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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 - Statement of changes in equity, 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. Regulatory deferral accounts
33. Notes - Investment property
34. Notes - Separate financial statements
35. Notes - Interests in other entities
36. Notes - Non-current asset held for sale and discontinued operations
37. Notes - Inventories
38. Notes - Other provisions, contingent liabilities and contingent assets
39. Notes - Revenue
40. Notes - Revenue from contracts with customers
41. Notes - Government grants
42. Notes - Construction contracts
43. Notes - Impairment of assets
44. Notes - Leases
45. Notes - Leases (IFRS 16)
46. Notes - Transactions involving legal form of lease
47. Notes - Service concession arrangements
48. Notes - Share-based payment arrangements
49. Notes - Employee benefits
50. Notes - Income taxes
51. Notes - Borrowing costs
52. Notes - Insurance contracts
53. Notes - Earnings per share
54. Notes - Effects of changes in foreign exchange rates
55. Notes - Cash flow statement
56. Notes - Analysis of other comprehensive income by item
57. Notes - Share capital, reserves and other equity interest
58. Notes - Rights to interests arising from decommissioning, restoration and environmental rehabilitation funds
59. Notes - Members' shares in co-operative entities and similar instruments
60. Notes - Operating segments
61. Notes - Additional information

IFRS DG statistics

Year: 2017
Sections: 61 (60 visible)
Labels: 9332
Disclosure items, total: 3312
including by types:
Text block 434
Area 1
Per share 23
Percent 71
Date 9
Decimal 34
Monetary 2024
Pure 5
Shares 13
String 698

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