IFRS Disclosure Guide
◄ 18. Notes - Corporate information and statement of IFRS compliance | Contents | 20. Notes - Interim financial reporting ►
19. Notes - Accounting policies, changes in accounting estimates and errors
Disclosure of changes in accounting policies, accounting estimates and errors
Disclosure of initial application of standards or interpretations
Initially applied IFRSs:
- Title of initially applied IFRS
- Description whether change in accounting policy is made in accordance with transitional provisions 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
- Description of fact that new or amended IFRS Standard is applied early
Disclosure of voluntary change in accounting policy
Voluntary changes 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
Explanation of new standards or interpretations not applied
Disclosure of expected impact of initial application of new standards or interpretations
New IFRSs:
- 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
- Description of fact that impact of initial application of new IFRS is not known or reasonably estimable
Explanation of reason why it is impracticable to determine amounts of adjustments related to change in accounting policy
Disclosure of changes in accounting estimates
Accounting estimatesnone | |
For the year 2024: | |
Description of nature of change in accounting estimate | other |
Increase (decrease) in accounting estimate | |
Description of fact that estimating amount of change in accounting estimate is impracticable | other |
Year 2024 | |
---|---|
Description of nature of accounting errors in prior periods | other |
Explanation of reason why it is impracticable to determine amounts for correction related to prior period errors
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