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 presenting comprehensive income, profit or loss
5. Statement of comprehensive income, OCI components presented net of tax
6. Statement of comprehensive income, OCI components presented before tax
7. Statement of cash flows, direct method
8. Statement of cash flows, indirect method
9. Statement of changes in equity
10. Statement of changes in net assets available for benefits
11. Notes - Subclassifications of assets, liabilities and equities
12. Notes - Analysis of income and expense
13. Notes - Specified expenses by nature
14. Notes - Management-defined performance measures
15. Notes - Statement of cash flows, additional disclosures
16. Notes - Statement of changes in equity, additional disclosures
17. Notes - List of notes
18. Notes - List of material accounting policy information
19. Notes - Corporate information
20. Notes - Basis of preparation of financial statements and statement of IFRS compliance
21. Notes - Interim financial reporting
22. Notes - Events after reporting period
23. Notes - Hyperinflationary reporting
24. Notes - Business combinations
25. Notes - Related party
26. Notes - First time adoption
27. Notes - Property, plant and equipment
28. Notes - Exploration for and evaluation of mineral resources
29. Notes - Financial instruments
30. Notes - Fair value measurement
31. Notes - Intangible assets
32. Notes - Agriculture
33. Regulatory deferral accounts
34. Notes - Investment property
35. Notes - Separate financial statements
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 from contracts with customers
41. Notes - Government grants
42. Notes - Impairment of assets
43. Notes - Leases
44. Notes - Service concession arrangements
45. Notes - Share-based payment arrangements
46. Notes - Employee benefits
47. Notes - Income taxes
48. Notes - Borrowing costs
49. Notes - Insurance contracts (IFRS 17)
50. Notes - Earnings per share
51. Notes - Effects of changes in foreign exchange rates
52. Notes - Cash flow statement
53. Notes - Analysis of other comprehensive income by item
54. Notes - Share capital, reserves and other equity interest
55. Notes - Rights to interests arising from decommissioning, restoration and environmental rehabilitation funds
56. Notes - Members' shares in co-operative entities and similar instruments
57. Notes - Operating segments
58. Notes - Additional information
59. Notes - Subsidiaries without public accountability

IFRS DG statistics

Year: 2026
Sections: 69 (59 visible)
Labels: 12655
Disclosure items, total: 5512
including by types:

Area	1
Domain	665
Per share	40
Percent	78
Text block	493
Enumeration	23
Enumeration set	1
Boolean	66
Date	9
Decimal	35
Duration	13
Monetary	2320
Pure	3
Shares	21
String	1744

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IFRS Disclosure Guide

Contents (disclosure list):

IFRS DG statistics

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