IFRS Disclosure Guide
◄ 14. Notes - Statement of cash flows, additional disclosures | Contents | 16. Notes - List of accounting policies ►
16. Notes - List of notes
Disclosure of notes and other explanatory information
Disclosure of accounting judgements and estimates
Disclosure of accrued expenses and other liabilities
Disclosure of allowance for credit losses
Disclosure of associates
Disclosure of auditors' remuneration
Disclosure of authorisation of financial statements
Disclosure of available-for-sale financial assets
Disclosure of basis of consolidation
Disclosure of basis of preparation of financial statements
Disclosure of biological assets, agriculture produce at point of harvest and government grants related to biological assets
Disclosure of borrowing costs
Disclosure of borrowings
Disclosure of business combinations
Disclosure of cash and bank balances at central banks
Disclosure of cash and cash equivalents
Disclosure of cash flow statement
Disclosure of changes in accounting policies
Disclosure of changes in accounting policies, accounting estimates and errors
Disclosure of collateral
Disclosure of claims and benefits paid
Disclosure of commitments
Disclosure of commitments and contingent liabilities
Disclosure of contingent liabilities
Disclosure of cost of sales
Disclosure of credit risk
Disclosure of debt instruments
Disclosure of deferred acquisition costs arising from insurance contracts
Disclosure of deferred income
Disclosure of deferred taxes
Disclosure of deposits from banks
Disclosure of deposits from customers
Disclosure of depreciation and amortisation expense
Disclosure of derivative financial instruments
Disclosure of discontinued operations
Disclosure of dividends
Disclosure of effect of changes in foreign exchange rates
Disclosure of employee benefits
Disclosure of entity's operating segments
Disclosure of events after reporting period
Disclosure of expenses
Disclosure of expenses by nature
Disclosure of exploration and evaluation assets
Disclosure of fair value measurement
Disclosure of fair value of financial instruments
Disclosure of fee and commission income (expense)
Disclosure of finance cost
Disclosure of finance income (cost)
Disclosure of finance income
Disclosure of financial assets held for trading
Disclosure of financial instruments
Disclosure of financial instruments at fair value through profit or loss
Disclosure of financial instruments designated at fair value through profit or loss
Disclosure of financial instruments held for trading
Disclosure of financial liabilities held for trading
Disclosure of financial risk management
Disclosure of first-time adoption
Disclosure of general and administrative expense
Disclosure of general information about financial statements
Disclosure of going concern
Disclosure of goodwill
Disclosure of government grants
Disclosure of hyperinflationary reporting
Disclosure of impairment of assets
Disclosure of income tax
Disclosure of information about employees
Disclosure of information about key management personnel
Disclosure of insurance contracts
Disclosure of insurance premium revenue
Disclosure of intangible assets
Disclosure of intangible assets and goodwill
Disclosure of interest expense
Disclosure of interest income
Disclosure of interest income (expense)
Disclosure of interests in other entities
Disclosure of interim financial reporting
Disclosure of inventories
Disclosure of investment contracts liabilities
Disclosure of investment property
Disclosure of investments accounted for using equity method
Disclosure of investments other than investments accounted for using equity method
Disclosure of issued capital
Disclosure of joint ventures
Disclosure of lease prepayments
Disclosure of leases
Disclosure of liquidity risk
Disclosure of loans and advances to banks
Disclosure of loans and advances to customers
Disclosure of market risk
Disclosure of net asset value attributable to unit-holders
Disclosure of non-controlling interests
Disclosure of non-current assets held for sale and discontinued operations
Disclosure of non-current assets or disposal groups classified as held for sale
Disclosure of objectives, policies and processes for managing capital
Disclosure of other assets
Disclosure of other current assets
Disclosure of other current liabilities
Disclosure of other liabilities
Disclosure of other non-current assets
Disclosure of other non-current liabilities
Disclosure of other operating expense
Disclosure of other operating income (expense)
Disclosure of other operating income
Disclosure of other provisions, contingent liabilities and contingent assets
Disclosure of prepayments and other assets
Disclosure of profit (loss) from operating activities
Disclosure of property, plant and equipment
Disclosure of provisions
Disclosure of reclassification of financial instruments
Disclosure of regulatory deferral accounts
Disclosure of reinsurance
Disclosure of related party
Disclosure of repurchase and reverse repurchase agreements
Disclosure of research and development expense
Disclosure of reserves within equity
Disclosure of restricted cash and cash equivalents
Disclosure of revenue
Disclosure of revenue from contracts with customers
Disclosure of separate financial statements
Disclosure of service concession arrangements
Disclosure of subordinated liabilities
Disclosure of subsidiaries
Disclosure of significant accounting policies
Disclosure of tax receivables and payables
Disclosure of trade and other payables
Disclosure of trade and other receivables
Disclosure of trading income (expense)
Disclosure of accrued expenses and other liabilities
Disclosure of allowance for credit losses
Disclosure of associates
Disclosure of auditors' remuneration
Disclosure of authorisation of financial statements
Disclosure of available-for-sale financial assets
Disclosure of basis of consolidation
Disclosure of basis of preparation of financial statements
Disclosure of biological assets, agriculture produce at point of harvest and government grants related to biological assets
Disclosure of borrowing costs
Disclosure of borrowings
Disclosure of business combinations
Disclosure of cash and bank balances at central banks
Disclosure of cash and cash equivalents
Disclosure of cash flow statement
Disclosure of changes in accounting policies
Disclosure of changes in accounting policies, accounting estimates and errors
Disclosure of collateral
Disclosure of claims and benefits paid
Disclosure of commitments
Disclosure of commitments and contingent liabilities
Disclosure of contingent liabilities
Disclosure of cost of sales
Disclosure of credit risk
Disclosure of debt instruments
Disclosure of deferred acquisition costs arising from insurance contracts
Disclosure of deferred income
Disclosure of deferred taxes
Disclosure of deposits from banks
Disclosure of deposits from customers
Disclosure of depreciation and amortisation expense
Disclosure of derivative financial instruments
Disclosure of discontinued operations
Disclosure of dividends
Disclosure of effect of changes in foreign exchange rates
Disclosure of employee benefits
Disclosure of entity's operating segments
Disclosure of events after reporting period
Disclosure of expenses
Disclosure of expenses by nature
Disclosure of exploration and evaluation assets
Disclosure of fair value measurement
Disclosure of fair value of financial instruments
Disclosure of fee and commission income (expense)
Disclosure of finance cost
Disclosure of finance income (cost)
Disclosure of finance income
Disclosure of financial assets held for trading
Disclosure of financial instruments
Disclosure of financial instruments at fair value through profit or loss
Disclosure of financial instruments designated at fair value through profit or loss
Disclosure of financial instruments held for trading
Disclosure of financial liabilities held for trading
Disclosure of financial risk management
Disclosure of first-time adoption
Disclosure of general and administrative expense
Disclosure of general information about financial statements
Disclosure of going concern
Disclosure of goodwill
Disclosure of government grants
Disclosure of hyperinflationary reporting
Disclosure of impairment of assets
Disclosure of income tax
Disclosure of information about employees
Disclosure of information about key management personnel
Disclosure of insurance contracts
Disclosure of insurance premium revenue
Disclosure of intangible assets
Disclosure of intangible assets and goodwill
Disclosure of interest expense
Disclosure of interest income
Disclosure of interest income (expense)
Disclosure of interests in other entities
Disclosure of interim financial reporting
Disclosure of inventories
Disclosure of investment contracts liabilities
Disclosure of investment property
Disclosure of investments accounted for using equity method
Disclosure of investments other than investments accounted for using equity method
Disclosure of issued capital
Disclosure of joint ventures
Disclosure of lease prepayments
Disclosure of leases
Disclosure of liquidity risk
Disclosure of loans and advances to banks
Disclosure of loans and advances to customers
Disclosure of market risk
Disclosure of net asset value attributable to unit-holders
Disclosure of non-controlling interests
Disclosure of non-current assets held for sale and discontinued operations
Disclosure of non-current assets or disposal groups classified as held for sale
Disclosure of objectives, policies and processes for managing capital
Disclosure of other assets
Disclosure of other current assets
Disclosure of other current liabilities
Disclosure of other liabilities
Disclosure of other non-current assets
Disclosure of other non-current liabilities
Disclosure of other operating expense
Disclosure of other operating income (expense)
Disclosure of other operating income
Disclosure of other provisions, contingent liabilities and contingent assets
Disclosure of prepayments and other assets
Disclosure of profit (loss) from operating activities
Disclosure of property, plant and equipment
Disclosure of provisions
Disclosure of reclassification of financial instruments
Disclosure of regulatory deferral accounts
Disclosure of reinsurance
Disclosure of related party
Disclosure of repurchase and reverse repurchase agreements
Disclosure of research and development expense
Disclosure of reserves within equity
Disclosure of restricted cash and cash equivalents
Disclosure of revenue
Disclosure of revenue from contracts with customers
Disclosure of separate financial statements
Disclosure of service concession arrangements
Disclosure of subordinated liabilities
Disclosure of subsidiaries
Disclosure of significant accounting policies
Disclosure of tax receivables and payables
Disclosure of trade and other payables
Disclosure of trade and other receivables
Disclosure of trading income (expense)
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