IFRS Disclosure Guide

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

IFRS DG statistics

Year: 2020
Sections: 65 (57 visible)
Labels: 10287
Disclosure items, total: 3380
including by types:
Text block 444
Area 1
Per share 40
Percent 63
Date 11
Decimal 33
Duration 11
Monetary 2050
Pure 2
Shares 13
String 712

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