IFRS Disclosure Guide 2012

IFRS Disclosure Guide (DG) is the reference book comprising all items which should be disclosed according to International Financial Reporting Standards. IFRS DG is composed from IFRS taxonomy which is officially presented by International Accounting Standards Board (IASB).

IFRS Disclosure Guide is the indispensable information source for everyone who makes or audits IFRS statements. It's almost impossible to prepare IFRS compliant statements without our guide! It's also essential knowledge source for students.

Contents (disclosure list):

1. Management commentary
2. General information about financial statements
3. Statement of financial position, current/non-current
4. Statement of financial position, order of liquidity
5. Statement of comprehensive income, profit or loss, by function of expense
6. Statement of comprehensive income, profit or loss, by nature of expense
7. Statement of comprehensive income, OCI components presented net of tax
8. Statement of comprehensive income, OCI components presented before tax
9. Statement of cash flows, direct method
10. Statement of cash flows, indirect method
11. Statement of changes in equity
12. Statement of changes in net assets available for benefits
13. Notes - Subclassifications of assets, liabilities and equities
14. Notes - Analysis of income and expense
15. Notes - Statement of cash flows, additional disclosures
16. Notes - List of notes
17. Notes - List of accounting policies
18. Notes - Corporate information and statement of IFRS compliance
19. Notes - Accounting policies, changes in accounting estimates and errors
20. Notes - Interim financial reporting
21. Notes - Events after reporting period
22. Notes - Hyperinflationary reporting
23. Notes - Business combinations
24. Notes - Related party
25. Notes - First time adoption
26. Notes - Property, plant and equipment
27. Notes - Exploration for and evaluation of mineral resources
28. Notes - Financial instruments
29. Notes - Fair value measurement
30. Notes - Intangible assets
31. Notes - Agriculture
32. Notes - Investment property
33. Notes - Consolidated and separate financial statements
34. Notes - Interests in joint ventures
35. Notes - Investments in associates
36. Notes - Interests in other entities
37. Notes - Non-current asset held for sale and discontinued operations
38. Notes - Inventories
39. Notes - Other provisions, contingent liabilities and contingent assets
40. Notes - Revenue
41. Notes - Government grants
42. Notes - Construction contracts
43. Notes - Impairment of assets
44. Notes - Leases
45. Notes - Transactions involving legal form of lease
46. Notes - Service concession arrangements
47. Notes - Share-based payment arrangements
48. Notes - Employee benefits
49. Notes - Income taxes
50. Notes - Borrowing costs
51. Notes - Insurance contracts
52. Notes - Earnings per share
53. Notes - Effects of changes in foreign exchange rates
54. Notes - Cash flow statement
55. Notes - Analysis of other comprehensive income by item
56. Notes - Share capital, reserves and other equity interest
57. Notes - Rights to interests arising from decommissioning, restoration and environmental rehabilitation funds
58. Notes - Members' shares in co-operative entities and similar instruments
59. Notes - Operating segments
60. Notes - Additional information