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IFRS Disclosure Guide
20. Notes - Basis of preparation of financial statements and statement of IFRS compliance
Disclosure of basis of preparation of financial statements
| Year 2026 | 31.12.2026 | |
|---|---|---|
| Statement of IFRS compliance | other | |
| Financial statements comply with IFRSs | other | |
| Disclosure of uncertainties of entity's ability to continue as going concern | other | |
| Explanation of fact and basis for preparation of financial statements when not going concern basis | ||
| other | ||
| Disclosure of assets and liabilities with significant risk of material adjustment | other | |
| Disclosure of assets and liabilities with significant risk of material adjustment | ||
| Disclosure of assets and liabilities with significant risk of material adjustment | ||
| Assets and liabilities | ||
| other | ||
| Disclosure of assets and liabilities with significant risk of material adjustment | ||
| Assets with significant risk of material adjustments within next financial year | ||
| Liabilities with significant risk of material adjustments within next financial year | ||
| Disclosure of initial application of standards or interpretations | other | |
| Disclosure of initial application of standards or interpretations | ||
| Initially applied IFRSs | ||
| Initially applied IFRSs | other | |
| IFRS 17 | other | |
| other | ||
| Lack of Exchangeability | other | |
| Presentation and Disclosure in Financial Statements | other | |
| Contracts Referencing Nature-dependent Electricity | other | |
| IFRS 19 | other | |
| other | ||
| Amendments to the Classification and Measurement of Financial Instruments, applying only amendments to Application Guidance to section on classification of financial assets | other | |
| Annual Improvements to IFRS Accounting Standards-Volume 11 | other | |
| Annual Improvements-Volume 11 Amendments to IFRS 1 | other | |
| Annual Improvements-Volume 11 Amendments to IFRS 7 | other | |
| other | ||
| Annual Improvements-Volume 11 Amendments to IFRS 10 | other | |
| Annual Improvements-Volume 11 Amendments to IAS 7 | other | |
| Disclosure of initial application of standards or interpretations | ||
| Description whether change in accounting policy is made in accordance with transitional provisions of initially applied IFRS | ||
| other | ||
| Description of fact that new or amended IFRS Accounting Standard is applied early | ||
| New or amended IFRS Accounting Standard is applied early | other | |
| Disclosure of voluntary change in accounting policy | other | |
| Disclosure of voluntary change in accounting policy | ||
| Voluntary changes in accounting policy | ||
| Voluntary changes in accounting policy | other | |
| Explanation of new standards or interpretations not applied | ||
| New standards or interpretations not applied | other | |
| other | ||
| Disclosure of expected impact of initial application of new standards or interpretations | ||
| Disclosure of expected impact of initial application of new standards or interpretations | ||
| New IFRSs | ||
| New IFRSs | other | |
| Description of fact that impact of initial application of new IFRS is not known or reasonably estimable | ||
| Impact of initial application of new IFRS is not known or reasonably estimable | other | |
| Disclosure of changes in accounting estimates | other | |
| Disclosure of changes in accounting estimates | ||
| Accounting estimates | ||
| Accounting estimates | other | |
| Disclosure of changes in accounting estimates | ||
| Description of nature of change in accounting estimate | other | |
| Description of fact that estimating amount of change in accounting estimate is impracticable | other | |
| Estimating amount of change in accounting estimate is impracticable | other | |
| Description of nature of accounting errors in prior periods | other |
Management conclusion on fair presentation as consequence of departure
Explanation of departure from IFRS
Explanation of financial effect of departure from IFRS
Explanation of nature of requirement in IFRS and conclusion why requirement is in conflict with objective of financial statements set out in Framework
Explanation of adjustments that would be necessary to achieve fair presentation
Explanation of why entity not regarded as going concern
Disclosure of material accounting policy information
Explanation of management judgements in applying entity's accounting policies with significant effect on recognised amounts
Explanation of sources of estimation uncertainty with significant risk of causing material adjustment
Disclosure of assets and liabilities with significant risk of material adjustment
Disclosure of assets and liabilities with significant risk of material adjustment
Disclosure of assets and liabilities with significant risk of material adjustment
Description of nature of assets with significant risk of material adjustments within next financial year
Description of nature of liabilities with significant risk of material adjustments within next financial year
Disclosure of initial application of standards or interpretations
Disclosure of initial application of standards or interpretations
Disclosure of initial application of standards or interpretations
Title of initially applied IFRS
Description of nature of change in accounting policy
Description of transitional provisions of initially applied IFRS
Description of transitional provisions of initially applied IFRS that might have effect on future periods
Disclosure of voluntary change in accounting policy
Disclosure of voluntary change in accounting policy
Disclosure of voluntary change in accounting policy
Description of nature of voluntary change in accounting policy
Description of reasons why applying new accounting policy provides reliable and more relevant information
Disclosure of expected impact of initial application of new standards or interpretations
Disclosure of expected impact of initial application of new standards or interpretations
Disclosure of expected impact of initial application of new standards or interpretations
Title of new IFRS
Description of nature of impending change in accounting policy
Date by which application of new IFRS is required
Date as at which entity plans to apply new IFRS initially
Discussion of impact that initial application of new IFRS is expected to have on financial statements
Explanation of reason why it is impracticable to determine amounts of adjustments related to change in accounting policy
Explanation of reason why it is impracticable to determine amounts for correction related to prior period errors
Explanation of departure from IFRS
Explanation of financial effect of departure from IFRS
Explanation of nature of requirement in IFRS and conclusion why requirement is in conflict with objective of financial statements set out in Framework
Explanation of adjustments that would be necessary to achieve fair presentation
Explanation of why entity not regarded as going concern
Disclosure of material accounting policy information
Explanation of management judgements in applying entity's accounting policies with significant effect on recognised amounts
Explanation of sources of estimation uncertainty with significant risk of causing material adjustment
Disclosure of assets and liabilities with significant risk of material adjustment
Disclosure of assets and liabilities with significant risk of material adjustment
Disclosure of assets and liabilities with significant risk of material adjustment
Description of nature of assets with significant risk of material adjustments within next financial year
Description of nature of liabilities with significant risk of material adjustments within next financial year
Disclosure of initial application of standards or interpretations
Disclosure of initial application of standards or interpretations
Disclosure of initial application of standards or interpretations
Title of initially applied IFRS
Description of nature of change in accounting policy
Description of transitional provisions of initially applied IFRS
Description of transitional provisions of initially applied IFRS that might have effect on future periods
Disclosure of voluntary change in accounting policy
Disclosure of voluntary change in accounting policy
Disclosure of voluntary change in accounting policy
Description of nature of voluntary change in accounting policy
Description of reasons why applying new accounting policy provides reliable and more relevant information
Disclosure of expected impact of initial application of new standards or interpretations
Disclosure of expected impact of initial application of new standards or interpretations
Disclosure of expected impact of initial application of new standards or interpretations
Title of new IFRS
Description of nature of impending change in accounting policy
Date by which application of new IFRS is required
Date as at which entity plans to apply new IFRS initially
Discussion of impact that initial application of new IFRS is expected to have on financial statements
Explanation of reason why it is impracticable to determine amounts of adjustments related to change in accounting policy
Explanation of reason why it is impracticable to determine amounts for correction related to prior period errors
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