International Financial Reporting Tool (IFRT)

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IFRS Disclosure Guide

17. Notes - List of accounting policies

Disclosure of significant accounting policies

Description of accounting policy for available-for-sale financial assets
Description of accounting policy for biological assets
Description of accounting policy for borrowing costs
Description of accounting policy for borrowings
Description of accounting policy for business combinations
Description of accounting policy for business combinations and goodwill
Description of accounting policy for cash flows
Description of accounting policy for collateral
Description of accounting policy for construction in progress
Description of accounting policy for contingent liabilities and contingent assets
Description of accounting policy for customer acquisition costs
Description of accounting policy for customer loyalty programmes
Description of accounting policy for decommissioning, restoration and rehabilitation provisions
Description of accounting policy for deferred acquisition costs arising from insurance contracts
Description of accounting policy for deferred income tax
Description of accounting policy for depreciation expense
Description of accounting policy for derecognition of financial instruments
Description of accounting policy for derivative financial instruments
Description of accounting policy for derivative financial instruments and hedging
Description of accounting policy for determining components of cash and cash equivalents
Description of accounting policy for discontinued operations
Description of accounting policy for discounts and rebates
Description of accounting policy for dividends
Description of accounting policy for earnings per share
Description of accounting policy for emission rights
Description of accounting policy for employee benefits
Description of accounting policy for environment related expense
Description of accounting policy for exceptional items
Description of accounting policy for expenses
Description of accounting policy for exploration and evaluation expenditures
Description of accounting policy for fair value measurement
Description of accounting policy for fee and commission income and expense
Description of accounting policy for finance costs
Description of accounting policy for finance income and costs
Description of accounting policy for financial assets
Description of accounting policy for financial guarantees
Description of accounting policy for financial instruments
Description of accounting policy for financial instruments at fair value through profit or loss
Description of accounting policy for financial liabilities
Description of accounting policy for foreign currency translation
Description of accounting policy for franchise fees
Description of accounting policy for functional currency
Description of accounting policy for goodwill
Description of accounting policy for government grants
Description of accounting policy for hedging
Description of accounting policy for held-to-maturity investments
Description of accounting policy for impairment of assets
Description of accounting policy for impairment of financial assets
Description of accounting policy for impairment of non-financial assets
Description of accounting policy for income tax
Description of accounting policy for insurance contracts and related assets, liabilities, income and expense
Description of accounting policy for intangible assets and goodwill
Description of accounting policy for intangible assets other than goodwill
Description of accounting policy for interest income and expense
Description of accounting policy for investment in associates
Description of accounting policy for investment in associates and joint ventures
Description of accounting policy for investments in joint ventures
Description of accounting policy for investment property
Description of accounting policy for investments other than investments accounted for using equity method
Description of accounting policy for issued capital
Description of accounting policy for leases
Description of accounting policy for loans and receivables
Description of accounting policy for measuring inventories
Description of accounting policy for mining assets
Description of accounting policy for mining rights
Description of accounting policy for non-current assets or disposal groups classified as held for sale
Description of accounting policy for non-current assets or disposal groups classified as held for sale and discontinued operations
Description of accounting policy for offsetting of financial instruments
Description of accounting policy for oil and gas assets
Description of accounting policy for programming assets
Description of accounting policy for property, plant and equipment
Description of accounting policy for provisions
Description of accounting policy for reclassification of financial instruments
Description of accounting policy for recognising in profit or loss difference between fair value at initial recognition and transaction price
Description of accounting policy for recognition of revenue
Description of accounting policy for regulatory deferral accounts
Description of accounting policy for reinsurance
Description of accounting policy for repairs and maintenance
Description of accounting policy for repurchase and reverse repurchase agreements
Description of accounting policy for research and development expense
Description of accounting policy for restricted cash and cash equivalents
Description of accounting policy for segment reporting
Description of accounting policy for service concession arrangements
Description of accounting policy for share-based payment transactions
Description of accounting policy for stripping costs
Description of accounting policy for subsidiaries
Description of accounting policy for taxes other than income tax
Description of accounting policy for termination benefits
Description of accounting policy for trade and other payables
Description of accounting policy for trade and other receivables
Description of accounting policy for trading income and expense
Description of accounting policy for transactions with non-controlling interests
Description of accounting policy for transactions with related parties
Description of accounting policy for treasury shares
Description of accounting policy for warrants
Description of other accounting policies relevant to understanding of financial statements

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