A1 General disclosures
A2 Accounting policies
2. Specific policies
1. General disclosures
3. Income tax
4. Extraordinary items
1. Statement of changes in equity
2. General disclosures
A5 Balance sheet and related notes
3. Property, plant and equipment
4. Investment property
5. Intangible assets (excluding goodwill)
6. Impairment of assets
7. Associates
8. Joint ventures
9. Subsidiaries
1. Subsidiaries
10. Investments – financial assets
11. Inventory
12. Trade and other receivables
13. Income taxes
14. Trade and other payables
15. Provisions
16. Post-employment benefits – defined benefit plans
17. Lease liabilities
18 Borrowings and other liabilities
19. Government grants
20. Related-party transactions
21. Commitments
22. Contingencies
23. Events after the reporting period
A6 Statement of cash flows
1. General presentation
2. Individual items
3. Changes in ownership interests in subsidiaries and other businesses
2. Adjustments
3. Measurement period
4. Contingent consideration
5. Contingent liabilities
6. Goodwill
8. Other disclosures impacted by IFRS 3 – income taxes
A8 Financial instruments
2. Categories of financial assets and financial liabilities
(e) financial liabilities at fair value through profit or loss,
3. Financial assets or financial liabilities at fair value through profit or loss
4. Reclassification
5. Derecognition
6. Collateral
7. Allowance account for credit losses
8. Compound financial instruments with multiple embedded derivatives
9. Defaults and breaches
10. Items of income, expense, gains or losses
11. Other disclosures
12. Nature and extent of risks arising from financial instruments
13. Qualitative disclosures
14. Quantitative disclosures
15. Capital disclosures
16. Financial guarantees
A9 Dividends
A10 Distributions of non-cash assets to owners – IFRIC 17
A11 Non-current assets held for sale and discontinued operations
Disclosures required of all entities but only in certain situations
B1 Correction of prior-period errors
B2 Reporting in the currency of a hyperinflationary economy
B3 Uncertainties about going concern
B4 Departure from IFRS
B5 Change of year-end
B7 Share-based payments
B8 First-time adoption of IFRS
C2 Agriculture
C3 Public service concession arrangements
C4 Accounting by a lessor
C5 Decommissioning, restoration and environmental rehabilitation funds
Additional disclosures required of listed companies
D1 Operating segments
D2 Earnings per share
E Additional disclosures required of entities that issue insurance contracts
Disclosures required for retirement benefit plans
Suggested disclosures for financial review outside the financial statements
H1 IAS 24, ‘Related party disclosures’
H2 IFRS 9, ‘Financial instruments’
H3 IFRIC 19, ‘Extinguishing financial liabilities with equity instruments’
H4 IFRIC 14, ‘Prepayments of a minimum funding requirement’
IFRIC14p27B IFRIC 14, ‘Prepayments of a minimum funding requirement’, is
H5 Amendment to IAS 32, ‘Classification of rights issues’
H7 Amendment to IFRS 7, ‘Disclosures – transfer of financial assets’
H8 Improvements to IFRS 2010 (annual improvements project)
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IFRS Check List 2010

IFRS Check List 2010

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Published by: Cars Tuning Automobiles Review on Oct 24, 2011
Copyright:Attribution Non-commercial


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