IFRS Disclosure Guide

◄ 16. Notes - Statement of changes in equity, additional disclosures | Contents | 18. Notes - List of material accounting policy information ►

17. Notes - List of notes

Notes and other explanatory information

 Year 2026
Disclosure of accounting judgements and estimatesother
Disclosure of accrued expenses and other liabilitiesother
Disclosure of allowance for credit lossesother
Disclosure of associatesother
other
Disclosure of authorisation of financial statementsother
Disclosure of basis of consolidationother
Disclosure of basis of preparation of financial statementsother
Disclosure of biological assets, agriculture produce at point of harvest and government grants related to biological assetsother
other
Disclosure of borrowingsother
Disclosure of business combinationsother
Disclosure of cash and bank balances at central banksother
Disclosure of cash and cash equivalentsother
other
Disclosure of changes in accounting policiesother
Disclosure of collateralother
Disclosure of claims and benefits paidother
Disclosure of commitmentsother
other
Disclosure of contingent liabilitiesother
Disclosure of cost of salesother
Disclosure of credit riskother
Disclosure of debt instrumentsother
other
Disclosure of deferred incomeother
Disclosure of deferred taxesother
Disclosure of deposits from banksother
Disclosure of deposits from customersother
other
Disclosure of derivative financial instrumentsother
Disclosure of discontinued operationsother
Disclosure of dividendsother
Disclosure of earnings per shareother
other
Disclosure of employee benefitsother
Disclosure of entity's operating segmentsother
Disclosure of events after reporting periodother
Disclosure of expensesother
other
Disclosure of fair value measurementother
Disclosure of fair value of financial instrumentsother
Disclosure of fee and commission income (expense)other
Disclosure of financial assets held for tradingother
other
Disclosure of financial instruments at fair value through profit or lossother
Disclosure of financial instruments designated at fair value through profit or lossother
Disclosure of financial instruments held for tradingother
Disclosure of financial liabilities held for tradingother
other
Disclosure of first-time adoptionother
Disclosure of general and administrative expenseother
Disclosure of general information about financial statementsother
Disclosure of going concernother
other
Disclosure of government grantsother
Disclosure of information about hyperinflationary reportingother
Disclosure of impairment of assetsother
Disclosure of income taxother
other
Disclosure of information about key management personnelother
Disclosure of insurance contractsother
Disclosure of insurance premium revenueother
Disclosure of intangible assetsother
other
Disclosure of interest expenseother
Disclosure of interest incomeother
Disclosure of interest income (expense)other
Disclosure of interests in other entitiesother
other
Disclosure of inventoriesother
Disclosure of investment contracts liabilitiesother
Disclosure of investment propertyother
Disclosure of investments accounted for using equity methodother
other
Disclosure of issued capitalother
Disclosure of joint venturesother
Disclosure of lease prepaymentsother
Disclosure of leasesother
other
Disclosure of loans and advances to banksother
Disclosure of loans and advances to customersother
Disclosure of market riskother
Disclosure of material accounting policy informationother
other
Disclosure of non-controlling interestsother
Disclosure of non-current assets held for sale and discontinued operationsother
Disclosure of non-current assets or disposal groups classified as held for saleother
Disclosure of objectives, policies and processes for managing capitalother
other
Disclosure of other assetsother
Disclosure of other current assetsother
Disclosure of other current liabilitiesother
Disclosure of other liabilitiesother
other
Disclosure of other non-current liabilitiesother
Disclosure of other operating expenseother
Disclosure of other operating income (expense)other
Disclosure of other operating incomeother
other
Disclosure of prepayments and other assetsother
Disclosure of property, plant and equipmentother
Disclosure of provisionsother
Disclosure of reclassification of financial instrumentsother
other
Disclosure of reinsuranceother
Disclosure of related partyother
Disclosure of repurchase and reverse repurchase agreementsother
Disclosure of research and development expenseother
other
Disclosure of restricted cash and cash equivalentsother
Disclosure of revenueother
Disclosure of revenue from contracts with customersother
Disclosure of information about separate financial statementsother
other
Disclosure of share capital, reserves and other equity interestother
Disclosure of share-based payment arrangementsother
Disclosure of subordinated liabilitiesother
Disclosure of subsidiariesother
other
Disclosure of trade and other payablesother
Disclosure of trade and other receivablesother
Disclosure of trading income (expense)other
Disclosure of treasury sharesother

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