Accounting policy according to IFRS: year 2024

General data
Year
Accounting policies
Measurement of PPE
Depreciation treatment
Revaluation surplus PPE
Depreciation method
Intangible assets measurement
Amortisation treatment
Intangible assets revaluation surplus
Amortisation
Investment property
Inventories
Inventories in retail industry
Cash and cash equivalents
Exploration and evaluation assets
Retirement benefit plan
Accounting for investments
Defined benefit plans
Revenue recognition methods
Construction contracts
Government grants
Hedge
Financial assets
Fair value hierarchy
Counterparty risk
Own shares
Volatility of own shares
Option pricing model
Interests paid
Dividends paid
Disclosure of dividends
Interest and dividends received
Cash flows reporting
Expenses presentation
P&L presentation
Title for the P&L statement
OCI items presentation
Exchange differences
Functional currency
Presentation currency
Currency translation
Foreign currency cash flows
Discontinued operations
Assets presentation
Income netting
Cash flows netting
Accounting policies preparation
First-time adoption
    
Step: 1 of 47
Year of our accounting policy?
2024
2023
2022
2021
2020
2019
2018
2017
2016
2015
2014
2013
2012
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Comment:

Accounting policies will be selected depending on the year.




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