IFRS Texonomy Illustrated

2009
International Financial Reporting Standards (IFRSs)®
The IFRS® Taxonomy Illustrated

A view of the IFRS Taxonomy organised according to financial statements (17 November 2009)
International Financial Reporting Standards (IFRSs®)
The IFRS® Taxonomy Illustrated

A view of the IFRS Taxonomy organised according to financial statements (17 November 2009)
International Accounting Standards Committee Foundation®

30 Cannon Street | London EC4M 6XH | United Kingdom
Telephone: +44 (0)20 7246 6410 | Fax: +44 (0)20 7246 6411 | Email: iasb@iasb.org
XBRL Email: xbrl@iasb.org | Web: www.iasb.org/xbrl
This International Financial Reporting Standards (IFRSs) Taxonomy Illustrated has been prepared by the International
Accounting Standards Committee Foundation (IASCF), 30 Cannon Street, London EC4M 6XH, United Kingdom.
Tel: +44 (0)20 7246 6410

Fax: +44 (0)20 7246 6411
Email: iasb@iasb.org
Web: www.iasb.org
The material contained in this document is provided for general information purposes only. It does not
constitute accounting or other professional advice. This document is not an official IASB pronouncement and
has not been subjected to the IASB’s ‘Due Process’ review.
The IASCF, the authors and the publishers do not accept responsibility for loss caused to any person who acts
or refrains from acting in reliance on the material in this publication, whether such loss is caused by
negligence or otherwise.
Copyright © 2009 IASCF
The approved text of IFRSs, IASs and Interpretations, as issued by the IASB, may be obtained from the IASC
Foundation Publications Department.
All rights reserved. No part of this publication may be translated, reprinted or reproduced or utilised in any
form either in whole or in part or by any electronic, mechanical or other means, now known or hereafter
invented, including photocopying and recording, or in any information storage and retrieval system, without
prior permission in writing from the IASCF.
Please address XBRL matters to:

IASC Foundation XBRL Team
30 Cannon Street, London EC4M 6XH, United Kingdom.
Email: xbrl@iasb.org Web: www.iasb.org/XBRL
The IASB logo/the IASCF logo/‘Hexagon Device’, the IASC Foundation Education logo, ‘IASC Foundation’,
‘eIFRS’, ‘IAS’, ‘IASB’, ‘IASC’, ‘IASCF’, ‘IASs’, ‘IFRIC’, ‘IFRS’, ‘IFRSs’, ‘International Accounting Standards’,
‘International Financial Reporting Standards’ and ‘SIC’ are Trade Marks of the IASCF.
Introduction
XBRL (eXtensible Business Reporting Language) is a language that is used to communicate information
between businesses and other users of financial information. The IASC Foundation XBRL Team is
responsible for developing the XBRL Taxonomy for International Financial Reporting Standards (IFRSs) -
the IFRS Taxonomy. The IFRS Taxonomy is the XBRL representation of the IFRSs, including International
Accounting Standards (IASs) and Interpretations, as issued by the IASB in the annual Bound Volume of
IFRSs.
Physically, the IFRS Taxonomy consists of a set of electronic XBRL files and therefore, it can be difficult
for those not familair with XBRL to understand the structure of the Taxonomy without the use of
software. The IFRS Taxonomy Illustrated presents a simplified view of the IFRS Taxonomy in an easy to read,
visual format that does not require knowledge of XBRL. It has been specially prepared for accountants,
auditors and those wanting a comprehensive overview of the structure and content of the IFRS
Taxonomy, in order to promote understanding of the Taxonomy and assist with preparing IFRS financial
reports in XBRL format. The IFRS Taxonomy Illustrated sets out the hierarchy of the Taxonomy and the
elements within it (which represent IFRS disclosure requirements), the required format of these
elements (such as text, monetary values, etc), and the IFRSs and IASs that these elements relate to.
To meet the needs of preparers, The IFRS Taxonomy Illustrated has been released in two versions - the
IFRS Taxonomy organised according to financial statements, and the IFRS Taxonomy organised by IFRSs.
Both versions are available as interactive PDFs, with links to the electronic IFRSs (eIFRS), and registered
IFRS website subscribers are also able to access HTML versions. Translations of both versions of The IFRS
Taxonomy Illustrated into key languages are also available.
All support materials are available from the IFRS website at www.iasb.org/xbrl
How to read The IFRS Taxonomy Illustrated
This section explains the format and content of The IFRS Taxonomy Illustrated. The explanations given here
apply throughout the document.
First column Second column Third column

(hierarchy) (disclosure format) (IFRS reference)
First column - hierarchy

The first column of the document represents the hierarchy of the IFRS Taxonomy:
• Column headings represent the name of an IFRS Taxonomy component. Each column heading
is preceded by a six-digit number in square brackets with a value between [100000] and [999999]. These
numbers are artificial and provide viewing and sorting functionality (they are not related to the IFRSs).
• Rows below column headings represent the elements belonging to this component, which are IFRS
disclosure requirements
Second column - disclosure format

The second column of the document illustrates the possible formats that a given disclosure may take.
These are:
• Explanatory text - denotes that the disclosure format is explanatory text.
• Text - denotes that the disclosure format is text.
• yyyy-mm-dd - denotes that the disclosure format is a date.
• X - denotes that the disclosure format is a monetary value.
• (X) - denotes that the disclosure format is a monetary value presented as being negative.
• X.XX - denotes that the disclosure format is a decimalised value.
• shares - denotes that the disclosure format is a number of shares.
• ____ - denotes that the disclosure format is the total sum of the preceding rows..
• For each - denotes a repetitive disclosure where the elements in the preceding rows are disclosed for
each of the elements in the subsequent rows.
• A blank column denotes that no disclosure is required.
Third column - IFRS reference

The third column indicates the corresponding IFRS paragraph/section for a given disclosure. Unless stat-
ed otherwise, the date of these references is set to 1 January 2009 (relating to the Bound Volume of IFRSs
and official pronouncements as issued at 1 January 2009).
In the electronic PDF version, these references contains links to the electronic IFRSs (eIFRS).
CONTENTS PAGE
[110000] General information about financial statements 4
[210000] Statement of financial position, current/non-current - Consolidated financial statements 4
[210005] Statement of financial position, current/non-current - Separate financial statements 5
[220000] Statement of financial position, order of liquidity - Consolidated financial statements 6
[220005] Statement of financial position, order of liquidity - Separate financial statements 6
[310000] Income statement, by function of expense - Consolidated financial statements 7
[310005] Income statement, by function of expense - Separate financial statements 7
[320000] Income statement, by nature of expense - Consolidated financial statements 8
[320005] Income statement, by nature of expense - Separate financial statements 8
[410000] Statement of comprehensive income - Consolidated financial statements 9
[410005] Statement of comprehensive income - Separate financial statements 9
[420000] Statement of comprehensive income [alternative] - Consolidated financial statements 9
[420005] Statement of comprehensive income [alternative] - Separate financial statements 10
[510000] Statement of cash flows, direct method - Consolidated financial statements 10
[510005] Statement of cash flows, direct method - Separate financial statements 11
[520000] Statement of cash flows, indirect method - Consolidated financial statements 12
[520005] Statement of cash flows, indirect method - Separate financial statements 13
[610000] Statement of changes in equity - Consolidated financial statements 15
[610005] Statement of changes in equity - Separate financial statements 16
[620000] Statement of changes in equity [alternative] - Consolidated financial statements 17
[620005] Statement of changes in equity [alternative] - Separate financial statements 19
[810000] Notes - Corporate information and statement of IFRS compliance 20
[811000] Notes - Accounting policies, changes in accounting estimates and errors 21
[813000] Notes - Interim financial reporting 21
[815000] Notes - Events after reporting period 21
[816000] Notes - Hyperinflationary reporting 21
[817000] Notes - Business combinations 21
[818000] Notes - Related party 23
[819100] Notes - First time adoption 24
[819110] Notes - First time adoption, fair values used as deemed cost [alternative] 24
[819120] Notes - First time adoption, fair values used as deemed cost 24
[819130] Notes - First time adoption, redesignated financial assets and liabilities [alternative] 25
[819140] Notes - First time adoption, redesignated financial assets and liabilities 25
[822100] Notes - Property, plant and equipment 25
[822110] Notes - Measurement for property, plant and equipment 25
[822120] Notes - Reconciliation of changes in property, plant and equipment [alternative] 26
[822130] Notes - Reconciliation of changes in property, plant and equipment 29
[822140] Notes - Classes of property, plant and equipment, gross carrying amount/accumulated depreciation [alternative] 31
[822150] Notes - Classes of property, plant and equipment, gross carrying amount/accumulated depreciation 32
[822160] Notes - Revalued amounts, property, plant and equipment [alternative] 33
[822170] Notes - Revalued amounts, property, plant and equipment 34
[822200] Notes - Exploration and evaluation assets 35
[822210] Notes - Measurement for exploration and evaluation assets 35
[822220] Notes - Reconciliation of changes in exploration and evaluation assets [alternative] 36
[822230] Notes - Reconciliation of changes in exploration and evaluation assets 37
[822240] Notes - Exploration and evaluation assets, gross carrying amount/accumulated depreciation [alternative] 38
[822250] Notes - Exploration and evaluation assets, gross carrying amount/accumulated depreciation 38
[822260] Notes - Revalued amounts, exploration and evaluation assets [alternative] 39
[822270] Notes - Revalued amounts, exploration and evaluation assets 39
[822320] Notes - Reconciliation of financial assets and financial liabilities [alternative] 40
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CONTENTS PAGE
[822330] Notes - Reconciliation of financial assets and financial liabilities 41
[822350] Notes - Fair value of financial assets and financial liabilities and reclassification 41
[822390] Notes - Financial assets and financial liabilities 42
[823100] Notes - Measurement for intangible assets 43
[823120] Notes - Reconciliation of changes in intangible assets other than goodwill [alternative] 44
[823130] Notes - Reconciliation of changes in intangible assets other than goodwill 50
[823140] Notes - Classes of intangible assets, gross carrying amount/accumulated amortisation [alternative] 57
[823150] Notes - Classes of intangible assets, gross carrying amount/accumulated amortisation 58
[823160] Notes - Revalued amounts, intangible assets [alternative] 59
[823170] Notes - Revalued amounts, intangible assets 60
[823180] Notes - Intangible assets 61
[823320] Notes - Reconciliation of changes in goodwill 61
[824100] Notes - Biological assets, carrying amount 61
[824110] Notes - Reconciliation of changes in biological assets [alternative] 61
[824120] Notes - Reconciliation of changes in biological assets 63
[824180] Notes - Biological assets and government grants for agricultural activity 63
[825100] Notes - Investment property 64
[825110] Notes - Measurement for investment property 64
[825130] Notes - Reconciliation of changes in investment property, cost model 64
[825150] Notes - Additions in investment property, cost model 65
[825180] Notes - Investment property, cost model 65
[825220] Notes - Reconciliation of changes in investment property, fair value model [alternative] 65
[825230] Notes - Reconciliation of changes in investment property, fair value model 66
[825240] Notes - Additions in investment property, fair value model [alternative] 67
[825250] Notes - Additions in investment property, fair value model 67
[825280] Notes - Investment property, fair value model 67
[825400] Notes - Investments in subsidiaries, joint ventures and associates 67
[825480] Notes - Consolidated and separate financial statements 68
[825500] Notes - Interests in joint ventures 68
[825600] Notes - Investments in associates 68
[825900] Notes - Non-current asset or disposal group held for sale 68
[826300] Notes - Classes of inventories 69
[826380] Notes - Inventories 69
[827520] Notes - Reconciliation of changes in other provisions 69
[827530] Notes - Reconciliation of changes in other provisions [alternative] 70
[827540] Notes - Classes of other provisions, short-term/long-term classification 72
[827550] Notes - Classes of other provisions, short-term/long-term classification [alternative] 72
[827570] Notes - Other provisions, contingent liabilities and contingent assets 73
[831100] Notes - Classes of revenue 74
[831110] Notes - Revenue 74
[831400] Notes - Government grants 74
[831700] Notes - Recognised revenue from construction contracts 74
[831710] Notes - Contracts in progress 74
[832000] Notes - Analysis of income and expense 75
[832320] Notes - Income, expense, gains or losses on financial instruments 75
[832390] Notes - Nature and extent of risks arising from financial instruments 75
[832400] Notes - Hedge accounting 76
[832410] Notes - Impairment loss and reversal [alternative] 76
[832420] Notes - Impairment loss and reversal 77
[832480] Notes - Impairment loss and reversal of impairment loss 78
© IASCF 2
CONTENTS PAGE
[832600] Notes - Recognised finance lease as assets by lessee 78
[832620] Notes - Reconciliation of minimum finance lease payments payable by lessee [alternative] 78
[832630] Notes - Reconciliation of minimum finance lease payments payable by lessee 78
[832650] Notes - Minimum lease payments payable under non-cancellable operating lease by lessee 79
[832680] Notes - Finance lease and operating lease by lessee 79
[832720] Notes - Reconciliation of minimum finance lease payments receivable by lessor [alternative] 79
[832730] Notes - Reconciliation of minimum finance lease payments receivable by lessor 80
[832750] Notes - Minimum lease payments receivable under non-cancellable operating lease by lessor 80
[832780] Notes - Finance lease and operating lease by lessor 80
[834100] Notes - Classes of employee benefits expenses 80
[834120] Notes - Share-based payment arrangements 81
[834140] Notes - Termination benefits 81
[834210] Notes - Defined benefit obligation and fair value of defined benefit plan assets 81
[834220] Notes - Reconciliation of changes in present value of defined benefit obligation [alternative] 82
[834230] Notes - Reconciliation of changes in present value of defined benefit obligation 83
[834330] Notes - Reconciliation of changes in fair value of plan assets 84
[834400] Notes - Experience adjustments on plan assets and plan liabilities 84
[834420] Notes - Reconciliation of net defined benefit liability 84
[834440] Notes - Recognised assets, liabilities and expenses of defined benefit plans 84
[834480] Notes - Defined benefit plans 85
[835110] Notes - Income tax 85
[835130] Notes - Reconciliation between tax expense (income) and accounting profit multiplied by applicable tax rate(s) 86
[835140] Notes - Reconciliation between accounting profit and tax expense (income), average effective tax rate and applicable tax
87
rate
[836200] Notes - Borrowing costs 87
[836500] Notes - Insurance contracts 87
[838000] Notes - Earnings per share 87
[842000] Notes - Effects of changes in foreign exchange rates 88
[851100] Notes - Cash flow statement 88
[851200] Notes - Cash and cash equivalents 88
[851300] Notes - Cash flows from continuing and discontinued operations 88
[861200] Notes - Share capital, reserves and other equity interest 88
[868200] Notes - Nature of interest and restrictions on access to assets in funds 89
[868500] Notes - Redemption prohibition, transfer between financial liabilities and equity 89
[871100] Notes - Entity's reportable segments 89
[871200] Notes - Profit or loss, assets and liabilities for reportable segments 89
[871300] Notes - Segments, products and services 90
[871400] Notes - Segments, geographical areas 90
[871500] Notes - Segments, major customers 90
[901000] Dimension - Retrospective application and retrospective restatement 90
[902000] Dimension - Financial effect of transition from previous GAAP to IFRSs 90
[903000] Dimension - Continuing and discontinued operations 90
[913000] Dimension - Consolidated and separate financial statements 90
© IASCF 3
[110000] General information about financial statements
Disclosure of general information about financial statements explanatory text IAS 1 - Structure and content
Name of reporting entity or other means of identification text IAS 1.51 a
Explanation of change in name of reporting entity or other means of identification from end of
text IAS 1.51 a
preceding reporting period
Description of nature of financial statements text IAS 1.51 b
Date of end of reporting period text IAS 1.51 c
Period covered by financial statements text IAS 1.51 c
Description of presentation currency text IAS 1.51 d, IAS 21.53
Level of rounding used in financial statements text IAS 1.51 e
Description of other information for identification of financial statements text IAS 1.51
[210000] Statement of financial position, current/non-current - Consolidated financial
statements
Statement of financial position IAS 1.54
Assets IAS 1 - Structure and content
Non-current assets IAS 1 - Structure and content
Property, plant and equipment X IAS 16.73 d, IAS 1.54 a
Investment property X IAS 40 - Disclosure, IAS 1.54 b
Goodwill X IAS 38.118 c, IAS 1.54 c
Intangible assets other than goodwill X IAS 38.118 c, IAS 1.54 c
Investment accounted for using equity method X IFRS 8.24 a, IAS 1.54 e, IFRS 8.28 e
Biological assets X IAS 1.54 f, IAS 41 - Disclosure
Non-current receivables X IAS 1.78 b, IAS 1.54 h
Deferred tax assets X IAS 1.56, IAS 1.54 o, IAS 12.81 g (i)
Other non-current financial assets X IAS 1.54 d
Other non-current non-financial assets X IAS 1.54
Total non-current assets X IFRS 8.33 b, IAS 1.66
Current assets IAS 1 - Structure and content
Inventories X IAS 1.54 g, IAS 2.36 b, IAS 2.9, IAS 2.6
Trade and other current receivables X IAS 1.78 b, IAS 1.54 h
Current tax assets X IAS 1.54 n
Other current financial assets X IAS 1.54 d
Other current non-financial assets X IAS 1.54
Cash and cash equivalents X IAS 1.54 i, IAS 7.45
Total current assets other than assets or disposal groups classified as held for sale or as held
X IAS 1.66
for distribution to owners
Non-current assets or disposal groups classified as held for sale or as held for distribution to
X IAS 1.54 j
owners
Total current assets X IAS 1.66
IFRS 8.28 c, IFRS 8.23, IAS 1 - Structure and
Total assets X
content
Equity and liabilities IAS 1 - Structure and content
Equity IAS 1 - Structure and content
Issued capital X IAS 1.54 r
Retained earnings X IAS 1.54 r
Share premium X IAS 1.54 r
Treasury shares (X) IAS 1.54 r
Other equity interest X IAS 1.54 r
Other reserves X IAS 1.54 r
Equity attributable to owners of parent X IAS 1.54 r
Non-controlling interests X IAS 1.54 q
Total equity X IAS 1 - Structure and content
Liabilities IAS 1 - Structure and content
Non-current liabilities IAS 1 - Structure and content
Non-current provisions for employee benefits X IAS 1.54 l
Other long-term provisions X IAS 37.84 a, IAS 1.54 l
Non-current payables X IAS 1.54 k
Deferred tax liabilities X IAS 1.56, IAS 1.54 o, IAS 12.81 g (i)
Other non-current financial liabilities X IAS 1.54 m
Other non-current non-financial liabilities X IAS 1.54
Total non-current liabilities X IAS 1.69
Current liabilities IAS 1 - Structure and content
Current provisions for employee benefits X IAS 1.54 l
Other short-term provisions X IAS 37.84 a, IAS 1.54 l
Trade and other current payables X IAS 1.54 k
Current tax liabilities X IAS 1.54 n
Other current financial liabilities X IAS 1.54 m
Other current non-financial liabilities X IAS 1.54
© IASCF 4
Total current liabilities other than liabilities included in disposal groups classified as held
X IAS 1.66
for sale
Liabilities included in disposal groups classified as held for sale X IAS 1.54 p
Total current liabilities X IAS 1.69
IAS 1 - Structure and content, IFRS 8.23, IFRS
Total liabilities X
8.28 d
Total equity and liabilities X IAS 1 - Structure and content
[210005] Statement of financial position, current/non-current - Separate financial
statements
Non-current assets IAS 1 - Structure and content
Investments in subsidiaries, joint ventures and associates X IAS 27.38
Non-current receivables X IAS 1.78 b, IAS 1.54 h
Other non-current financial assets X IAS 1.54 d
Other non-current non-financial assets X IAS 1.54
Total non-current assets X IFRS 8.33 b, IAS 1.66
Current assets IAS 1 - Structure and content
Trade and other current receivables X IAS 1.78 b, IAS 1.54 h
Other current financial assets X IAS 1.54 d
Other current non-financial assets X IAS 1.54
Total current assets other than assets or disposal groups classified as held for sale or as held
X IAS 1.66
for distribution to owners
X IAS 1.54 j
owners
Total current assets X IAS 1.66
Total assets X
content
Non-current liabilities IAS 1 - Structure and content
Non-current provisions for employee benefits X IAS 1.54 l
Non-current payables X IAS 1.54 k
Other non-current financial liabilities X IAS 1.54 m
Other non-current non-financial liabilities X IAS 1.54
Total non-current liabilities X IAS 1.69
Current liabilities IAS 1 - Structure and content
Current provisions for employee benefits X IAS 1.54 l
Trade and other current payables X IAS 1.54 k
Other current financial liabilities X IAS 1.54 m
Other current non-financial liabilities X IAS 1.54
Total current liabilities other than liabilities included in disposal groups classified as held
X IAS 1.66
for sale
Total current liabilities X IAS 1.69
Total liabilities X
8.28 d
© IASCF 5
[220000] Statement of financial position, order of liquidity - Consolidated financial
statements
Other financial assets X IAS 1.54 d
Other non-financial assets X IAS 1.54
X IAS 1.54 j
owners
Trade and other receivables X IAS 1.78 b, IAS 1.54 h
Total assets X
content
Equity attributable to owners of parent X IAS 1.54 r
Non-controlling interests X IAS 1.54 q
Trade and other payables X IAS 1.54 k
Provisions for employee benefits X IAS 1.54 l, IAS 19.118
IAS 37.84 a, IAS 1.54 l, IAS 37.10, IAS 37.14, IAS
Other provisions X
37.36
Other financial liabilities X IAS 1.54 m
Other non-financial liabilities X IAS 1.54
Total liabilities X
8.28 d
[220005] Statement of financial position, order of liquidity - Separate financial
statements
Other financial assets X IAS 1.54 d
Other non-financial assets X IAS 1.54
Investments in subsidiaries, joint ventures and associates X IAS 27.38
X IAS 1.54 j
owners
Trade and other receivables X IAS 1.78 b, IAS 1.54 h
Total assets X
content
© IASCF 6
Trade and other payables X IAS 1.54 k
Provisions for employee benefits X IAS 1.54 l, IAS 19.118
Other provisions X
37.36
Other financial liabilities X IAS 1.54 m
Other non-financial liabilities X IAS 1.54
Total liabilities X
8.28 d
[310000] Income statement, by function of expense - Consolidated financial statements
Income statement IAS 1.81 b
Profit (loss) IAS 1 - Structure and content
IAS 1.102, IAS 1.103, IFRS 8.28 a, IAS 1.82 a, IAS
Revenue X
18.35 b
Cost of sales (X) IAS 1.99, IAS 1.103
Gross profit X IAS 1.103
Other income X IAS 1.102, IAS 1.103
Distribution costs (X) IAS 1.99, IAS 1.103
Administrative expense (X) IAS 1.99, IAS 1.103
Other expense (X) IAS 1.99, IAS 1.103
Other gains (losses) X IAS 1.103, IAS 1.102
Finance income X IFRS 7.IG13
Finance costs (X) IAS 1.82 b
Share of profit (loss) of associates and joint ventures accounted for using equity method X IAS 1.82 c
Profit (loss) before tax X IFRS 8.23, IAS 1.102, IFRS 8.28 b, IAS 1.103
Income tax expense (X) IAS 1.82 d
Profit (loss) from continuing operations X IAS 1.82 f
Profit (loss) from discontinued operations X IAS 1.82 e (i)
Profit (loss) X IAS 1.82 f
Profit (loss), attributable to IAS 1 - Structure and content
Profit (loss), attributable to owners of parent X IAS 1.83 a (ii)
Profit (loss), attributable to non-controlling interests X IAS 1.83 a (i)
Earnings per share IAS 1 - Structure and content
Basic earnings per share IAS 1 - Structure and content, IAS 33 - Disclosure
Basic earnings (loss) per share from continuing operations X.XX IAS 33.66
Basic earnings (loss) per share from discontinued operations X.XX IAS 33.68
Basic earnings (loss) per share X.XX IAS 33.66
Diluted earnings per share IAS 1 - Structure and content, IAS 33 - Disclosure
Diluted earnings (loss) per share from continuing operations X.XX IAS 33.66
Diluted earnings (loss) per share from discontinued operations X.XX IAS 33.68
Diluted earnings (loss) per share X.XX IAS 33.66
[310005] Income statement, by function of expense - Separate financial statements
Revenue X
18.35 b
Cost of sales (X) IAS 1.99, IAS 1.103
Gross profit X IAS 1.103
Distribution costs (X) IAS 1.99, IAS 1.103
Administrative expense (X) IAS 1.99, IAS 1.103
Other income (expense) from subsidiaries, jointly controlled entities and associates X IAS 27.38A
© IASCF 7
[320000] Income statement, by nature of expense - Consolidated financial statements
Revenue X
18.35 b
Changes in inventories of finished goods and work in progress (X) IAS 1.99, IAS 1.102
Other work performed by entity and capitalised X IAS 1.99, IAS 1.102
Raw materials and consumables used (X) IAS 1.99, IAS 1.102
IAS 1.102, IAS 19 - Short-term employee benefits,
Employee benefits expense (X)
IAS 1.99
Depreciation and amortisation expense (X) IAS 1.102, IAS 1.99, IFRS 8.28 e
Reversal of impairment loss (impairment loss) recognised in profit or loss (X) IAS 1.99, IAS 1.102
Share of profit (loss) of associates and joint ventures accounted for using equity method X IAS 1.82 c
Profit (loss), attributable to IAS 1 - Structure and content
Profit (loss), attributable to owners of parent X IAS 1.83 a (ii)
Profit (loss), attributable to non-controlling interests X IAS 1.83 a (i)
[320005] Income statement, by nature of expense - Separate financial statements
Revenue X
18.35 b
Changes in inventories of finished goods and work in progress (X) IAS 1.99, IAS 1.102
Other work performed by entity and capitalised X IAS 1.99, IAS 1.102
Raw materials and consumables used (X) IAS 1.99, IAS 1.102
Employee benefits expense (X)
IAS 1.99
Depreciation and amortisation expense (X) IAS 1.102, IAS 1.99, IFRS 8.28 e
Reversal of impairment loss (impairment loss) recognised in profit or loss (X) IAS 1.99, IAS 1.102
Other income (expense) from subsidiaries, jointly controlled entities and associates X IAS 27.38A
© IASCF 8
[410000] Statement of comprehensive income - Consolidated financial statements
Statement of comprehensive income IAS 1.81
Other comprehensive income IAS 1 - Structure and content
Components of other comprehensive income, net of tax IAS 1 - Structure and content
Exchange differences on translation IAS 1 - Structure and content
Gains (losses) on exchange differences on translation, net of tax X IAS 1.91 a
Reclassification adjustments on exchange differences on translation, net of tax (X) IAS 1.91 a, IAS 1.92
Other comprehensive income, net of tax, exchange differences on translation X IAS 1.91 a, IAS 1.82 g
Available-for-sale financial assets IAS 1 - Structure and content
Gains (losses) on remeasuring available-for-sale financial assets, net of tax X IAS 1.91 a, IFRS 7.20 a (ii)
Reclassification adjustments on available-for-sale financial assets, net of tax (X) IAS 1.91 a, IFRS 7.20 a (ii) , IAS 1.92
Other comprehensive income, net of tax, available-for-sale financial assets X IAS 1.91 a, IAS 1.82 g
Cash flow hedges IAS 1 - Structure and content
Gains (losses) on cash flow hedges, net of tax X IAS 1.91 a, IFRS 7.23 c
Reclassification adjustments on cash flow hedges, net of tax (X) IAS 1.91 a, IAS 1.92, IFRS 7.23 d
Adjustments for amounts transferred to initial carrying amount of hedged items (X) IFRS 7.23 e, IAS 1.95
Other comprehensive income, net of tax, cash flow hedges X IAS 1.91 a, IAS 1.82 g
Other comprehensive income, net of tax, gains (losses) on revaluation X IAS 1.91 a, IAS 1.82 g
Other comprehensive income, net of tax, actuarial gains (losses) on defined benefit plans X IAS 1.91 a, IAS 1.82 g
Share of other comprehensive income of associates and joint ventures accounted for using equity
X IAS 1.91 a, IAS 1.82 h
method
Other comprehensive income X IAS 1.91 a
Total comprehensive income X IAS 1.106 a, IAS 1.82 i
Comprehensive income attributable to IAS 1 - Structure and content
Comprehensive income, attributable to owners of parent X IAS 1.83 b (ii) , IAS 1.106 a
Comprehensive income, attributable to non-controlling interests X IAS 1.83 b (i) , IAS 1.106 a
[410005] Statement of comprehensive income - Separate financial statements
Other comprehensive income IAS 1 - Structure and content
Components of other comprehensive income, net of tax IAS 1 - Structure and content
Gains (losses) on exchange differences on translation, net of tax X IAS 1.91 a
Reclassification adjustments on exchange differences on translation, net of tax (X) IAS 1.91 a, IAS 1.92
Other comprehensive income, net of tax, exchange differences on translation X IAS 1.91 a, IAS 1.82 g
Gains (losses) on remeasuring available-for-sale financial assets, net of tax X IAS 1.91 a, IFRS 7.20 a (ii)
Reclassification adjustments on available-for-sale financial assets, net of tax (X) IAS 1.91 a, IFRS 7.20 a (ii) , IAS 1.92
Other comprehensive income, net of tax, available-for-sale financial assets X IAS 1.91 a, IAS 1.82 g
Gains (losses) on cash flow hedges, net of tax X IAS 1.91 a, IFRS 7.23 c
Reclassification adjustments on cash flow hedges, net of tax (X) IAS 1.91 a, IAS 1.92, IFRS 7.23 d
Other comprehensive income, net of tax, cash flow hedges X IAS 1.91 a, IAS 1.82 g
Other comprehensive income, net of tax, gains (losses) on revaluation X IAS 1.91 a, IAS 1.82 g
Other comprehensive income, net of tax, actuarial gains (losses) on defined benefit plans X IAS 1.91 a, IAS 1.82 g
[420000] Statement of comprehensive income [alternative] - Consolidated financial
statements
Components of other comprehensive income, before tax IAS 1 - Structure and content
Gains (losses) on exchange differences on translation, before tax X IAS 1.91 b
© IASCF 9
Reclassification adjustments on exchange differences on translation, before tax (X) IAS 1.92, IAS 1.91 b
Other comprehensive income, before tax, exchange differences on translation X IAS 1.82 g, IAS 1.91 b
Gains (losses) on remeasuring available-for-sale financial assets, before tax X IFRS 7.20 a (ii) , IAS 1.91 b
Reclassification adjustments on available-for-sale financial assets, before tax (X) IAS 1.91 b, IFRS 7.20 a (ii) , IAS 1.92
Other comprehensive income, before tax, available-for-sale financial assets X IAS 1.82 g, IAS 1.91 b
Gains (losses) on cash flow hedges, before tax X IFRS 7.23 c, IAS 1.91 b
Reclassification adjustments on cash flow hedges, before tax (X) IAS 1.91 b, IAS 1.92, IFRS 7.23 d
Other comprehensive income, before tax, cash flow hedges X IAS 1.82 g, IAS 1.91 b
Other comprehensive income, before tax, gains (losses) on revaluation X IAS 1.82 g, IAS 1.91 b
Other comprehensive income, before tax, actuarial gains (losses) on defined benefit plans X IAS 1.82 g, IAS 1.91 b
Share of other comprehensive income of associates and joint ventures accounted for using equity
X IAS 1.91 a, IAS 1.82 h
method
Other comprehensive income, before tax X IAS 1.91 b
Income tax relating to components of other comprehensive income IAS 1 - Structure and content, IAS 12 - Disclosure
Income tax relating to exchange differences on translation of other comprehensive income (X) IAS 1.90
Income tax relating to available-for-sale financial assets of other comprehensive income (X) IAS 1.90
Income tax relating to cash flow hedges of other comprehensive income (X) IAS 1.90
Income tax relating to changes in revaluation surplus of other comprehensive income (X) IAS 1.90
Income tax relating to defined benefit plans of other comprehensive income (X) IAS 1.90
Reclassification adjustments on income tax relating to components of other comprehensive
X IAS 1.92
income
Aggregated income tax relating to components of other comprehensive income (X) IAS 1.90, IAS 12.81 ab
Comprehensive income attributable to IAS 1 - Structure and content
[420005] Statement of comprehensive income [alternative] - Separate financial
statements
Components of other comprehensive income, before tax IAS 1 - Structure and content
Gains (losses) on exchange differences on translation, before tax X IAS 1.91 b
Reclassification adjustments on exchange differences on translation, before tax (X) IAS 1.92, IAS 1.91 b
Other comprehensive income, before tax, exchange differences on translation X IAS 1.82 g, IAS 1.91 b
Reclassification adjustments on available-for-sale financial assets, before tax (X) IAS 1.91 b, IFRS 7.20 a (ii) , IAS 1.92
Other comprehensive income, before tax, available-for-sale financial assets X IAS 1.82 g, IAS 1.91 b
Gains (losses) on cash flow hedges, before tax X IFRS 7.23 c, IAS 1.91 b
Reclassification adjustments on cash flow hedges, before tax (X) IAS 1.91 b, IAS 1.92, IFRS 7.23 d
Other comprehensive income, before tax, cash flow hedges X IAS 1.82 g, IAS 1.91 b
Other comprehensive income, before tax, gains (losses) on revaluation X IAS 1.82 g, IAS 1.91 b
Other comprehensive income, before tax, actuarial gains (losses) on defined benefit plans X IAS 1.82 g, IAS 1.91 b
Other comprehensive income, before tax X IAS 1.91 b
Income tax relating to exchange differences on translation of other comprehensive income (X) IAS 1.90
Income tax relating to available-for-sale financial assets of other comprehensive income (X) IAS 1.90
Income tax relating to cash flow hedges of other comprehensive income (X) IAS 1.90
Income tax relating to changes in revaluation surplus of other comprehensive income (X) IAS 1.90
Income tax relating to defined benefit plans of other comprehensive income (X) IAS 1.90
Reclassification adjustments on income tax relating to components of other comprehensive
X IAS 1.92
income
Aggregated income tax relating to components of other comprehensive income (X) IAS 1.90, IAS 12.81 ab
[510000] Statement of cash flows, direct method - Consolidated financial statements
Statement of cash flows IAS 7.10
Cash flows from (used in) operating activities IAS 7.13, IFRS 5.33 c
Classes of cash receipts from operating activities IAS 7 - Presentation of a statement of cash flows
Receipts from sales of goods and rendering of services X IAS 7.14 a
Receipts from royalties, fees, commissions and other revenue X IAS 7.14 b
© IASCF 10
Receipts from contracts held for dealing or trading purpose X IAS 7.14 g
Receipts from premiums and claims, annuities and other policy benefits X IAS 7.14 e
Other cash receipts from operating activities X IAS 7.14
Classes of cash payments IAS 7 - Presentation of a statement of cash flows
Payments to suppliers for goods and services (X) IAS 7.14 c
Payments from contracts held for dealing or trading purpose (X) IAS 7.14 g
Payments to and on behalf of employees (X) IAS 7.14 d
Payments for premiums and claims, annuities and other policy benefits (X) IAS 7.14 e
Other cash payments from operating activities (X) IAS 7.14
Dividends paid (X) IAS 7.31
Dividends received X IAS 7.31
Interest paid (X) IAS 7.31
Interest received X IAS 7.31
Income taxes refund (paid) (X) IAS 7.14 f, IAS 7.35
Other inflows (outflows) of cash X IAS 7.18
Net cash flows from (used in) operating activities X IAS 7.18
Cash flows from (used in) investing activities IAS 7.16, IFRS 5.33 c
Cash flows from losing control of subsidiaries or other businesses X IAS 7.39
Cash flows used in obtaining control of subsidiaries or other businesses (X) IAS 7.39
Cash flows used in purchase of non-controlling interests (X) IAS 7.21
Other cash receipts from sales of equity or debt instruments of other entities X IAS 7.16 d
Other cash payments to acquire equity or debt instruments of other entities (X) IAS 7.16 c
Other cash receipts from sales of interests in joint ventures X IAS 7.16 d
Other cash payments to acquire interests in joint ventures (X) IAS 7.16 c
Proceeds from sales of property, plant and equipment X IAS 7.16 b
Purchase of property, plant and equipment (X) IAS 7.16 a
Proceeds from sales of intangible assets X IAS 7.16 b
Purchase of intangible assets (X) IAS 7.16 a
Proceeds from other long-term assets X IAS 7.16 b
Purchase of other long-term assets (X) IAS 7.16 a
Proceeds from government grants X IAS 20.28
Cash advances and loans made to other parties (X) IAS 7.16 e
Cash receipts from repayment of advances and loans made to other parties X IAS 7.16 f
Cash payments for future contracts, forward contracts, option contracts and swap contracts (X) IAS 7.16 g
Cash receipts from future contracts, forward contracts, option contracts and swap contracts X IAS 7.16 h
Net cash flows from (used in) investing activities X IAS 7.10
Cash flows from (used in) financing activities IAS 7.17, IFRS 5.33 c
Proceeds from issuing shares X IAS 7.17 a
Proceeds from issuing other equity instruments X IAS 7.17 a
Payments to acquire or redeem entity's shares (X) IAS 7.17 b
Payments of other equity instruments (X) IAS 7.17 a
Proceeds from borrowings X IAS 7.17 c
Repayments of borrowings (X) IAS 7.17 d
Payments of finance lease liabilities (X) IAS 7.17 e
Net cash flows from (used in) financing activities X IAS 7.10
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes X IAS 7.45
Effect of exchange rate changes on cash and cash equivalents IAS 7 - Presentation of a statement of cash flows
Effect of exchange rate changes on cash and cash equivalents X IAS 7.28, IAS 7.25
Net increase (decrease) in cash and cash equivalents X IAS 7.45
Cash and cash equivalents at beginning of period X IAS 1.54 i, IAS 7.45
Cash and cash equivalents at end of period X IAS 1.54 i, IAS 7.45
[510005] Statement of cash flows, direct method - Separate financial statements
Classes of cash receipts from operating activities IAS 7 - Presentation of a statement of cash flows
Receipts from sales of goods and rendering of services X IAS 7.14 a
Receipts from royalties, fees, commissions and other revenue X IAS 7.14 b
Receipts from contracts held for dealing or trading purpose X IAS 7.14 g
© IASCF 11
Receipts from premiums and claims, annuities and other policy benefits X IAS 7.14 e
Other cash receipts from operating activities X IAS 7.14
Classes of cash payments IAS 7 - Presentation of a statement of cash flows
Payments to suppliers for goods and services (X) IAS 7.14 c
Payments from contracts held for dealing or trading purpose (X) IAS 7.14 g
Payments to and on behalf of employees (X) IAS 7.14 d
Payments for premiums and claims, annuities and other policy benefits (X) IAS 7.14 e
Other cash payments from operating activities (X) IAS 7.14
[520000] Statement of cash flows, indirect method - Consolidated financial statements
Adjustments for reconcile profit (loss) IAS 7 - Presentation of a statement of cash flows
Adjustments for income tax expense X IAS 7.20 b
Adjustments for decrease (increase) in inventories X IAS 7.20 a
Adjustments for decrease (increase) in trade account receivable X IAS 7.20 a
© IASCF 12
Adjustments for decrease (increase) in other operating receivables X IAS 7.20 a
Adjustments for increase (decrease) in trade account payable X IAS 7.20 a
Adjustments for increase (decrease) in other operating payables X IAS 7.20 a
Adjustments for depreciation and amortisation expense X IAS 7.20 b
Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss X IAS 7.20 b
Adjustments for provisions X IAS 7.20 b
Adjustments for unrealised foreign exchange losses (gains) X IAS 7.20 b
Adjustments for non-controlling interests X IAS 7.20 b
Adjustments for share-based payments X IAS 7.20 b
Adjustments for fair value gains (losses) X IAS 7.20 b
Adjustments for undistributed profits of associates (X) IAS 7.20 b
Other adjustments for non-cash items X IAS 7.20 b
Adjustments for losses (gains) on disposal of non-current assets X IAS 7.20 c
Other adjustments for which cash effects are investing or financing cash flow X IAS 7.20 c
Total adjustments for reconcile profit (loss) X IAS 7.20
[520005] Statement of cash flows, indirect method - Separate financial statements
© IASCF 13
Adjustments for reconcile profit (loss) IAS 7 - Presentation of a statement of cash flows
Adjustments for income tax expense X IAS 7.20 b
Adjustments for decrease (increase) in inventories X IAS 7.20 a
Adjustments for decrease (increase) in trade account receivable X IAS 7.20 a
Adjustments for decrease (increase) in other operating receivables X IAS 7.20 a
Adjustments for increase (decrease) in trade account payable X IAS 7.20 a
Adjustments for increase (decrease) in other operating payables X IAS 7.20 a
Adjustments for depreciation and amortisation expense X IAS 7.20 b
Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss X IAS 7.20 b
Adjustments for provisions X IAS 7.20 b
Adjustments for unrealised foreign exchange losses (gains) X IAS 7.20 b
Adjustments for share-based payments X IAS 7.20 b
Adjustments for fair value gains (losses) X IAS 7.20 b
Other adjustments for non-cash items X IAS 7.20 b
Adjustments for losses (gains) on disposal of non-current assets X IAS 7.20 c
Other adjustments for which cash effects are investing or financing cash flow X IAS 7.20 c
Total adjustments for reconcile profit (loss) X IAS 7.20
© IASCF 14
[610000] Statement of changes in equity - Consolidated financial statements
Statement of changes in equity IAS 1.106
IAS 19 - Post-employment benefits: defined benefit
plans, IAS 37 - Disclosure, IAS 16 - Disclosure,
IAS 41 - Disclosure, IFRS 7 - Classes of
Reconciliation financial instruments and level of disclosure, IAS
38 - Disclosure, IAS 1 - Structure and content,
IFRS 6 - Disclosure, IFRS 3 - Disclosures, IAS
40 - Disclosure
Increase (decrease) through changes in accounting policies IAS 1 - Structure and content
Increase (decrease) through changes in accounting policies, issued capital X IAS 1.106 b
Increase (decrease) through changes in accounting policies, share premium X IAS 1.106 b
Decrease (increase) through changes in accounting policies, treasury shares (X) IAS 1.106 b
Increase (decrease) through changes in accounting policies, other equity interest X IAS 1.106 b
Increase (decrease) through changes in accounting policies, other reserves X IAS 1.106 b
Increase (decrease) through changes in accounting policies, retained earnings X IAS 1.106 b
Total increase (decrease) through changes in accounting policies, equity attributable to
X IAS 1.106 b
owners of parent
Increase (decrease) through changes in accounting policies, non-controlling interests X IAS 1.106 b
Total increase (decrease) through changes in accounting policies X IAS 1.106 b
Increase (decrease) through corrections of errors IAS 1 - Structure and content
Increase (decrease) through corrections of errors, issued capital X IAS 1.106 b
Increase (decrease) through corrections of errors, share premium X IAS 1.106 b
Decrease (increase) through corrections of errors, treasury shares (X) IAS 1.106 b
Increase (decrease) through corrections of errors, other equity interest X IAS 1.106 b
Increase (decrease) through corrections of errors, other reserves X IAS 1.106 b
Increase (decrease) through corrections of errors, retained earnings X IAS 1.106 b
Total increase (decrease) through corrections of errors, equity attributable to owners of parent X IAS 1.106 b
Increase (decrease) through corrections of errors, non-controlling interests X IAS 1.106 b
Total increase (decrease) through corrections of errors X IAS 1.106 b
Changes in issued capital IAS 1 - Structure and content
Increase (decrease) through other contributions by owners, issued capital X IAS 1.106 d (iii)
Decrease (increase) through other distributions to owners, issued capital (X) IAS 1.106 d (iii)
Issue of equity, issued capital X IAS 1.106 d (iii)
Increase (decrease) through transfers and other changes, issued capital X IAS 1.106
Total changes in issued capital X IAS 1.106
Changes in share premium IAS 1 - Structure and content
Increase (decrease) through other contributions by owners, share premium X IAS 1.106 d (iii)
Decrease (increase) through other distributions to owners, share premium (X) IAS 1.106 d (iii)
Comprehensive income, share premium X IAS 1.106 a
Issue of equity, share premium X IAS 1.106 d (iii)
Increase (decrease) through transfers and other changes, share premium X IAS 1.106
Total changes in share premium X IAS 1.106
Changes in treasury shares IAS 1 - Structure and content
Increase (decrease) through other contributions by owners, treasury shares X IAS 1.106 d (iii)
Decrease (increase) through other distributions to owners, treasury shares (X) IAS 1.106 d (iii)
Comprehensive income, treasury shares X IAS 1.106 a
Increase (decrease) through transfers and other changes, treasury shares X IAS 1.106
Total changes in treasury shares X IAS 1.106
Changes in other equity interest IAS 1 - Structure and content
Increase (decrease) through other contributions by owners, other equity interest X IAS 1.106 d (iii)
Dividends paid, other equity interest (X) IAS 1.107
Decrease (increase) through other distributions to owners, other equity interest (X) IAS 1.106 d (iii)
Comprehensive income, other equity interest X IAS 1.106 a
Issue of equity, other equity interest X IAS 1.106 d (iii)
Increase (decrease) through transfers and other changes, other equity interest X IAS 1.106
Total changes in other equity interest X IAS 1.106
Changes in other reserves IAS 1 - Structure and content
Increase (decrease) through other contributions by owners, other reserves X IAS 1.106 d (iii)
Dividends paid, other reserves (X) IAS 1.107
Decrease (increase) through other distributions to owners, other reserves (X) IAS 1.106 d (iii)
Comprehensive income, other reserves X IAS 1.106 a
Issue of equity, other reserves X IAS 1.106 d (iii)
Increase (decrease) through transfers and other changes, other reserves X IAS 1.106
Total changes in other reserves X IAS 1.106
© IASCF 15
Changes in retained earnings IAS 1 - Structure and content
Increase (decrease) through other contributions by owners, retained earnings X IAS 1.106 d (iii)
Dividends paid, retained earnings (X) IAS 1.107
Decrease (increase) through other distributions to owners, retained earnings (X) IAS 1.106 d (iii)
Comprehensive income, retained earnings X IAS 1.106 a
Issue of equity, retained earnings X IAS 1.106 d (iii)
Increase (decrease) through transfers and other changes, retained earnings X IAS 1.106
Total changes in retained earnings X IAS 1.106
Changes in equity attributable to owners of parent IAS 1 - Structure and content
Increase (decrease) through other contributions by owners, equity attributable to owners of
X IAS 1.106 d (iii)
parent
Dividends paid, equity attributable to owners of parent (X) IAS 1.107
Decrease (increase) through other distributions to owners, equity attributable to owners of
(X) IAS 1.106 d (iii)
parent
Issue of equity, equity attributable to owners of parent X IAS 1.106 d (iii)
Increase (decrease) through transfers and other changes, equity attributable to owners of
X IAS 1.106
parent
Total changes in equity attributable to owners of parent X IAS 1.106
Changes in non-controlling interests IAS 1 - Structure and content
Increase (decrease) through other contributions by owners, non-controlling interests X IAS 1.106 d (iii)
Dividends paid, non-controlling interests (X) IAS 1.107
Decrease (increase) through other distributions to owners, non-controlling interests (X) IAS 1.106 d (iii)
Issue of equity, non-controlling interests X IAS 1.106 d (iii)
Increase (decrease) through transfers and other changes, non-controlling interests X IAS 1.106
Total changes in non-controlling interests X IAS 1.106
Changes in equity IAS 1 - Structure and content
Increase (decrease) through other contributions by owners X IAS 1.106 d (iii)
Decrease (increase) through other distributions to owners (X) IAS 1.106 d (iii)
Comprehensive income X IAS 1.106 a, IAS 1.82 i
Issue of equity X IAS 1.106 d (iii)
Increase (decrease) through transfers and other changes, equity X IAS 1.106
Total changes in equity X IAS 1.106
[610005] Statement of changes in equity - Separate financial statements
40 - Disclosure
Changes in issued capital IAS 1 - Structure and content
Decrease (increase) through other distributions to owners, issued capital (X) IAS 1.106 d (iii)
Total changes in issued capital X IAS 1.106
Changes in share premium IAS 1 - Structure and content
Decrease (increase) through other distributions to owners, share premium (X) IAS 1.106 d (iii)
© IASCF 16
Total changes in share premium X IAS 1.106
Changes in treasury shares IAS 1 - Structure and content
Increase (decrease) through other contributions by owners, treasury shares X IAS 1.106 d (iii)
Comprehensive income, treasury shares X IAS 1.106 a
Increase (decrease) through transfers and other changes, treasury shares X IAS 1.106
Total changes in treasury shares X IAS 1.106
Changes in other equity interest IAS 1 - Structure and content
Dividends paid, other equity interest (X) IAS 1.107
Decrease (increase) through other distributions to owners, other equity interest (X) IAS 1.106 d (iii)
Total changes in other equity interest X IAS 1.106
Changes in other reserves IAS 1 - Structure and content
Dividends paid, other reserves (X) IAS 1.107
Decrease (increase) through other distributions to owners, other reserves (X) IAS 1.106 d (iii)
Total changes in other reserves X IAS 1.106
Changes in retained earnings IAS 1 - Structure and content
Dividends paid, retained earnings (X) IAS 1.107
Decrease (increase) through other distributions to owners, retained earnings (X) IAS 1.106 d (iii)
Total changes in retained earnings X IAS 1.106
Increase (decrease) through other contributions by owners X IAS 1.106 d (iii)
Decrease (increase) through other distributions to owners (X) IAS 1.106 d (iii)
Comprehensive income X IAS 1.106 a, IAS 1.82 i
Issue of equity X IAS 1.106 d (iii)
Increase (decrease) through transfers and other changes, equity X IAS 1.106
[620000] Statement of changes in equity [alternative] - Consolidated financial
statements
40 - Disclosure
Total increase (decrease) through changes in accounting policies, equity attributable to
X IAS 1.106 b
owners of parent
Increase (decrease) through changes in accounting policies, non-controlling interests X IAS 1.106 b
© IASCF 17
Total increase (decrease) through corrections of errors, equity attributable to owners of parent X IAS 1.106 b
Increase (decrease) through corrections of errors, non-controlling interests X IAS 1.106 b
Issue of equity IAS 1 - Structure and content
Total issue of equity, equity attributable to owners of parent X IAS 1.106 d (iii)
Issue of equity, non-controlling interests X IAS 1.106 d (iii)
Total issue of equity X IAS 1.106 d (iii)
Increase (decrease) through other contributions by owners IAS 1 - Structure and content
Decrease (increase) through other contributions by owners, treasury shares (X) IAS 1.106 d (iii)
Total increase (decrease) through other contributions by owners, equity attributable to owners
X IAS 1.106 d (iii)
of parent
Increase (decrease) through other contributions by owners, non-controlling interests X IAS 1.106 d (iii)
Total increase (decrease) through other contributions by owners X IAS 1.106 d (iii)
Dividends paid IAS 1 - Structure and content
Dividends paid, other equity interest X IAS 1.107
Dividends paid, other reserves X IAS 1.107
Dividends paid, retained earnings X IAS 1.107
Total dividends paid, equity attributable to owners of parent (X) IAS 1.107
Dividends paid, non-controlling interests X IAS 1.107
Total dividends paid X IAS 1.107
Increase (decrease) through other distributions to owners IAS 1 - Structure and content
Increase (decrease) through other distributions to owners, issued capital X IAS 1.106 d (iii)
Increase (decrease) through other distributions to owners, share premium X IAS 1.106 d (iii)
Increase (decrease) through other distributions to owners, other equity interest X IAS 1.106 d (iii)
Increase (decrease) through other distributions to owners, other reserves X IAS 1.106 d (iii)
Increase (decrease) through other distributions to owners, retained earnings X IAS 1.106 d (iii)
Total decrease (increase) through other distributions to owners, equity attributable to owners
(X) IAS 1.106 d (iii)
of parent
Increase (decrease) through other distributions to owners, non-controlling interests X IAS 1.106 d (iii)
Total increase (decrease) through other distributions to owners X IAS 1.106 d (iii)
Comprehensive income IAS 1 - Structure and content
Comprehensive income, treasury shares (X) IAS 1.106 a
Total comprehensive income, attributable to owners of parent X IAS 1.83 b (ii) , IAS 1.106 a
IAS 1 - Structure and content, IAS 37 - Disclosure,
IFRS 6 - Disclosure, IAS 16 - Disclosure, IFRS
Increase (decrease) through transfers and other changes 3 - Disclosures, IAS 40 - Disclosure, IAS
41 - Disclosure, IFRS 3 - Disclosures [2007-03-01] ,
IAS 38 - Disclosure
Decrease (increase) through transfers and other changes, treasury shares (X) IAS 1.106
Total increase (decrease) through transfers and other changes, equity attributable to owners
X IAS 1.106
of parent
Increase (decrease) through transfers and other changes, non-controlling interests X IAS 1.106
Total increase (decrease) through transfers and other changes, equity X IAS 1.106
Changes in issued capital X IAS 1.106
Changes in share premium X IAS 1.106
© IASCF 18
Changes in treasury shares (X) IAS 1.106
Changes in other equity interest X IAS 1.106
Changes in other reserves X IAS 1.106
Changes in retained earnings X IAS 1.106
Total changes in equity attributable to owners of parent X IAS 1.106
Changes in non-controlling interests X IAS 1.106
[620005] Statement of changes in equity [alternative] - Separate financial statements
40 - Disclosure
Issue of equity IAS 1 - Structure and content
Total issue of equity X IAS 1.106 d (iii)
Increase (decrease) through other contributions by owners IAS 1 - Structure and content
Decrease (increase) through other contributions by owners, treasury shares (X) IAS 1.106 d (iii)
Total increase (decrease) through other contributions by owners X IAS 1.106 d (iii)
Dividends paid IAS 1 - Structure and content
Dividends paid, other equity interest X IAS 1.107
Dividends paid, other reserves X IAS 1.107
Dividends paid, retained earnings X IAS 1.107
Total dividends paid X IAS 1.107
Increase (decrease) through other distributions to owners IAS 1 - Structure and content
Increase (decrease) through other distributions to owners, issued capital X IAS 1.106 d (iii)
Increase (decrease) through other distributions to owners, share premium X IAS 1.106 d (iii)
Increase (decrease) through other distributions to owners, other equity interest X IAS 1.106 d (iii)
Increase (decrease) through other distributions to owners, other reserves X IAS 1.106 d (iii)
Increase (decrease) through other distributions to owners, retained earnings X IAS 1.106 d (iii)
Total increase (decrease) through other distributions to owners X IAS 1.106 d (iii)
Comprehensive income IAS 1 - Structure and content
Comprehensive income, treasury shares (X) IAS 1.106 a
Increase (decrease) through transfers and other changes
© IASCF 19
3 - Disclosures, IAS 40 - Disclosure, IAS
IAS 38 - Disclosure
Decrease (increase) through transfers and other changes, treasury shares (X) IAS 1.106
Total increase (decrease) through transfers and other changes, equity X IAS 1.106
Changes in issued capital X IAS 1.106
Changes in share premium X IAS 1.106
Changes in treasury shares (X) IAS 1.106
Changes in other equity interest X IAS 1.106
Changes in other reserves X IAS 1.106
Changes in retained earnings X IAS 1.106
[810000] Notes - Corporate information and statement of IFRS compliance
Disclosure of notes and other explanatory information explanatory text IAS 1 - Structure and content
Disclosure of corporate information explanatory text IAS 1 - Structure and content
Name of reporting entity or other means of identification text IAS 1.51 a
Domicile of entity text IAS 1.138 a
Legal form of entity text IAS 1.138 a
Country of incorporation text IAS 1.138 a
Address of registered office of entity text IAS 1.138 a
Description of nature of entity's operations and principal activities text IAS 1.138 b
Name of parent entity text IAS 1.138 c, IAS 24.12
Name of ultimate parent of group text IAS 1.138 c, IAS 24.12
Length of life of limited life entity text IAS 1.138 d
Disclosure of fair presentation and compliance with IFRSs explanatory text IAS 1 - Structure and content
Statement of IFRS compliance text IAS 1.114 a, IAS 21.55, IAS 1.16
Disclosure of departures from IFRS explanatory text IAS 1 - Structure and content
Management conclusion on fair presentation as consequence of departure text IAS 1.20 a
Explanation of departure from IFRS text IAS 1.20 c, IAS 1.20 b
Explanation of financial effect of departure from IFRS text IAS 1.20 d
Disclosure of going concern explanatory text IAS 1 - Structure and content
Description of uncertainties of entity's ability to continue as going concern text IAS 1.25
Explanation why financial statements not prepared on going concern basis text IAS 1.25
Disclosure of reporting period and changes in frequency of reporting explanatory text IAS 1 - Structure and content
Description of reason for using longer or shorter reporting period text IAS 1.36 a
Description of reason why financial statements are not entirely comparable text IAS 1.36 b
Disclosure of comparative information and consistency of presentation explanatory text IAS 1 - Structure and content
Description of nature of reclassification or changes in presentation text IAS 1.41 a
Description of reason for reclassification or changes in presentation text IAS 1.41 c
Description of reason why reclassification of comparative amounts is impracticable text IAS 1.42 a
Description of nature of necessary adjustment to provide comparative information text IAS 1.42 b
Other reason for change in consistency of presentation text IAS 1.45
Disclosure of summary of significant accounting policies explanatory text IAS 1 - Structure and content
Explanation of measurement bases used in preparing financial statements text IAS 1.117 a
Description of other accounting policies relevant to understanding of financial statements text IAS 1.117 b
Explanation of management judgements in applying entity's accounting policies with significant
text IAS 1.122
effect on recognised amounts
Disclosure of sources of estimation uncertainty explanatory text IAS 1 - Structure and content
Explanation of assumption about future with significant risk of resulting in material adjustments text IAS 1.125
Description of nature of assets and liabilities with significant risk of material adjustments within
text IAS 1.125 a
next financial year
Description of carrying amount of assets and liabilities with significant risk of material adjustments
text IAS 1.125 b
within next financial year
Disclosure of objectives, policies and processes for managing capital explanatory text IAS 1.134
Disclosure of dividends explanatory text IAS 1 - Structure and content
Explanation of dividends proposed or declared before financial statements authorised for issue but
text IAS 1.137 a
not recognised as distribution to owner
Explanation of cumulative preference dividends not recognised text IAS 1.137 b
Description of nature of non-cash assets held for distribution to owners declared before
text IFRIC 17.17 a
financial statements authorised for issue
Non-cash assets declared for distribution to owners before financial statements authorised for
X IFRIC 17.17 b
issue
Non-cash assets declared for distribution to owners before financial statements authorised for
X IFRIC 17.17 c
issue, at fair value
© IASCF 20
Disclosure of dividends payable explanatory text IFRIC 17 - Consensus
Difference between carrying amount of non-cash assets distributed and carrying amount of
X IFRIC 17.15
dividends payable
Dividends payable X IFRIC 17.16 a
Increase (decrease) in dividends payable through change in fair value of non-cash assets held for
X IFRIC 17.17 b
distribution to owners
Disclosure of reclassification between equity and financial instruments explanatory text IAS 1.80A
Equity reclassified into financial liabilities X IAS 1.80A
Financial liabilities reclassified into equity X IAS 1.80A
Other explanatory disclosure explanatory text IAS 1 - Structure and content
[811000] Notes - Accounting policies, changes in accounting estimates and errors
Disclosure of changes in accounting policies, accounting estimates and errors explanatory text IAS 8 - Accounting policies
Disclosure of changes in accounting policies explanatory text IAS 8 - Accounting policies
Description of initial application of standards or interpretations text IAS 8.28
Description of voluntary change in accounting policy text IAS 8.29
Explanation of not applied new standards or interpretations text IAS 8.30
Description of expected impact of initial application of new standards or interpretations text IAS 8.30
Disclosure of changes in accounting estimates explanatory text IAS 8 - Accounting policies
Description of nature and amount of change in accounting estimate text IAS 8.39
Description of fact that amount of change in accounting estimate is impracticable text IAS 8.40
Disclosure of accounting errors explanatory text IAS 8 - Accounting policies
Description of nature, amount and correction of accounting errors in prior periods estimate text IAS 8.49
[813000] Notes - Interim financial reporting
Disclosure of interim financial reporting explanatory text IAS 34 - Content of an interim financial report
Description of compliance with IFRSs if applied for interim financial report text IAS 34.19
Description of nature and amount of change in estimate during final interim period text IAS 34.26
[815000] Notes - Events after reporting period
Disclosure of events after reporting period explanatory text IAS 10 - Disclosure
Disclosure of authorisation of financial statements explanatory text IAS 10 - Disclosure
Explanation of body of authorisation text IAS 10.17
Date of authorisation for issue of financial statements yyyy-mm-dd IAS 10.17
Explanation of fact that entity's owners or others have power to amend financial statements after
text IAS 10.17
issue
Disclosure of non-adjusting events after reporting period explanatory text IAS 10 - Disclosure
Description of nature of non-adjusting event after reporting period text IAS 10.21 a
Explanation of financial effect of non-adjusting event after reporting period text IAS 10.21 b
Disclosure of dividends not recognised as liability explanatory text IAS 10.13
[816000] Notes - Hyperinflationary reporting
Disclosure of hyperinflationary reporting explanatory text IAS 29 - The restatement of financial statements
Disclosure of accounting policy for hyperinflationary economies explanatory text IAS 29.39
Disclosure of price index explanatory text IAS 29 - The restatement of financial statements
Identity of price index text IAS 29.39 c
Level of price index text IAS 29.39 c
Price index movements text IAS 29.39 c
Gains (losses) on net monetary position IAS 29 - The restatement of financial statements
Gains (losses) on net monetary position X IAS 29.9
[817000] Notes - Business combinations
IFRS 3 - Disclosures, IFRS
Disclosure of business combinations explanatory text
3 - Disclosures [2007-03-01]
Description of nature and financial effect of business combinations during period text IFRS 3.59 a, IFRS 3.66 a [2007-03-01]
Description of nature and financial effect of business combinations after reporting period before
text IFRS 3.66 b [2007-03-01] , IFRS 3.59 b
statements authorised for issue
Explanation of financial effect of adjustments related to business combinations text IFRS 3.61
Disclosure of information for each business combination IFRS 3.B64, IFRS 3.B67
Name of acquiree text IFRS 3.B64 a
Description of acquiree text IFRS 3.B64 a
Date of acquisition yyyy-mm-dd IFRS 3.B64 b
Percentage of voting equity interests acquired X.XX IFRS 3.B64 c
Description of primary reasons for business combination text IFRS 3.B64 c
Description of how acquirer obtained control of acquiree text IFRS 3.B64 d
Description of factors that make up goodwill recognised text IFRS 3.B64 e
Acquisition-date fair value of total consideration transferred X IFRS 3.B64 f
Cash transferred X IFRS 3.B64 f (i)
Other tangible or intangible assets transferred X IFRS 3.B64 f (ii)
Liabilities incurred X IFRS 3.B64 f (iii)
Equity interests of acquirer X IFRS 3.B64 f (iv)
Number of instruments or interests issued or issuable X.XX IFRS 3.B64 f (iv)
Method of determining fair value of instruments or interests text IFRS 3.B64 f (iv)
© IASCF 21
Contingent consideration arrangements and indemnification assets recognised as of acquisition
X IFRS 3.B64 g (i)
date
Description of arrangement for contingent consideration arrangements and indemnification assets text IFRS 3.B64 g (ii)
Description of basis for determining amount of payment for contingent consideration arrangements
text IFRS 3.B64 g (ii)
and indemnification assets
Description of estimate of range of outcomes from contingent consideration arrangements and
text IFRS 3.B64 g (iii)
indemnification assets
Description of explanation of fact and reasons why range of outcomes from contingent
consideration arrangements and indemnification assets cannot be estimated
Explanation of fact that maximum amount of payment for contingent consideration arrangements
and indemnification assets is unlimited
Fair value of acquired receivables X IFRS 3.B64 h (i)
Gross contractual amounts receivable for acquired receivables X IFRS 3.B64 h (ii)
Explanation of best estimate at acquisition date of contractual cash flows not expected to be
text IFRS 3.B64 h (iii)
collected for acquired receivables
Description of amounts recognised as of acquisition date for each major class of assets acquired
text IFRS 3.B64 i
and liabilities assumed
Information required in paragraph 85 of IAS 37 for each contingent liability recognised text IFRS 3.B64 j
Information required by paragraph 86 of IAS 37 if contingent liability is not recognised because fair
text IFRS 3.B64 j (i)
value cannot be measured reliably
Description of reasons why liability cannot be measured reliably text IFRS 3.B64 j (ii)
Goodwill expected deductible for tax purposes X IFRS 3.B64 k
Explanation of transactions recognised separately from acquisition of assets and assumption of
text IFRS 3.B64 l, IFRS 3.B64 m
liabilities in business combination
Explanation of amount of any gain recognised and line item in statement of comprehensive income
text IFRS 3.B64 n
in which gain is recognised in bargain purchase
Description of reasons why transaction resulted in gain in bargain purchase text IFRS 3.B64 n
Non-controlling interest in acquiree recognised at acquisition date X IFRS 3.B64 o (i)
Description of measurement basis for non-controlling interest in acquiree recognised at acquisition
text IFRS 3.B64 o (i)
date
Description of valuation techniques and key model inputs used for determining non-controlling
text IFRS 3.B64 o (ii)
interest in an acquiree measured at fair value
Acquisition-date fair value of equity interest in acquiree held by acquirer immediately before
X IFRS 3.B64 p (i)
acquisition date
Description of amount of any gain or loss recognised as result of remeasuring to fair value equity
interest in acquiree held by acquirer before business combination and line item in statement of text IFRS 3.B64 p (ii)
comprehensive income in which that gain or loss is recognised
Revenue of acquiree X IFRS 3.B64 q (i)
Profit (loss) of acquiree X IFRS 3.B64 q (i)
Revenue of combined entity X IFRS 3.B64 q (ii)
Profit (loss) of combined entity X IFRS 3.B64 q (ii)
Description of reasons why initial accounting for business combination is incomplete text IFRS 3.B67 a (i)
Description of amounts of assets, liabilities, equity interests or items of consideration for which
text IFRS 3.B67 a (ii)
initial accounting is incomplete
Description of nature and amount of any measurement period adjustments recognised for
text IFRS 3.B67 a (iii)
particular assets, liabilities, non-controlling interests or items of consideration
Explanation of any changes in recognised amounts of contingent consideration text IFRS 3.B67 b (i)
Explanation of any changes in range of outcomes (undiscounted) and reasons for those changes
text IFRS 3.B67 b (ii)
for contingent consideration
Description of valuation techniques and key model inputs used to measure contingent
text IFRS 3.B67 b (iii)
consideration
Disclosure of information required by paragraphs 84 and 85 of IAS 37 for each class of provision text IFRS 3.B67 c
Reconciliation of carrying amount of goodwill IFRS 3.B67 d
Gross amount of goodwill at beginning of period X IFRS 3.B67 d (i) , IFRS 3.B67 d (viii)
Accumulated impairment losses of goodwill at beginning of period X IFRS 3.B67 d (i) , IFRS 3.B67 d (viii)
Additional goodwill recognised X IFRS 3.B67 d (ii)
Increase (decrease) of goodwill resulting from subsequent recognition of deferred tax assets X IFRS 3.B67 d (iii)
Goodwill included in disposal group classified as held for sale X IFRS 3.B67 d (iv)
Goodwill derecognised without having previously been included in disposal group classified as
X IFRS 3.B67 d (iv)
held for sale
Impairment losses of goodwill recognised in accordance with IAS 36 X IFRS 3.B67 d (v)
Net exchange rate differences of goodwill X IFRS 3.B67 d (vi)
Other changes in carrying amount of goodwill X IFRS 3.B67 d (vii)
Gross amount of goodwill at end of period X IFRS 3.B67 d (i) , IFRS 3.B67 d (viii)
Accumulated impairment losses of goodwill at end of period X IFRS 3.B67 d (i) , IFRS 3.B67 d (viii)
Gain (loss) that relates to identifiable assets acquired or liabilities assumed in business
X IFRS 3.B67 e (i)
combination
Explanation of gain or loss that relates to identifiable assets acquired or liabilities assumed in
text IFRS 3.B67 e (i)
business combination
Gain (loss) that is of such size, nature or incidence that disclosure is relevant to understanding
X IFRS 3.B67 e (ii)
combined entity's financial statements
Explanation of gain or loss that is of such size, nature or incidence that disclosure is relevant to
text IFRS 3.B67 e (ii)
understanding combined entity's financial statements
Distinction of each business combination IFRS 3.B64
© IASCF 22
Business combinations for each IFRS 3.B64
Business combinations IFRS 3.B64
Aggregated individually immaterial business combinations IFRS 3.B65
Disclosure of fact and explanation why disclosure of information for each business combination is
text IFRS 3.B64
impracticable
Explanation which disclosures could not be made and reasons why they cannot be made if initial
text IFRS 3.B66
accounting for business combination is incomplete
Disclosure of business combinations and goodwill explanatory text IFRS 3 - Disclosures [2007-03-01]
Disclosure of business combinations [explanatory] explanatory text
3 - Disclosures [2007-03-01]
Description of nature and financial effect of business combinations during period text IFRS 3.59 a, IFRS 3.66 a [2007-03-01]
Description of nature and financial effect of business combinations after reporting period before
text IFRS 3.66 b [2007-03-01] , IFRS 3.59 b
statements authorised for issue
Explanation of financial effect of gain or loss related to business combinations text IFRS 3.72 [2007-03-01]
Explanation of financial effect of error corrections related to business combinations text IFRS 3.72 [2007-03-01]
Explanation of financial effect of other adjustments related to business combinations text IFRS 3.72 [2007-03-01]
Disclosure of goodwill explanatory text IFRS 3 - Disclosures [2007-03-01]
Additional information about changes during period text IFRS 3.74 [2007-03-01]
Explanation of goodwill included in disposal group classified as held for sale text IFRS 3.75 d [2007-03-01]
Explanation of recognition and derecognition of goodwill during period text IFRS 3.74 [2007-03-01]
[818000] Notes - Related party
Disclosure of transactions between related parties explanatory text IAS 24 - Disclosure
Disclosure of transactions between related parties, parents explanatory text IAS 24 - Disclosure
Description of transactions with related party, parent text IAS 24.18 a, IAS 24.17
Description of nature of related party relationship, parent text IAS 24.18 a, IAS 24.17
Explanation of amount of related party transaction, parent text IAS 24.18 a, IAS 24.17 a
Explanation of amount of outstanding balances for related party transaction, parent text IAS 24.17 b, IAS 24.18 a
Explanation of provisions for doubtful debts related to outstanding balances of related party
text IAS 24.18 a, IAS 24.17 c
transaction, parent
Explanation of expense recognised during period for bad and doubtful debts for related party
text IAS 24.18 a, IAS 24.17 d
transaction, parent
Disclosure of transactions between related parties, joint control or significant influences explanatory text IAS 24 - Disclosure
Description of transactions with related party, joint control or significant influence text IAS 24.18 b, IAS 24.17
Description of nature of related party relationship, joint control or significant influence text IAS 24.18 b, IAS 24.17
Explanation of amount of related party transaction, joint control or significant influence text IAS 24.17 a, IAS 24.18 b
Explanation of amount of outstanding balances for related party transaction, joint control or
text IAS 24.17 b, IAS 24.18 b
significant influence
text IAS 24.18 b, IAS 24.17 c
transaction, joint control or significant influence
text IAS 24.17 d, IAS 24.18 b
transaction, joint control or significant influence
Disclosure of transactions between related parties, subsidiaries explanatory text IAS 24 - Disclosure
Description of transactions with related party, subsidiaries text IAS 24.18 c, IAS 24.17
Description of nature of related party relationship, subsidiaries text IAS 24.18 c, IAS 24.17
Explanation of amount of related party transaction, subsidiaries text IAS 24.18 c, IAS 24.17 a
Explanation of amount of outstanding balances for related party transaction, subsidiaries text IAS 24.17 b, IAS 24.18 c
text IAS 24.18 c, IAS 24.17 c
transaction, subsidiaries
text IAS 24.18 c, IAS 24.17 d
transaction, subsidiaries
Disclosure of transactions between related parties, associates explanatory text IAS 24 - Disclosure
Description of transactions with related party, associates text IAS 24.18 d, IAS 24.17
Description of nature of related party relationship, associates text IAS 24.18 d, IAS 24.17
Explanation of amount of related party transaction, associates text IAS 24.18 d, IAS 24.17 a
Explanation of amount of outstanding balances for related party transaction, associates text IAS 24.17 b, IAS 24.18 d
text IAS 24.18 d, IAS 24.17 c
transaction, associates
text IAS 24.18 d, IAS 24.17 d
transaction, associates
Disclosure of transactions between related parties, joint ventures where entity is venturer explanatory text IAS 24 - Disclosure
Description of transactions with related party, joint ventures where entity is venturer text IAS 24.17, IAS 24.18 e
Description of nature of related party relationship, joint ventures where entity is venturer text IAS 24.17, IAS 24.18 e
Explanation of amount of related party transaction, joint ventures where entity is venturer text IAS 24.17 a, IAS 24.18 e
Explanation of amount of outstanding balances for related party transaction, joint ventures where
text IAS 24.17 b, IAS 24.18 e
entity is venturer
text IAS 24.17 c, IAS 24.18 e
transaction, joint ventures where entity is venturer
text IAS 24.17 d, IAS 24.18 e
transaction, joint ventures where entity is venturer
Disclosure of transactions between related parties, key management personnel of entity explanatory text IAS 24 - Disclosure
Description of transactions with related party, key management personnel of entity text IAS 24.18 f, IAS 24.17
© IASCF 23
Description of nature of related party relationship, key management personnel of entity text IAS 24.18 f, IAS 24.17
Explanation of amount of related party transaction, key management personnel of entity text IAS 24.18 f, IAS 24.17 a
Explanation of amount of outstanding balances for related party transaction, key management
text IAS 24.17 b, IAS 24.18 f
personnel of entity
text IAS 24.18 f, IAS 24.17 c
transaction, key management personnel of entity
text IAS 24.18 f, IAS 24.17 d
transaction, key management personnel of entity
Disclosure of transactions between related parties, other related parties explanatory text IAS 24 - Disclosure
Description of transactions with related party, other related parties text IAS 24.18 g, IAS 24.17
Description of nature of related party relationship, other related parties text IAS 24.18 g, IAS 24.17
Explanation of amount of related party transaction, other related parties text IAS 24.18 g, IAS 24.17 a
Explanation of amount of outstanding balances for related party transaction, other related parties text IAS 24.18 g, IAS 24.17 b
text IAS 24.18 g, IAS 24.17 c
transaction, other related parties
text IAS 24.18 g, IAS 24.17 d
transaction, other related parties
Disclosure of related party explanatory text IAS 24 - Disclosure
Disclosure of relationships between parents and entity explanatory text IAS 24 - Disclosure
Name of parent entity text IAS 1.138 c, IAS 24.12
Name of ultimate parent of group text IAS 1.138 c, IAS 24.12
Name of most senior parent entity producing publicly available financial statements text IAS 24.12
Explanation of relationships between parents and entity text IAS 24.12
Disclosure of key management personnel compensation explanatory text IAS 24 - Disclosure
Description of key management personnel compensation, short-term employee benefits text IAS 24.16 a
Description of key management personnel compensation, post-employment benefits text IAS 24.16 b
Description of key management personnel compensation, other long-term benefits text IAS 24.16 c
Description of key management personnel compensation, termination benefits text IAS 24.16 d
Description of key management personnel compensation, share-based payment text IAS 24.16 e
Description of key management personnel compensation text IAS 24.16
[819100] Notes - First time adoption
Disclosure of first time adoption explanatory text IFRS 1 - Presentation and disclosure
Disclosure of comparative information explanatory text IFRS 1 - Presentation and disclosure
Disclosure of comparative information prepared under previous GAAP explanatory text IFRS 1.22
Disclosure of effect of transition from previous GAAP to IFRS explanatory text IFRS 1 - Presentation and disclosure
Explanation of effect of transition on reported financial position text IFRS 1.23
Explanation of effect of transition on reported financial performance text IFRS 1.23
Explanation of effect of transition on reported cash flows text IFRS 1.23
Additional information about transition to IFRSs text IFRS 1.23
Disclosure of interim financial statement explanatory text IFRS 1 - Presentation and disclosure
Explanation or cross references to interim financial statement disclosures for first-time adopter text IFRS 1.33
Disclosure of redesignated financial assets and liabilities explanatory text IFRS 1 - Presentation and disclosure
Description of redesignated financial liabilities text IFRS 1.29
Description of redesignated financial assets text IFRS 1.29
Disclosure of fair values of items used as deemed cost explanatory text IFRS 1.30
Deemed cost of investments for which deemed cost is previous GAAP carrying amount X IFRS 1.31 a
Deemed cost of investments for which deemed cost is fair value X IFRS 1.31 b
Adjustment to carrying amounts reported under previous GAAP X IFRS 1.31 c
[819110] Notes - First time adoption, fair values used as deemed cost [alternative]
First time adoption, fair values used as deemed cost IFRS 1 - Presentation and disclosure
Fair values of items IFRS 1 - Presentation and disclosure
Fair values of property, plant and equipment used as deemed cost X IFRS 1.30 a
Fair values of intangible asset used as deemed cost X IFRS 1.30 a
Fair values of investment property used as deemed cost X IFRS 1.30 a
Aggregate adjustment IFRS 1 - Presentation and disclosure
Fair values of property, plant and equipment used as deemed cost, aggregate adjustment X IFRS 1.30 b
Fair values of intangible asset used as deemed cost, aggregate adjustment X IFRS 1.30 b
Fair values of investment property used as deemed cost, aggregate adjustment X IFRS 1.30 b
Carrying amount previous GAAP IFRS 1 - Presentation and disclosure
Fair values of property, plant and equipment used as deemed cost, carrying amount previous
X IFRS 1.30 b
GAAP
Fair values of intangible asset used as deemed cost, carrying amount previous GAAP X IFRS 1.30 b
Fair values of investment property used as deemed cost, carrying amount previous GAAP X IFRS 1.30 b
[819120] Notes - First time adoption, fair values used as deemed cost
First time adoption, fair values used as deemed cost IFRS 1 - Presentation and disclosure
IFRS 1 - Presentation and disclosure, IAS
Property, plant and equipment
16 - Disclosure
Fair values of property, plant and equipment used as deemed cost, aggregate adjustment X IFRS 1.30 b
© IASCF 24
Fair values of property, plant and equipment used as deemed cost, carrying amount previous
X IFRS 1.30 b
GAAP
Fair values of property, plant and equipment used as deemed cost X IFRS 1.30 a
Intangible assets IFRS 1 - Presentation and disclosure
Fair values of intangible asset used as deemed cost, aggregate adjustment X IFRS 1.30 b
Fair values of intangible asset used as deemed cost, carrying amount previous GAAP X IFRS 1.30 b
Fair values of intangible asset used as deemed cost X IFRS 1.30 a
Investment property
40 - Disclosure
Fair values of investment property used as deemed cost, aggregate adjustment X IFRS 1.30 b
Fair values of investment property used as deemed cost, carrying amount previous GAAP X IFRS 1.30 b
Fair values of investment property used as deemed cost X IFRS 1.30 a
[819130] Notes - First time adoption, redesignated financial assets and liabilities
[alternative]
First time adoption, redesignated financial assets and liabilities IFRS 1 - Presentation and disclosure
Redesignated IFRS 1 - Presentation and disclosure
Redesignated financial asset as available-for-sale X IFRS 1.29
Redesignated financial asset at fair value through profit or loss X IFRS 1.29
Redesignated financial asset X IFRS 1.29
Redesignated financial liability at fair value through profit or loss X IFRS 1.29
Redesignated amount IFRS 1 - Presentation and disclosure
Redesignated financial asset as available-for-sale, redesignated amount X IFRS 1.29
Redesignated financial asset at fair value through profit or loss, redesignated amount X IFRS 1.29
Redesignated financial asset, redesignated amount X IFRS 1.29
Redesignated financial liability at fair value through profit or loss, redesignated amount X IFRS 1.29
Carrying amount previous statements IFRS 1 - Presentation and disclosure
Redesignated financial asset as available-for-sale, carrying amount previous statements X IFRS 1.29
Redesignated financial asset at fair value through profit or loss, carrying amount previous
X IFRS 1.29
statements
Redesignated financial asset, carrying amount previous statements X IFRS 1.29
Redesignated financial liability at fair value through profit or loss, carrying amount previous
X IFRS 1.29
statements
[819140] Notes - First time adoption, redesignated financial assets and liabilities
First time adoption, redesignated financial assets and liabilities IFRS 1 - Presentation and disclosure
Redesignated financial asset IFRS 1 - Presentation and disclosure
Redesignated financial asset, redesignated amount X IFRS 1.29
Redesignated financial asset, carrying amount previous statements X IFRS 1.29
Redesignated financial asset X IFRS 1.29
Redesignated financial asset as available-for-sale IFRS 1 - Presentation and disclosure
Redesignated financial asset as available-for-sale, redesignated amount X IFRS 1.29
Redesignated financial asset as available-for-sale, carrying amount previous statements X IFRS 1.29
Redesignated financial asset as available-for-sale X IFRS 1.29
Redesignated financial asset at fair value through profit or loss IFRS 1 - Presentation and disclosure
Redesignated financial asset at fair value through profit or loss, redesignated amount X IFRS 1.29
Redesignated financial asset at fair value through profit or loss, carrying amount previous
X IFRS 1.29
statements
Redesignated financial asset at fair value through profit or loss X IFRS 1.29
Redesignated financial liability at fair value through profit or loss IFRS 1 - Presentation and disclosure
Redesignated financial liability at fair value through profit or loss, redesignated amount X IFRS 1.29
Redesignated financial liability at fair value through profit or loss, carrying amount previous
X IFRS 1.29
statements
Redesignated financial liability at fair value through profit or loss X IFRS 1.29
[822100] Notes - Property, plant and equipment
Disclosure of property, plant and equipment explanatory text IAS 16 - Disclosure
Explanation of property, plant and equipment, pledged as security text IAS 16.74 a
Explanation of expenditures recognised for constructions text IAS 16.74 b
Explanation of contractual commitments for acquisition of property, plant and equipment text IAS 16.74 c
Explanation of amount of compensation from third parties for items of property, plant and equipment text IAS 16.74 d
Explanation of property, plant and equipment, temporarily idle text IAS 16.79 a
Explanation of gross carrying amount of fully depreciated property, plant and equipment text IAS 16.79 b
Explanation of carrying amount of property, plant and equipment retired from active use text IAS 16.79 c
Description of fair value of property, plant and equipment materially different from carrying amount text IAS 16.79 d
[822110] Notes - Measurement for property, plant and equipment
Disclosure of measurement information, property, plant and equipment explanatory text IAS 16 - Disclosure
Disclosure of measurement bases explanatory text IFRS 6 - Disclosure, IAS 16 - Disclosure
Measurement bases, land and buildings text IAS 16.73 a
Measurement bases, tangible exploration and evaluation assets text IFRS 6.25, IAS 16.73 a
Measurement bases, fixtures and fittings text IAS 16.73 a
© IASCF 25
Measurement bases, construction in progress text IAS 16.73 a
Measurement bases, office equipment text IAS 16.73 a
Measurement bases, vehicles text IAS 16.73 a
Measurement bases, machinery text IAS 16.73 a
Measurement bases, other property, plant and equipment text IAS 16.73 a
Measurement bases, property, plant and equipment text IAS 16.73 a
Disclosure of depreciation method explanatory text IAS 16 - Disclosure
Depreciation method, land and buildings text IAS 16.73 b
Depreciation method, tangible exploration and evaluation assets text IFRS 6.25, IAS 16.73 b
Depreciation method, fixtures and fittings text IAS 16.73 b
Depreciation method, construction in progress text IAS 16.73 e (vii)
Depreciation method, office equipment text IAS 16.73 b
Depreciation method, vehicles text IAS 16.73 b
Depreciation method, machinery text IAS 16.73 b
Depreciation method, other property, plant and equipment text IAS 16.73 b
Depreciation method, property, plant and equipment text IAS 16.73 b
Disclosure of useful lives or depreciation rates explanatory text IAS 16 - Disclosure
Useful lives or depreciation rates, land and buildings text IAS 16.73 c
Useful lives or depreciation rates, tangible exploration and evaluation assets text IFRS 6.25, IAS 16.73 c
Useful lives or depreciation rates, fixtures and fittings text IAS 16.73 c
Useful lives or depreciation rates, construction in progress text IAS 16.73 c
Useful lives or depreciation rates, office equipment text IAS 16.73 c
Useful lives or depreciation rates, vehicles text IAS 16.73 c
Useful lives or depreciation rates, machinery text IAS 16.73 c
Useful lives or depreciation rates, other property, plant and equipment text IAS 16.73 c
Useful lives or depreciation rates, property, plant and equipment text IAS 16.73 c
Disclosure of revaluation information explanatory text IFRS 6 - Disclosure, IAS 16 - Disclosure
IFRS 6 - Disclosure, IAS 38 - Disclosure, IAS
Disclosure of effective dates of revaluation explanatory text
16 - Disclosure
Effective dates of revaluation, land and buildings text IAS 16.77 a
Effective dates of revaluation, tangible exploration and evaluation assets text IFRS 6.25, IAS 16.77 a
Effective dates of revaluation, fixtures and fittings text IAS 16.77 a
Effective dates of revaluation, construction in progress text IAS 16.77 a
Effective dates of revaluation, office equipment text IAS 16.77 a
Effective dates of revaluation, vehicles text IAS 16.77 a
Effective dates of revaluation, machinery text IAS 16.77 a
Effective dates of revaluation, other property, plant and equipment text IAS 16.77 a
Effective dates of revaluation, property, plant and equipment text IAS 16.77 a
Disclosure of independent valuer used for revaluation explanatory text IFRS 6 - Disclosure, IAS 16 - Disclosure
Explanation of independent valuer used for revaluation, land and buildings text IAS 16.77 b
Explanation of independent valuer used for revaluation, tangible exploration and evaluation
text IFRS 6.25, IAS 16.77 b
assets
Explanation of independent valuer used for revaluation, fixtures and fittings text IAS 16.77 b
Explanation of independent valuer used for revaluation, construction in progress text IAS 16.77 b
Explanation of independent valuer used for revaluation, office equipment text IAS 16.77 b
Explanation of independent valuer used for revaluation, vehicles text IAS 16.77 b
Explanation of independent valuer used for revaluation, machinery text IAS 16.77 b
Explanation of independent valuer used for revaluation, other property, plant and equipment text IAS 16.77 b
Explanation of independent valuer used for revaluation, property, plant and equipment text IAS 16.77 b
Disclosure of revaluation methods and assumptions explanatory text IFRS 6 - Disclosure, IAS 16 - Disclosure
Explanation of revaluation methods and assumptions, land and buildings text IAS 16.77 c
Explanation of revaluation methods and assumptions, tangible exploration and evaluation
text IFRS 6.25, IAS 16.77 c
assets
Explanation of revaluation methods and assumptions, fixtures and fittings text IAS 16.77 c
Explanation of revaluation methods and assumptions, construction in progress text IAS 16.77 c
Explanation of revaluation methods and assumptions, office equipment text IAS 16.77 c
Explanation of revaluation methods and assumptions, vehicles text IAS 16.77 c
Explanation of revaluation methods and assumptions, machinery text IAS 16.77 c
Explanation of revaluation methods and assumptions, other property, plant and equipment text IAS 16.77 c
Explanation of revaluation methods and assumptions, property, plant and equipment text IAS 16.77 c
[822120] Notes - Reconciliation of changes in property, plant and equipment
[alternative]
Reconciliation of changes in property, plant and equipment IAS 16 - Disclosure
40 - Disclosure
© IASCF 26
plans, IAS 37 - Disclosure, IFRS 6 - Disclosure,
Increase (decrease) through net exchange differences IAS 16 - Disclosure, IFRS 3 - Disclosures, IAS
40 - Disclosure, IAS 41 - Disclosure, IFRS
3 - Disclosures [2007-03-01] , IAS 38 - Disclosure
Increase (decrease) through net exchange differences, land and buildings X IAS 16.73 e (viii)
Increase (decrease) through net exchange differences, tangible exploration and evaluation
X IFRS 6.25, IAS 16.73 e (viii)
assets
Increase (decrease) through net exchange differences, fixtures and fittings X IAS 16.73 e (viii)
Increase (decrease) through net exchange differences, construction in progress X IAS 16.73 e (viii)
Increase (decrease) through net exchange differences, office equipment X IAS 16.73 e (viii)
Increase (decrease) through net exchange differences, vehicles X IAS 16.73 e (viii)
Increase (decrease) through net exchange differences, machinery X IAS 16.73 e (viii)
Increase (decrease) through net exchange differences, other property, plant and equipment X IAS 16.73 e (viii)
Total increase (decrease) through net exchange differences, property, plant and equipment X IAS 16.73 e (viii)
Additions other than through business combinations 40 - Disclosure, IAS 41 - Disclosure, IAS
38 - Disclosure
Additions other than through business combinations, land and buildings X IAS 16.73 e (i)
Additions other than through business combinations, tangible exploration and evaluation
X IFRS 6.25, IAS 16.73 e (i)
assets
Additions other than through business combinations, fixtures and fittings X IAS 16.73 e (i)
Additions other than through business combinations, construction in progress X IAS 16.73 e (i)
Additions other than through business combinations, office equipment X IAS 16.73 e (i)
Additions other than through business combinations, vehicles X IAS 16.73 e (i)
Additions other than through business combinations, machinery X IAS 16.73 e (i)
Additions other than through business combinations, other property, plant and equipment X IAS 16.73 e (i)
Total additions other than through business combinations, property, plant and equipment X IAS 16.73 e (i)
plans, IFRS 6 - Disclosure, IAS 16 - Disclosure,
Acquisitions through business combinations
IAS 40 - Disclosure, IAS 41 - Disclosure, IAS
38 - Disclosure
Acquisitions through business combinations, land and buildings X IAS 16.73 e (iii)
Acquisitions through business combinations, tangible exploration and evaluation assets X IFRS 6.25, IAS 16.73 e (iii)
Acquisitions through business combinations, fixtures and fittings X IAS 16.73 e (iii)
Acquisitions through business combinations, construction in progress X IAS 16.73 e (iii)
Acquisitions through business combinations, office equipment X IAS 16.73 e (iii)
Acquisitions through business combinations, vehicles X IAS 16.73 e (iii)
Acquisitions through business combinations, machinery X IAS 16.73 e (iii)
Acquisitions through business combinations, other property, plant and equipment X IAS 16.73 e (iii)
Total acquisitions through business combinations, property, plant and equipment X IAS 16.73 e (iii)
Disposals 40 - Disclosure, IAS 41 - Disclosure, IAS
38 - Disclosure
Disposals, land and buildings X IAS 16.73 e (ii)
Disposals, tangible exploration and evaluation assets X IFRS 6.25, IAS 16.73 e (ii)
Disposals, fixtures and fittings X IAS 16.73 e (ii)
Disposals, construction in progress X IAS 16.73 e (ii)
Disposals, office equipment X IAS 16.73 e (ii)
Disposals, vehicles X IAS 16.73 e (ii)
Disposals, machinery X IAS 16.73 e (ii)
Disposals, other property, plant and equipment X IAS 16.73 e (ii)
Total disposals, property, plant and equipment X IAS 16.73 e (ii)
Decrease through classified as held for sale
IAS 38 - Disclosure
Decrease through classified as held for sale, land and buildings X IAS 16.73 e (ii)
Decrease through classified as held for sale, tangible exploration and evaluation assets X IFRS 6.25, IAS 16.73 e (ii)
Decrease through classified as held for sale, fixtures and fittings X IAS 16.73 e (ii)
Decrease through classified as held for sale, construction in progress X IAS 16.73 e (ii)
Decrease through classified as held for sale, office equipment X IAS 16.73 e (ii)
Decrease through classified as held for sale, vehicles X IAS 16.73 e (ii)
Decrease through classified as held for sale, machinery X IAS 16.73 e (ii)
Decrease through classified as held for sale, other property, plant and equipment X IAS 16.73 e (ii)
Total decrease through classified as held for sale, property, plant and equipment X IAS 16.73 e (ii)
Depreciation
16 - Disclosure
Depreciation, land and buildings X IAS 16.73 e (vii)
Depreciation, tangible exploration and evaluation assets X IFRS 6.25, IAS 16.73 e (vii)
Depreciation, fixtures and fittings X IAS 16.73 e (vii)
Depreciation, construction in progress X IAS 16.73 e (vii)
© IASCF 27
Depreciation, office equipment X IAS 16.73 e (vii)
Depreciation, vehicles X IAS 16.73 e (vii)
Depreciation, machinery X IAS 16.73 e (vii)
Depreciation, other property, plant and equipment X IAS 16.73 e (vii)
Total depreciation, property, plant and equipment X IAS 16.73 e (vii)
Impairment loss recognised or reversed in profit or loss 36 - Disclosure, IFRS 6 - Disclosure, IAS
38 - Disclosure, IAS 16 - Disclosure
Impairment loss recognised in profit or loss
Impairment loss recognised in profit or loss, land and buildings X IAS 16.73 e (v)
Impairment loss recognised in profit or loss, tangible exploration and evaluation assets X IFRS 6.25, IAS 16.73 e (v)
Impairment loss recognised in profit or loss, fixtures and fittings X IAS 16.73 e (v)
Impairment loss recognised in profit or loss, construction in progress X IAS 16.73 e (v)
Impairment loss recognised in profit or loss, office equipment X IAS 16.73 e (v)
Impairment loss recognised in profit or loss, vehicles X IAS 16.73 e (v)
Impairment loss recognised in profit or loss, machinery X IAS 16.73 e (v)
Impairment loss recognised in profit or loss, other property, plant and equipment X IAS 16.73 e (v)
Total impairment loss recognised in profit or loss, property, plant and equipment X IAS 16.73 e (v) , IAS 36.126 a
Reversal of impairment loss recognised in profit or loss 40 - Disclosure, IAS 41 - Disclosure, IAS
Reversal of impairment loss recognised in profit or loss, land and buildings X IAS 16.73 e (vi)
Reversal of impairment loss recognised in profit or loss, tangible exploration and
X IFRS 6.25, IAS 16.73 e (vi)
evaluation assets
Reversal of impairment loss recognised in profit or loss, fixtures and fittings X IAS 16.73 e (vi)
Reversal of impairment loss recognised in profit or loss, construction in progress X IAS 16.73 e (vi)
Reversal of impairment loss recognised in profit or loss, office equipment X IAS 16.73 e (vi)
Reversal of impairment loss recognised in profit or loss, vehicles X IAS 16.73 e (vi)
Reversal of impairment loss recognised in profit or loss, machinery X IAS 16.73 e (vi)
Reversal of impairment loss recognised in profit or loss, other property, plant and
X IAS 16.73 e (vi)
equipment
Total reversal of impairment loss recognised in profit or loss, property, plant and
X IAS 36.126 b, IAS 16.73 e (vi)
equipment
Increase (decrease) through revaluation and impairment loss and reversal of impairment IFRS 6 - Disclosure, IAS 38 - Disclosure, IAS
loss 16 - Disclosure
Revaluation increase (decrease)
16 - Disclosure
Revaluation increase (decrease), land and buildings X IAS 16.73 e (iv)
Revaluation increase (decrease), tangible exploration and evaluation assets X IFRS 6.25, IAS 16.73 e (iv)
Revaluation increase (decrease), fixtures and fittings X IAS 16.73 e (iv)
Revaluation increase (decrease), construction in progress X IAS 16.73 e (iv)
Revaluation increase (decrease), office equipment X IAS 16.73 e (iv)
Revaluation increase (decrease), vehicles X IAS 16.73 e (iv)
Revaluation increase (decrease), machinery X IAS 16.73 e (iv)
Revaluation increase (decrease), other property, plant and equipment X IAS 16.73 e (iv)
Total revaluation increase (decrease), property, plant and equipment X IAS 16.73 e (iv)
Impairment loss recognised in other comprehensive income
Impairment loss recognised in other comprehensive income, land and buildings X IAS 16.73 e (iv)
Impairment loss recognised in other comprehensive income, tangible exploration and
X IFRS 6.25, IAS 16.73 e (iv)
evaluation assets
Impairment loss recognised in other comprehensive income, fixtures and fittings X IAS 16.73 e (iv)
Impairment loss recognised in other comprehensive income, construction in progress X IAS 16.73 e (iv)
Impairment loss recognised in other comprehensive income, office equipment X IAS 16.73 e (iv)
Impairment loss recognised in other comprehensive income, vehicles X IAS 16.73 e (iv)
Impairment loss recognised in other comprehensive income, machinery X IAS 16.73 e (iv)
Impairment loss recognised in other comprehensive income, other property, plant and
X IAS 16.73 e (iv)
equipment
Total impairment loss recognised in other comprehensive income, property, plant and
X IAS 36.126 c, IAS 16.73 e (iv)
equipment
Reversal of impairment loss recognised in other comprehensive income
Reversal of impairment loss recognised in other comprehensive income, land and
X IAS 16.73 e (iv)
buildings
Reversal of impairment loss recognised in other comprehensive income, tangible
X IFRS 6.25, IAS 16.73 e (iv)
exploration and evaluation assets
Reversal of impairment loss recognised in other comprehensive income, fixtures and
X IAS 16.73 e (iv)
fittings
Reversal of impairment loss recognised in other comprehensive income, construction in
X IAS 16.73 e (iv)
progress
© IASCF 28
Reversal of impairment loss recognised in other comprehensive income, office equipment X IAS 16.73 e (iv)
Reversal of impairment loss recognised in other comprehensive income, vehicles X IAS 16.73 e (iv)
Reversal of impairment loss recognised in other comprehensive income, machinery X IAS 16.73 e (iv)
Reversal of impairment loss recognised in other comprehensive income, other property,
X IAS 16.73 e (iv)
plant and equipment
Total reversal of impairment loss recognised in other comprehensive income, property,
X IAS 16.73 e (iv) , IAS 36.126 d
plant and equipment
IAS 38 - Disclosure
Increase (decrease) through transfers and other changes, land and buildings X IAS 16.73 e (ix)
Increase (decrease) through transfers and other changes, tangible exploration and evaluation
X IFRS 6.25, IAS 16.73 e (ix)
assets
Increase (decrease) through transfers and other changes, fixtures and fittings X IAS 16.73 e (ix)
Increase (decrease) through transfers and other changes, construction in progress X IAS 16.73 e (ix)
Increase (decrease) through transfers and other changes, office equipment X IAS 16.73 e (ix)
Increase (decrease) through transfers and other changes, vehicles X IAS 16.73 e (ix)
Increase (decrease) through transfers and other changes, machinery X IAS 16.73 e (ix)
Increase (decrease) through transfers and other changes, other property, plant and equipment X IAS 16.73 e (ix)
Total increase (decrease) through transfers and other changes, property, plant and equipment X IAS 16.73 e (ix)
Changes in property, plant and equipment IAS 16 - Disclosure
Changes in land and buildings X IAS 16.73 e
Changes in tangible exploration and evaluation assets X IFRS 6.25, IAS 16.73 e
Changes in fixtures and fittings X IAS 16.73 e
Changes in construction in progress X IAS 16.73 e
Changes in office equipment X IAS 16.73 e
Changes in vehicles X IAS 16.73 e
Changes in machinery X IAS 16.73 e
Changes in other property, plant and equipment X IAS 16.73 e
Total changes in property, plant and equipment X IAS 16.73 e
[822130] Notes - Reconciliation of changes in property, plant and equipment
Reconciliation of changes in property, plant and equipment IAS 16 - Disclosure
40 - Disclosure
Changes in land and buildings IAS 16 - Disclosure
Additions other than through business combinations, land and buildings X IAS 16.73 e (i)
Acquisitions through business combinations, land and buildings X IAS 16.73 e (iii)
Increase (decrease) through net exchange differences, land and buildings X IAS 16.73 e (viii)
Depreciation, land and buildings (X) IAS 16.73 e (vii)
Impairment loss recognised in profit or loss, land and buildings (X) IAS 16.73 e (v)
Reversal of impairment loss recognised in profit or loss, land and buildings X IAS 16.73 e (vi)
Revaluation increase (decrease), land and buildings X IAS 16.73 e (iv)
Impairment loss recognised in other comprehensive income, land and buildings (X) IAS 16.73 e (iv)
Reversal of impairment loss recognised in other comprehensive income, land and buildings X IAS 16.73 e (iv)
Increase (decrease) through transfers and other changes, land and buildings X IAS 16.73 e (ix)
Disposals, land and buildings (X) IAS 16.73 e (ii)
Decrease through classified as held for sale, land and buildings (X) IAS 16.73 e (ii)
Total changes in land and buildings X IAS 16.73 e
Changes in tangible exploration and evaluation assets IFRS 6 - Disclosure, IAS 16 - Disclosure
X IFRS 6.25, IAS 16.73 e (i)
assets
assets
Depreciation, tangible exploration and evaluation assets (X) IFRS 6.25, IAS 16.73 e (vii)
Impairment loss recognised in profit or loss, tangible exploration and evaluation assets (X) IFRS 6.25, IAS 16.73 e (v)
Reversal of impairment loss recognised in profit or loss, tangible exploration and evaluation
X IFRS 6.25, IAS 16.73 e (vi)
assets
(X) IFRS 6.25, IAS 16.73 e (iv)
evaluation assets
Reversal of impairment loss recognised in other comprehensive income, tangible exploration
X IFRS 6.25, IAS 16.73 e (iv)
and evaluation assets
X IFRS 6.25, IAS 16.73 e (ix)
assets
© IASCF 29
Disposals, tangible exploration and evaluation assets (X) IFRS 6.25, IAS 16.73 e (ii)
Decrease through classified as held for sale, tangible exploration and evaluation assets (X) IFRS 6.25, IAS 16.73 e (ii)
Total changes in tangible exploration and evaluation assets X IFRS 6.25, IAS 16.73 e
Changes in fixtures and fittings IAS 16 - Disclosure
Additions other than through business combinations, fixtures and fittings X IAS 16.73 e (i)
Acquisitions through business combinations, fixtures and fittings X IAS 16.73 e (iii)
Increase (decrease) through net exchange differences, fixtures and fittings X IAS 16.73 e (viii)
Depreciation, fixtures and fittings (X) IAS 16.73 e (vii)
Impairment loss recognised in profit or loss, fixtures and fittings (X) IAS 16.73 e (v)
Reversal of impairment loss recognised in profit or loss, fixtures and fittings X IAS 16.73 e (vi)
Revaluation increase (decrease), fixtures and fittings X IAS 16.73 e (iv)
Impairment loss recognised in other comprehensive income, fixtures and fittings (X) IAS 16.73 e (iv)
Reversal of impairment loss recognised in other comprehensive income, fixtures and fittings X IAS 16.73 e (iv)
Increase (decrease) through transfers and other changes, fixtures and fittings X IAS 16.73 e (ix)
Disposals, fixtures and fittings (X) IAS 16.73 e (ii)
Decrease through classified as held for sale, fixtures and fittings (X) IAS 16.73 e (ii)
Total changes in fixtures and fittings X IAS 16.73 e
Changes in construction in progress IAS 16 - Disclosure
Additions other than through business combinations, construction in progress X IAS 16.73 e (i)
Acquisitions through business combinations, construction in progress X IAS 16.73 e (iii)
Increase (decrease) through net exchange differences, construction in progress X IAS 16.73 e (viii)
Depreciation, construction in progress (X) IAS 16.73 e (vii)
Impairment loss recognised in profit or loss, construction in progress (X) IAS 16.73 e (v)
Reversal of impairment loss recognised in profit or loss, construction in progress X IAS 16.73 e (vi)
Revaluation increase (decrease), construction in progress X IAS 16.73 e (iv)
Impairment loss recognised in other comprehensive income, construction in progress (X) IAS 16.73 e (iv)
Reversal of impairment loss recognised in other comprehensive income, construction in
X IAS 16.73 e (iv)
progress
Increase (decrease) through transfers and other changes, construction in progress X IAS 16.73 e (ix)
Disposals, construction in progress (X) IAS 16.73 e (ii)
Decrease through classified as held for sale, construction in progress (X) IAS 16.73 e (ii)
Total changes in construction in progress X IAS 16.73 e
Changes in office equipment IAS 16 - Disclosure
Additions other than through business combinations, office equipment X IAS 16.73 e (i)
Acquisitions through business combinations, office equipment X IAS 16.73 e (iii)
Increase (decrease) through net exchange differences, office equipment X IAS 16.73 e (viii)
Depreciation, office equipment (X) IAS 16.73 e (vii)
Impairment loss recognised in profit or loss, office equipment (X) IAS 16.73 e (v)
Reversal of impairment loss recognised in profit or loss, office equipment X IAS 16.73 e (vi)
Revaluation increase (decrease), office equipment X IAS 16.73 e (iv)
Impairment loss recognised in other comprehensive income, office equipment (X) IAS 16.73 e (iv)
Reversal of impairment loss recognised in other comprehensive income, office equipment X IAS 16.73 e (iv)
Increase (decrease) through transfers and other changes, office equipment X IAS 16.73 e (ix)
Disposals, office equipment (X) IAS 16.73 e (ii)
Decrease through classified as held for sale, office equipment (X) IAS 16.73 e (ii)
Total changes in office equipment X IAS 16.73 e
Changes in vehicles IAS 16 - Disclosure
Additions other than through business combinations, vehicles X IAS 16.73 e (i)
Acquisitions through business combinations, vehicles X IAS 16.73 e (iii)
Increase (decrease) through net exchange differences, vehicles X IAS 16.73 e (viii)
Depreciation, vehicles (X) IAS 16.73 e (vii)
Impairment loss recognised in profit or loss, vehicles (X) IAS 16.73 e (v)
Reversal of impairment loss recognised in profit or loss, vehicles X IAS 16.73 e (vi)
Revaluation increase (decrease), vehicles X IAS 16.73 e (iv)
Impairment loss recognised in other comprehensive income, vehicles (X) IAS 16.73 e (iv)
Reversal of impairment loss recognised in other comprehensive income, vehicles X IAS 16.73 e (iv)
Increase (decrease) through transfers and other changes, vehicles X IAS 16.73 e (ix)
Disposals, vehicles (X) IAS 16.73 e (ii)
Decrease through classified as held for sale, vehicles (X) IAS 16.73 e (ii)
Total changes in vehicles X IAS 16.73 e
Changes in machinery IAS 16 - Disclosure
Additions other than through business combinations, machinery X IAS 16.73 e (i)
Acquisitions through business combinations, machinery X IAS 16.73 e (iii)
Increase (decrease) through net exchange differences, machinery X IAS 16.73 e (viii)
Depreciation, machinery (X) IAS 16.73 e (vii)
Impairment loss recognised in profit or loss, machinery (X) IAS 16.73 e (v)
Reversal of impairment loss recognised in profit or loss, machinery X IAS 16.73 e (vi)
© IASCF 30
Revaluation increase (decrease), machinery X IAS 16.73 e (iv)
Impairment loss recognised in other comprehensive income, machinery (X) IAS 16.73 e (iv)
Reversal of impairment loss recognised in other comprehensive income, machinery X IAS 16.73 e (iv)
Increase (decrease) through transfers and other changes, machinery X IAS 16.73 e (ix)
Disposals, machinery (X) IAS 16.73 e (ii)
Decrease through classified as held for sale, machinery (X) IAS 16.73 e (ii)
Total changes in machinery X IAS 16.73 e
Changes in other property, plant and equipment IAS 16 - Disclosure
Additions other than through business combinations, other property, plant and equipment X IAS 16.73 e (i)
Acquisitions through business combinations, other property, plant and equipment X IAS 16.73 e (iii)
Increase (decrease) through net exchange differences, other property, plant and equipment X IAS 16.73 e (viii)
Depreciation, other property, plant and equipment (X) IAS 16.73 e (vii)
Impairment loss recognised in profit or loss, other property, plant and equipment (X) IAS 16.73 e (v)
Reversal of impairment loss recognised in profit or loss, other property, plant and equipment X IAS 16.73 e (vi)
Revaluation increase (decrease), other property, plant and equipment X IAS 16.73 e (iv)
Impairment loss recognised in other comprehensive income, other property, plant and
(X) IAS 16.73 e (iv)
equipment
Reversal of impairment loss recognised in other comprehensive income, other property, plant
X IAS 16.73 e (iv)
and equipment
Increase (decrease) through transfers and other changes, other property, plant and equipment X IAS 16.73 e (ix)
Disposals, other property, plant and equipment (X) IAS 16.73 e (ii)
Decrease through classified as held for sale, other property, plant and equipment (X) IAS 16.73 e (ii)
Total changes in other property, plant and equipment X IAS 16.73 e
Changes in property, plant and equipment IAS 16 - Disclosure
Additions other than through business combinations, property, plant and equipment X IAS 16.73 e (i)
Acquisitions through business combinations, property, plant and equipment X IAS 16.73 e (iii)
Increase (decrease) through net exchange differences, property, plant and equipment X IAS 16.73 e (viii)
Depreciation, property, plant and equipment (X) IAS 16.73 e (vii)
Impairment loss recognised in profit or loss, property, plant and equipment (X) IAS 16.73 e (v) , IAS 36.126 a
Reversal of impairment loss recognised in profit or loss, property, plant and equipment X IAS 36.126 b, IAS 16.73 e (vi)
Revaluation increase (decrease), property, plant and equipment X IAS 16.73 e (iv)
Impairment loss recognised in other comprehensive income, property, plant and equipment (X) IAS 36.126 c, IAS 16.73 e (iv)
Reversal of impairment loss recognised in other comprehensive income, property, plant and
X IAS 16.73 e (iv) , IAS 36.126 d
equipment
Increase (decrease) through transfers and other changes, property, plant and equipment X IAS 16.73 e (ix)
Disposals, property, plant and equipment (X) IAS 16.73 e (ii)
Decrease through classified as held for sale, property, plant and equipment (X) IAS 16.73 e (ii)
Total changes in property, plant and equipment X IAS 16.73 e
[822140] Notes - Classes of property, plant and equipment, gross carrying amount/
accumulated depreciation [alternative]
Classes of property, plant and equipment, gross carrying amount/accumulated depreciation IAS 16 - Disclosure
Property, plant and equipment, gross/net and additional information IAS 16 - Disclosure
Gross amount, accumulated depreciation, impairment, and carrying amount IAS 16 - Disclosure
Property, plant and equipment, gross IAS 16 - Disclosure
Land and buildings, gross X IAS 16.73 d
Tangible exploration and evaluation assets, gross X IFRS 6.25, IAS 16.73 d
Fixtures and fittings, gross X IAS 16.73 d
Construction in progress, gross X IAS 16.73 d
Office equipment, gross X IAS 16.73 d
Vehicles, gross X IAS 16.73 d
Machinery, gross X IAS 16.73 d
Other property, plant and equipment, gross X IAS 16.73 d
Total property, plant and equipment, gross X IAS 16.73 d
Accumulated depreciation and impairment IAS 16 - Disclosure
Land and buildings, accumulated depreciation and impairment X IAS 16.73 d
Tangible exploration and evaluation assets, accumulated depreciation and impairment X IFRS 6.25, IAS 16.73 d
Fixtures and fittings, accumulated depreciation and impairment X IAS 16.73 d
Construction in progress, accumulated depreciation and impairment X IAS 16.73 d
Office equipment, accumulated depreciation and impairment X IAS 16.73 d
Vehicles, accumulated depreciation and impairment X IAS 16.73 d
Machinery, accumulated depreciation and impairment X IAS 16.73 d
Other property, plant and equipment, accumulated depreciation and impairment X IAS 16.73 d
Total property, plant and equipment, accumulated depreciation and impairment X IAS 16.73 d
16 - Disclosure
Land and buildings X IAS 16.73 d
Tangible exploration and evaluation assets X IFRS 6.25, IAS 16.73 d
Fixtures and fittings X IAS 16.73 d
© IASCF 31
Construction in progress X IAS 16.73 d
Office equipment X IAS 16.73 d
Vehicles X IAS 16.73 d
Machinery X IAS 16.73 d
Other property, plant and equipment X IAS 16.73 d
Total property, plant and equipment X IAS 16.73 d, IAS 1.54 a
Additional information IFRS 6 - Disclosure, IAS 16 - Disclosure
Expenditures recognised for constructions IFRS 6 - Disclosure, IAS 16 - Disclosure
Land and buildings, expenditures recognised for constructions X IAS 16.74 b
Tangible exploration and evaluation assets, expenditures recognised for constructions X IFRS 6.25, IAS 16.74 b
Fixtures and fittings, expenditures recognised for constructions X IAS 16.74 b
Construction in progress, expenditures recognised for constructions X IAS 16.74 b
Office equipment, expenditures recognised for constructions X IAS 16.74 b
Vehicles, expenditures recognised for constructions X IAS 16.74 b
Machinery, expenditures recognised for constructions X IAS 16.74 b
Other property, plant and equipment, expenditures recognised for constructions X IAS 16.74 b
Property, plant and equipment, expenditures recognised for constructions X IAS 16.74 b
Temporarily idle IFRS 6 - Disclosure, IAS 16 - Disclosure
Land and buildings, temporarily idle X IAS 16.79 a
Tangible exploration and evaluation assets, temporarily idle X IFRS 6.25, IAS 16.79 a
Fixtures and fittings, temporarily idle X IAS 16.79 a
Construction in progress, temporarily idle X IAS 16.79 a
Office equipment, temporarily idle X IAS 16.79 a
Vehicles, temporarily idle X IAS 16.79 a
Machinery, temporarily idle X IAS 16.79 a
Other property, plant and equipment, temporarily idle X IAS 16.79 a
Property, plant and equipment, temporarily idle X IAS 16.79 a
Gross carrying amount fully depreciated IFRS 6 - Disclosure, IAS 16 - Disclosure
Land and buildings, gross carrying amount fully depreciated X IAS 16.79 b
Tangible exploration and evaluation assets, gross carrying amount fully depreciated X IFRS 6.25, IAS 16.79 b
Fixtures and fittings, gross carrying amount fully depreciated X IAS 16.79 b
Office equipment, gross carrying amount fully depreciated X IAS 16.79 b
Vehicles, gross carrying amount fully depreciated X IAS 16.79 b
Machinery, gross carrying amount fully depreciated X IAS 16.79 b
Other property, plant and equipment, gross carrying amount fully depreciated X IAS 16.79 b
Property, plant and equipment, gross carrying amount fully depreciated X IAS 16.79 b
Carrying amount of assets retired from active use IFRS 6 - Disclosure, IAS 16 - Disclosure
Land and buildings, carrying amount of assets retired from active use X IAS 16.79 c
Tangible exploration and evaluation assets, carrying amount of assets retired from active
X IAS 16.79 c, IFRS 6.25
use
Fixtures and fittings, carrying amount of assets retired from active use X IAS 16.79 c
Office equipment, carrying amount of assets retired from active use X IAS 16.79 c
Vehicles, carrying amount of assets retired from active use X IAS 16.79 c
Machinery, carrying amount of assets retired from active use X IAS 16.79 c
Other property, plant and equipment, carrying amount of assets retired from active use X IAS 16.79 c
Property, plant and equipment, carrying amount of assets retired from active use X IAS 16.79 c
[822150] Notes - Classes of property, plant and equipment, gross carrying amount/
accumulated depreciation
Classes of property, plant and equipment, gross carrying amount/accumulated depreciation IAS 16 - Disclosure
Classes
16 - Disclosure
Land and buildings IAS 16 - Disclosure
Land and buildings, gross X IAS 16.73 d
Land and buildings, accumulated depreciation and impairment (X) IAS 16.73 d
Net land and buildings X IAS 16.73 d
Land and buildings, expenditures recognised for constructions X IAS 16.74 b
Land and buildings, temporarily idle X IAS 16.79 a
Land and buildings, gross carrying amount fully depreciated X IAS 16.79 b
Land and buildings, carrying amount of assets retired from active use X IAS 16.79 c
Tangible exploration and evaluation assets IFRS 6 - Disclosure, IAS 16 - Disclosure
Tangible exploration and evaluation assets, accumulated depreciation and impairment (X) IFRS 6.25, IAS 16.73 d
Net tangible exploration and evaluation assets X IFRS 6.25, IAS 16.73 d
Tangible exploration and evaluation assets, carrying amount of assets retired from active use X IAS 16.79 c, IFRS 6.25
Fixtures and fittings IAS 16 - Disclosure
© IASCF 32
Fixtures and fittings, gross X IAS 16.73 d
Fixtures and fittings, accumulated depreciation and impairment (X) IAS 16.73 d
Net fixtures and fittings X IAS 16.73 d
Fixtures and fittings, expenditures recognised for constructions X IAS 16.74 b
Fixtures and fittings, temporarily idle X IAS 16.79 a
Fixtures and fittings, gross carrying amount fully depreciated X IAS 16.79 b
Fixtures and fittings, carrying amount of assets retired from active use X IAS 16.79 c
Construction in progress IAS 16 - Disclosure
Construction in progress, gross X IAS 16.73 d
Construction in progress, accumulated depreciation and impairment (X) IAS 16.73 d
Net construction in progress X IAS 16.73 d
Construction in progress, expenditures recognised for constructions X IAS 16.74 b
Construction in progress, temporarily idle X IAS 16.79 a
Office equipment IAS 16 - Disclosure
Office equipment, gross X IAS 16.73 d
Office equipment, accumulated depreciation and impairment (X) IAS 16.73 d
Net office equipment X IAS 16.73 d
Office equipment, expenditures recognised for constructions X IAS 16.74 b
Office equipment, temporarily idle X IAS 16.79 a
Office equipment, gross carrying amount fully depreciated X IAS 16.79 b
Office equipment, carrying amount of assets retired from active use X IAS 16.79 c
Vehicles IAS 16 - Disclosure
Vehicles, gross X IAS 16.73 d
Vehicles, accumulated depreciation and impairment (X) IAS 16.73 d
Net vehicles X IAS 16.73 d
Vehicles, expenditures recognised for constructions X IAS 16.74 b
Vehicles, temporarily idle X IAS 16.79 a
Vehicles, gross carrying amount fully depreciated X IAS 16.79 b
Vehicles, carrying amount of assets retired from active use X IAS 16.79 c
Machinery IAS 16 - Disclosure
Machinery, gross X IAS 16.73 d
Machinery, accumulated depreciation and impairment (X) IAS 16.73 d
Net machinery X IAS 16.73 d
Machinery, expenditures recognised for constructions X IAS 16.74 b
Machinery, temporarily idle X IAS 16.79 a
Machinery, gross carrying amount fully depreciated X IAS 16.79 b
Machinery, carrying amount of assets retired from active use X IAS 16.79 c
Other property, plant and equipment IAS 16 - Disclosure
Other property, plant and equipment, gross X IAS 16.73 d
Other property, plant and equipment, accumulated depreciation and impairment (X) IAS 16.73 d
Net other property, plant and equipment X IAS 16.73 d
Other property, plant and equipment, expenditures recognised for constructions X IAS 16.74 b
Other property, plant and equipment, temporarily idle X IAS 16.79 a
Other property, plant and equipment, gross carrying amount fully depreciated X IAS 16.79 b
Other property, plant and equipment, carrying amount of assets retired from active use X IAS 16.79 c
16 - Disclosure
Property, plant and equipment, gross X IAS 16.73 d
Property, plant and equipment, accumulated depreciation and impairment (X) IAS 16.73 d
Net property, plant and equipment X IAS 16.73 d, IAS 1.54 a
Property, plant and equipment, expenditures recognised for constructions X IAS 16.74 b
Property, plant and equipment, temporarily idle X IAS 16.79 a
Property, plant and equipment, gross carrying amount fully depreciated X IAS 16.79 b
Property, plant and equipment, carrying amount of assets retired from active use X IAS 16.79 c
[822160] Notes - Revalued amounts, property, plant and equipment [alternative]
Revaluation of property, plant and equipment IAS 16 - Disclosure
Property, plant and equipment, revaluation IAS 16 - Disclosure
Revaluation
16 - Disclosure
Carrying amount of revalued assets by active market prices IFRS 6 - Disclosure, IAS 16 - Disclosure
Land and buildings, carrying amount of revalued assets by active market prices X IAS 16.77 d
Tangible exploration and evaluation assets, carrying amount of revalued assets by active
X IFRS 6.25, IAS 16.77 d
market prices
Fixtures and fittings, carrying amount of revalued assets by active market prices X IAS 16.77 d
Construction in progress, carrying amount of revalued assets by active market prices X IAS 16.77 d
Office equipment, carrying amount of revalued assets by active market prices X IAS 16.77 d
Vehicles, carrying amount of revalued assets by active market prices X IAS 16.77 d
Machinery, carrying amount of revalued assets by active market prices X IAS 16.77 d
© IASCF 33
Other property, plant and equipment, carrying amount of revalued assets by active market
X IAS 16.77 d
prices
Total property, plant and equipment, carrying amount of revalued assets by active market
X IAS 16.77 d
prices
Carrying amount of revalued assets by estimations IFRS 6 - Disclosure, IAS 16 - Disclosure
Land and buildings, carrying amount of revalued assets by estimations X IAS 16.77 d
Tangible exploration and evaluation assets, carrying amount of revalued assets by
X IFRS 6.25, IAS 16.77 d
estimations
Fixtures and fittings, carrying amount of revalued assets by estimations X IAS 16.77 d
Construction in progress, carrying amount of revalued assets by estimations X IAS 16.77 d
Office equipment, carrying amount of revalued assets by estimations X IAS 16.77 d
Vehicles, carrying amount of revalued assets by estimations X IAS 16.77 d
Machinery, carrying amount of revalued assets by estimations X IAS 16.77 d
Other property, plant and equipment, carrying amount of revalued assets by estimations X IAS 16.77 d
Total property, plant and equipment, carrying amount of revalued assets by estimations X IAS 16.77 d
Carrying amount of revalued assets
16 - Disclosure
Land and buildings, carrying amount of revalued assets X IAS 16.77
Tangible exploration and evaluation assets, carrying amount of revalued assets X IFRS 6.25, IAS 16.77
Fixtures and fittings, carrying amount of revalued assets X IAS 16.77
Construction in progress, carrying amount of revalued assets X IAS 16.77
Office equipment, carrying amount of revalued assets X IAS 16.77
Vehicles, carrying amount of revalued assets X IAS 16.77
Machinery, carrying amount of revalued assets X IAS 16.77
Other property, plant and equipment, carrying amount of revalued assets X IAS 16.77
Total property, plant and equipment, carrying amount of revalued assets X IAS 16.77
Carrying amount at cost of revalued assets
16 - Disclosure
Land and buildings, carrying amount at cost of revalued assets X IAS 16.77 e
Tangible exploration and evaluation assets, carrying amount at cost of revalued assets X IFRS 6.25, IAS 16.73 e
Fixtures and fittings, carrying amount at cost of revalued assets X IAS 16.77 e
Construction in progress, carrying amount at cost of revalued assets X IAS 16.77 e
Office equipment, carrying amount at cost of revalued assets X IAS 16.77 e
Vehicles, carrying amount at cost of revalued assets X IAS 16.77 e
Machinery, carrying amount at cost of revalued assets X IAS 16.77 e
Other property, plant and equipment, carrying amount at cost of revalued assets X IAS 16.77 e
Property, plant and equipment, carrying amount at cost of revalued assets X IAS 16.77 e
Revaluation surplus
16 - Disclosure
Land and buildings, revaluation surplus X IAS 16.77 f
Tangible exploration and evaluation assets, revaluation surplus X IFRS 6.25, IAS 16.77 f
Fixtures and fittings, revaluation surplus X IAS 16.77 f
Construction in progress, revaluation surplus X IAS 16.77 f
Office equipment, revaluation surplus X IAS 16.77 f
Vehicles, revaluation surplus X IAS 16.77 f
Machinery, revaluation surplus X IAS 16.77 f
Other property, plant and equipment, revaluation surplus X IAS 16.77 f
Property, plant and equipment, revaluation surplus X IAS 16.77 f
[822170] Notes - Revalued amounts, property, plant and equipment
Revaluation of property, plant and equipment IAS 16 - Disclosure
Classes
16 - Disclosure
Land and buildings IAS 16 - Disclosure
Land and buildings, carrying amount of revalued assets by active market prices X IAS 16.77 d
Land and buildings, carrying amount of revalued assets by estimations X IAS 16.77 d
Land and buildings, carrying amount of revalued assets X IAS 16.77
Land and buildings, carrying amount at cost of revalued assets X IAS 16.77 e
Land and buildings, revaluation surplus X IAS 16.77 f
X IFRS 6.25, IAS 16.77 d
market prices
Tangible exploration and evaluation assets, carrying amount of revalued assets by estimations X IFRS 6.25, IAS 16.77 d
Fixtures and fittings IAS 16 - Disclosure
Fixtures and fittings, carrying amount of revalued assets by active market prices X IAS 16.77 d
Fixtures and fittings, carrying amount of revalued assets by estimations X IAS 16.77 d
Fixtures and fittings, carrying amount of revalued assets X IAS 16.77
© IASCF 34
Fixtures and fittings, carrying amount at cost of revalued assets X IAS 16.77 e
Fixtures and fittings, revaluation surplus X IAS 16.77 f
Construction in progress IAS 16 - Disclosure
Construction in progress, carrying amount of revalued assets by active market prices X IAS 16.77 d
Construction in progress, carrying amount of revalued assets by estimations X IAS 16.77 d
Construction in progress, carrying amount of revalued assets X IAS 16.77
Construction in progress, carrying amount at cost of revalued assets X IAS 16.77 e
Construction in progress, revaluation surplus X IAS 16.77 f
Office equipment IAS 16 - Disclosure
Office equipment, carrying amount of revalued assets by active market prices X IAS 16.77 d
Office equipment, carrying amount of revalued assets by estimations X IAS 16.77 d
Office equipment, carrying amount of revalued assets X IAS 16.77
Office equipment, carrying amount at cost of revalued assets X IAS 16.77 e
Office equipment, revaluation surplus X IAS 16.77 f
Vehicles IAS 16 - Disclosure
Vehicles, carrying amount of revalued assets by active market prices X IAS 16.77 d
Vehicles, carrying amount of revalued assets by estimations X IAS 16.77 d
Vehicles, carrying amount of revalued assets X IAS 16.77
Vehicles, carrying amount at cost of revalued assets X IAS 16.77 e
Vehicles, revaluation surplus X IAS 16.77 f
Machinery IAS 16 - Disclosure
Machinery, carrying amount of revalued assets by active market prices X IAS 16.77 d
Machinery, carrying amount of revalued assets by estimations X IAS 16.77 d
Machinery, carrying amount of revalued assets X IAS 16.77
Machinery, carrying amount at cost of revalued assets X IAS 16.77 e
Machinery, revaluation surplus X IAS 16.77 f
Other property, plant and equipment IAS 16 - Disclosure
Other property, plant and equipment, carrying amount of revalued assets by active market
X IAS 16.77 d
prices
Other property, plant and equipment, carrying amount of revalued assets by estimations X IAS 16.77 d
Other property, plant and equipment, carrying amount of revalued assets X IAS 16.77
Other property, plant and equipment, carrying amount at cost of revalued assets X IAS 16.77 e
Other property, plant and equipment, revaluation surplus X IAS 16.77 f
16 - Disclosure
Property, plant and equipment, carrying amount of revalued assets by active market prices X IAS 16.77 d
Property, plant and equipment, carrying amount of revalued assets by estimations X IAS 16.77 d
Property, plant and equipment, carrying amount of revalued assets X IAS 16.77
Property, plant and equipment, carrying amount at cost of revalued assets X IAS 16.77 e
Property, plant and equipment, revaluation surplus X IAS 16.77 f
[822200] Notes - Exploration and evaluation assets
Disclosure of exploration and evaluation assets explanatory text IFRS 6 - Disclosure
Description of accounting policy for exploration and evaluation expenditures text IFRS 6.23
Explanation of amounts recognised arising from exploration and evaluation of mineral resources text IFRS 6.23
[822210] Notes - Measurement for exploration and evaluation assets
Disclosure of measurement information, exploration and evaluation assets explanatory text IFRS 6 - Disclosure
Disclosure of measurement bases explanatory text IFRS 6 - Disclosure, IAS 16 - Disclosure
Measurement bases, intangible exploration and evaluation assets text IFRS 6.25
Measurement bases, tangible exploration and evaluation assets text IFRS 6.25, IAS 16.73 a
Disclosure of depreciation and amortisation method explanatory text IFRS 6 - Disclosure
Amortisation method, intangible exploration and evaluation assets text IFRS 6.25, IAS 38.118 b
Depreciation method, tangible exploration and evaluation assets text IFRS 6.25, IAS 16.73 b
Disclosure of useful lives or depreciation and amortisation rates explanatory text IFRS 6 - Disclosure
Useful lives or amortisation rates, intangible exploration and evaluation assets text IFRS 6.25, IAS 38.118 a
Useful lives or depreciation rates, tangible exploration and evaluation assets text IFRS 6.25, IAS 16.73 c
Disclosure of revaluation information explanatory text IFRS 6 - Disclosure, IAS 16 - Disclosure
16 - Disclosure
Effective dates of revaluation, intangible exploration and evaluation assets text IFRS 6.25, IAS 38.124 a (i)
Effective dates of revaluation, tangible exploration and evaluation assets text IFRS 6.25, IAS 16.77 a
Disclosure of independent valuer used for revaluation explanatory text IFRS 6 - Disclosure, IAS 16 - Disclosure
Explanation of independent valuer used for revaluation, tangible exploration and evaluation
text IFRS 6.25, IAS 16.77 b
assets
Disclosure of revaluation methods and assumptions explanatory text IFRS 6 - Disclosure, IAS 16 - Disclosure
Explanation of revaluation methods and assumptions, intangible exploration and evaluation
text IFRS 6.25
assets
Explanation of revaluation methods and assumptions, tangible exploration and evaluation
text IFRS 6.25, IAS 16.77 c
assets
© IASCF 35
[822220] Notes - Reconciliation of changes in exploration and evaluation assets
[alternative]
Reconciliation of changes in exploration and evaluation assets IFRS 6 - Disclosure
40 - Disclosure
Increase (decrease) through net exchange differences, intangible exploration and evaluation
X IFRS 6.25, IAS 38.118 e (vii)
assets
assets
Total increase (decrease) through net exchange differences, exploration and evaluation assets X IFRS 6.25
38 - Disclosure
Additions other than through business combinations, intangible exploration and evaluation
X IFRS 6.25, IAS 38.118 e (i)
assets
X IFRS 6.25, IAS 16.73 e (i)
assets
Total additions other than through business combinations, exploration and evaluation assets X IFRS 6.25
38 - Disclosure
Acquisitions through business combinations, intangible exploration and evaluation assets X IFRS 6.25, IAS 38.118 e (i)
Total acquisitions through business combinations, exploration and evaluation assets X IFRS 6.25
38 - Disclosure
Disposals, intangible exploration and evaluation assets X IFRS 6.25, IAS 38.118 e (ii)
Disposals, tangible exploration and evaluation assets X IFRS 6.25, IAS 16.73 e (ii)
Total disposals, exploration and evaluation assets X IFRS 6.25
IAS 38 - Disclosure
Decrease through classified as held for sale, intangible exploration and evaluation assets X IFRS 6.25, IAS 38.118 e (ii)
Decrease through classified as held for sale, tangible exploration and evaluation assets X IFRS 6.25, IAS 16.73 e (ii)
Total decrease through classified as held for sale, exploration and evaluation assets X IFRS 6.25
Depreciation and amortisation IFRS 6 - Disclosure
Amortisation, intangible exploration and evaluation assets X IFRS 6.25, IAS 38.118 e (vi)
Depreciation, tangible exploration and evaluation assets X IFRS 6.25, IAS 16.73 e (vii)
Total depreciation and amortisation, exploration and evaluation assets X IFRS 6.25
Impairment loss recognised in profit or loss, intangible exploration and evaluation assets X IFRS 6.25, IAS 38.118 e (iv)
Impairment loss recognised in profit or loss, tangible exploration and evaluation assets X IFRS 6.25, IAS 16.73 e (v)
Total impairment loss recognised in profit or loss, exploration and evaluation assets X IFRS 6.25
Reversal of impairment loss recognised in profit or loss, intangible exploration and
X IFRS 6.25, IAS 38.118 e (v)
evaluation assets
Reversal of impairment loss recognised in profit or loss, tangible exploration and
X IFRS 6.25, IAS 16.73 e (vi)
evaluation assets
Total reversal of impairment loss recognised in profit or loss, exploration and evaluation
X IFRS 6.25
assets
16 - Disclosure
Revaluation increase (decrease), intangible exploration and evaluation assets X IFRS 6.25, IAS 38.118 e (iii)
© IASCF 36
Total revaluation increase (decrease), exploration and evaluation assets X IFRS 6.25
Impairment loss recognised in other comprehensive income, intangible exploration and
X IFRS 6.25, IAS 38.118 e (iii)
evaluation assets
X IFRS 6.25, IAS 16.73 e (iv)
evaluation assets
Total impairment loss recognised in other comprehensive income, exploration and
X IFRS 6.25
evaluation assets
Reversal of impairment loss recognised in other comprehensive income, intangible
X IFRS 6.25, IAS 38.118 e (iii)
Reversal of impairment loss recognised in other comprehensive income, tangible
X IFRS 6.25, IAS 16.73 e (iv)
Total reversal of impairment loss recognised in other comprehensive income, exploration
X IFRS 6.25
IAS 38 - Disclosure
Increase (decrease) through transfers and other changes, intangible exploration and
evaluation assets
X IFRS 6.25, IAS 16.73 e (ix)
assets
Total increase (decrease) through transfers and other changes, exploration and evaluation
X IFRS 6.25
assets
Changes in exploration and evaluation assets IFRS 6 - Disclosure
Changes in intangible exploration and evaluation assets X IFRS 6.25, IAS 38.118 e
Changes in tangible exploration and evaluation assets X IFRS 6.25, IAS 16.73 e
Total changes in exploration and evaluation assets X IFRS 6.25
[822230] Notes - Reconciliation of changes in exploration and evaluation assets
Reconciliation of changes in exploration and evaluation assets IFRS 6 - Disclosure
40 - Disclosure
Changes in intangible exploration and evaluation assets IFRS 6 - Disclosure, IAS 38 - Disclosure
X IFRS 6.25, IAS 38.118 e (i)
assets
X IFRS 6.25, IAS 38.118 e (vii)
assets
Amortisation, intangible exploration and evaluation assets (X) IFRS 6.25, IAS 38.118 e (vi)
Impairment loss recognised in profit or loss, intangible exploration and evaluation assets (X) IFRS 6.25, IAS 38.118 e (iv)
Reversal of impairment loss recognised in profit or loss, intangible exploration and evaluation
X IFRS 6.25, IAS 38.118 e (v)
assets
(X) IFRS 6.25, IAS 38.118 e (iii)
evaluation assets
Reversal of impairment loss recognised in other comprehensive income, intangible exploration
X IFRS 6.25, IAS 38.118 e (iii)
evaluation assets
Disposals, intangible exploration and evaluation assets (X) IFRS 6.25, IAS 38.118 e (ii)
Decrease through classified as held for sale, intangible exploration and evaluation assets (X) IFRS 6.25, IAS 38.118 e (ii)
Total changes in intangible exploration and evaluation assets X IFRS 6.25, IAS 38.118 e
Changes in tangible exploration and evaluation assets IFRS 6 - Disclosure, IAS 16 - Disclosure
X IFRS 6.25, IAS 16.73 e (i)
assets
assets
Depreciation, tangible exploration and evaluation assets (X) IFRS 6.25, IAS 16.73 e (vii)
Impairment loss recognised in profit or loss, tangible exploration and evaluation assets (X) IFRS 6.25, IAS 16.73 e (v)
Reversal of impairment loss recognised in profit or loss, tangible exploration and evaluation
X IFRS 6.25, IAS 16.73 e (vi)
assets
(X) IFRS 6.25, IAS 16.73 e (iv)
evaluation assets
Reversal of impairment loss recognised in other comprehensive income, tangible exploration
X IFRS 6.25, IAS 16.73 e (iv)
© IASCF 37
X IFRS 6.25, IAS 16.73 e (ix)
assets
Disposals, tangible exploration and evaluation assets (X) IFRS 6.25, IAS 16.73 e (ii)
Decrease through classified as held for sale, tangible exploration and evaluation assets (X) IFRS 6.25, IAS 16.73 e (ii)
Total changes in tangible exploration and evaluation assets X IFRS 6.25, IAS 16.73 e
Changes in exploration and evaluation assets IFRS 6 - Disclosure
Additions other than through business combinations, exploration and evaluation assets X IFRS 6.25
Acquisitions through business combinations, exploration and evaluation assets X IFRS 6.25
Increase (decrease) through net exchange differences, exploration and evaluation assets X IFRS 6.25
Depreciation and amortisation, exploration and evaluation assets (X) IFRS 6.25
Impairment loss recognised in profit or loss, exploration and evaluation assets (X) IFRS 6.25
Reversal of impairment loss recognised in profit or loss, exploration and evaluation assets X IFRS 6.25
Revaluation increase (decrease), exploration and evaluation assets X IFRS 6.25
Impairment loss recognised in other comprehensive income, exploration and evaluation
(X) IFRS 6.25
assets
Reversal of impairment loss recognised in other comprehensive income, exploration and
X IFRS 6.25
evaluation assets
Increase (decrease) through transfers and other changes, exploration and evaluation assets X IFRS 6.25
Disposals, exploration and evaluation assets (X) IFRS 6.25
Decrease through classified as held for sale, exploration and evaluation assets (X) IFRS 6.25
Total changes in exploration and evaluation assets X IFRS 6.25
[822240] Notes - Exploration and evaluation assets, gross carrying amount/
accumulated depreciation [alternative]
Exploration and evaluation assets, gross carrying amount/accumulated depreciation IFRS 6 - Disclosure
Exploration and evaluation assets, gross/net and additional information IFRS 6 - Disclosure
Exploration and evaluation assets, gross/net IFRS 6 - Disclosure
Exploration and evaluation assets, gross IFRS 6 - Disclosure
Intangible exploration and evaluation assets, gross X IFRS 6.25, IAS 38.118 c
Total exploration and evaluation assets, gross X IFRS 6.25
Accumulated depreciation, amortisation and impairment IFRS 6 - Disclosure
Intangible exploration and evaluation assets, accumulated amortisation and impairment X IFRS 6.25, IAS 38.118 c
Tangible exploration and evaluation assets, accumulated depreciation and impairment X IFRS 6.25, IAS 16.73 d
Total exploration and evaluation assets, accumulated depreciation, amortisation and
X IFRS 6.25
impairment
Exploration and evaluation assets IFRS 6 - Disclosure
Intangible exploration and evaluation assets X IFRS 6.25, IAS 38.118 c
Tangible exploration and evaluation assets X IFRS 6.25, IAS 16.73 d
Total exploration and evaluation assets X IFRS 6.25
Additional information IFRS 6 - Disclosure, IAS 16 - Disclosure
Expenditures recognised for constructions IFRS 6 - Disclosure, IAS 16 - Disclosure
Intangible exploration and evaluation assets, expenditures recognised for constructions X IFRS 6.25
Exploration and evaluation assets, expenditures recognised for constructions X IFRS 6.25
Temporarily idle IFRS 6 - Disclosure, IAS 16 - Disclosure
Intangible exploration and evaluation assets, temporarily idle X IFRS 6.25
Exploration and evaluation assets, temporarily idle X IFRS 6.25
Gross carrying amount fully depreciated IFRS 6 - Disclosure, IAS 16 - Disclosure
Intangible exploration and evaluation assets, gross carrying amount fully depreciated X IFRS 6.25
Exploration and evaluation assets, gross carrying amount fully depreciated X IFRS 6.25
Carrying amount of assets retired from active use IFRS 6 - Disclosure, IAS 16 - Disclosure
Intangible exploration and evaluation assets, carrying amount of assets retired from active
X IFRS 6.25
use
Tangible exploration and evaluation assets, carrying amount of assets retired from active
X IAS 16.79 c, IFRS 6.25
use
Exploration and evaluation assets, carrying amount of assets retired from active use X IFRS 6.25
[822250] Notes - Exploration and evaluation assets, gross carrying amount/
accumulated depreciation
Exploration and evaluation assets, gross carrying amount/accumulated depreciation IFRS 6 - Disclosure
40 - Disclosure
Intangible exploration and evaluation assets IFRS 6 - Disclosure, IAS 38 - Disclosure
Intangible exploration and evaluation assets, accumulated amortisation and impairment (X) IFRS 6.25, IAS 38.118 c
© IASCF 38
Net intangible exploration and evaluation assets X IFRS 6.25, IAS 38.118 c
Intangible exploration and evaluation assets, expenditures recognised for constructions X IFRS 6.25
Intangible exploration and evaluation assets, temporarily idle X IFRS 6.25
Intangible exploration and evaluation assets, gross carrying amount fully depreciated X IFRS 6.25
Intangible exploration and evaluation assets, carrying amount of assets retired from active use X IFRS 6.25
Tangible exploration and evaluation assets, accumulated depreciation and impairment (X) IFRS 6.25, IAS 16.73 d
Net tangible exploration and evaluation assets X IFRS 6.25, IAS 16.73 d
Tangible exploration and evaluation assets, carrying amount of assets retired from active use X IAS 16.79 c, IFRS 6.25
Exploration and evaluation assets, gross X IFRS 6.25
Exploration and evaluation assets, accumulated depreciation, amortisation and impairment (X) IFRS 6.25
Net exploration and evaluation assets X IFRS 6.25
Exploration and evaluation assets, expenditures recognised for constructions X IFRS 6.25
Exploration and evaluation assets, temporarily idle X IFRS 6.25
Exploration and evaluation assets, gross carrying amount fully depreciated X IFRS 6.25
Exploration and evaluation assets, carrying amount of assets retired from active use X IFRS 6.25
[822260] Notes - Revalued amounts, exploration and evaluation assets [alternative]
Revaluation of exploration and evaluation assets IFRS 6 - Disclosure
Exploration and evaluation assets, revaluation IFRS 6 - Disclosure
Revaluation
16 - Disclosure
Carrying amount of revalued assets by active market prices IFRS 6 - Disclosure, IAS 16 - Disclosure
Intangible exploration and evaluation assets, carrying amount of revalued assets by active
X IFRS 6.25
market prices
X IFRS 6.25, IAS 16.77 d
market prices
Total exploration and evaluation assets, carrying amount of revalued assets by active
X IFRS 6.25
market prices
Carrying amount of revalued assets by estimations IFRS 6 - Disclosure, IAS 16 - Disclosure
Intangible exploration and evaluation assets, carrying amount of revalued assets by
X IFRS 6.25
estimations
Tangible exploration and evaluation assets, carrying amount of revalued assets by
X IFRS 6.25, IAS 16.77 d
estimations
Total exploration and evaluation assets, carrying amount of revalued assets by
X IFRS 6.25
estimations
16 - Disclosure
Intangible exploration and evaluation assets, carrying amount of revalued assets X IFRS 6.25, IAS 38.124 a (ii)
Total exploration and evaluation assets, carrying amount of revalued assets X IFRS 6.25
16 - Disclosure
Intangible exploration and evaluation assets, carrying amount at cost of revalued assets X IFRS 6.25, IAS 38.124 a (iii)
Exploration and evaluation assets, carrying amount at cost of revalued assets X IFRS 6.25
Revaluation surplus
16 - Disclosure
Intangible exploration and evaluation assets, revaluation surplus X IFRS 6.25, IAS 38.124 b
Exploration and evaluation assets, revaluation surplus X IFRS 6.25
[822270] Notes - Revalued amounts, exploration and evaluation assets
Revaluation of exploration and evaluation assets IFRS 6 - Disclosure
Classes
16 - Disclosure
Intangible exploration and evaluation assets, carrying amount of revalued assets by active
X IFRS 6.25
market prices
Intangible exploration and evaluation assets, carrying amount of revalued assets by
X IFRS 6.25
estimations
Total intangible exploration and evaluation assets, carrying amount of revalued assets X IFRS 6.25, IAS 38.124 a (ii)
X IFRS 6.25, IAS 16.77 d
market prices
Tangible exploration and evaluation assets, carrying amount of revalued assets by estimations X IFRS 6.25, IAS 16.77 d
© IASCF 39
Total tangible exploration and evaluation assets, carrying amount of revalued assets X IFRS 6.25, IAS 16.77
Exploration and evaluation assets, carrying amount of revalued assets by active market prices X IFRS 6.25
Exploration and evaluation assets, carrying amount of revalued assets by estimations X IFRS 6.25
Total exploration and evaluation assets, carrying amount of revalued assets X IFRS 6.25
Exploration and evaluation assets, carrying amount at cost of revalued assets X IFRS 6.25
Exploration and evaluation assets, revaluation surplus X IFRS 6.25
[822320] Notes - Reconciliation of financial assets and financial liabilities [alternative]
IFRS 7 - Classes of financial instruments and level of
Reconciliation of financial assets and financial liabilities
disclosure
40 - Disclosure
Financial assets at fair value through profit or loss, classified as held for trading
disclosure
Financial assets at fair value through profit or loss, classified as held for trading, other financial
X IFRS 7.8 a
assets
Financial assets at fair value through profit or loss, classified as held for trading, investments X IFRS 7.8 a
Financial assets at fair value through profit or loss, classified as held for trading X IFRS 7.8 a
Financial assets at fair value through profit or loss, designated as upon initial recognition
disclosure
Financial assets at fair value through profit or loss, designated as upon initial recognition,
X IFRS 7.8 a
other financial assets
X IFRS 7.8 a
investments
Financial assets at fair value through profit or loss, designated as upon initial recognition X IFRS 7.8 a
Financial assets at fair value through profit or loss
disclosure
Financial assets at fair value through profit or loss, other financial assets X IFRS 7.8 a
Financial assets at fair value through profit or loss, investments X IFRS 7.8 a
Financial assets at fair value through profit or loss X IFRS 7.8 a
Held-to-maturity investments
disclosure
Held-to-maturity investments, other financial assets X IFRS 7.8 b
Held-to-maturity investments, investments X IFRS 7.8 b
Held-to-maturity investments X IFRS 7.8 b
Loans and receivables
disclosure
Loans and receivables, cash and cash equivalents X IFRS 7.8 c
Loans and receivables, trade and other receivables X IFRS 7.8 c
Loans and receivables, other financial assets X IFRS 7.8 c
Loans and receivables X IFRS 7.8 c
Financial assets available-for-sale
disclosure
Financial assets available-for-sale, other financial assets X IFRS 7.8 d
Financial assets available-for-sale, investments X IFRS 7.8 d
Financial assets available-for-sale X IFRS 7.8 d
Financial liabilities at fair value through profit or loss, classified as held for trading
disclosure
Financial liabilities at fair value through profit or loss, classified as held for trading, trade and
X IFRS 7.8 e
other payables
Financial liabilities at fair value through profit or loss, classified as held for trading, other
X IFRS 7.8 e
financial liabilities
Financial liabilities at fair value through profit or loss, classified as held for trading X IFRS 7.8 e
Financial liabilities at fair value through profit or loss, designated as upon initial IFRS 7 - Classes of financial instruments and level of
recognition disclosure
Financial liabilities at fair value through profit or loss, designated as upon initial recognition,
X IFRS 7.8 e
trade and other payables
X IFRS 7.8 e
other financial liabilities
Financial liabilities at fair value through profit or loss, designated as upon initial recognition X IFRS 7.8 e
Financial liabilities at fair value through profit or loss
disclosure
Financial liabilities at fair value through profit or loss, trade and other payables X IFRS 7.8 e
Financial liabilities at fair value through profit or loss, other financial liabilities X IFRS 7.8 e
Financial liabilities at fair value through profit or loss X IFRS 7.8 e
Financial liabilities at amortised cost
disclosure
© IASCF 40
Financial liabilities at amortised cost, trade and other payables X IFRS 7.8 f
Financial liabilities at amortised cost, other financial liabilities X IFRS 7.8 f
Financial liabilities at amortised cost X IFRS 7.8 f
[822330] Notes - Reconciliation of financial assets and financial liabilities
Reconciliation of financial assets and financial liabilities
disclosure
40 - Disclosure
IFRS 7 - Classes of financial instruments and level
Cash and cash equivalents of disclosure, IAS 7 - Presentation of a statement of
cash flows
Loans and receivables, cash and cash equivalents X IFRS 7.8 c
Trade and other receivables
disclosure
Loans and receivables, trade and other receivables X IFRS 7.8 c
Other financial assets
disclosure
X IFRS 7.8 a
other financial assets
Financial assets at fair value through profit or loss, classified as held for trading, other financial
X IFRS 7.8 a
assets
Financial assets at fair value through profit or loss, other financial assets X IFRS 7.8 a
Financial assets available-for-sale, other financial assets X IFRS 7.8 d
Held-to-maturity investments, other financial assets X IFRS 7.8 b
Loans and receivables, other financial assets X IFRS 7.8 c
Investments
disclosure
X IFRS 7.8 a
investments
Financial assets at fair value through profit or loss, classified as held for trading, investments X IFRS 7.8 a
Financial assets at fair value through profit or loss, investments X IFRS 7.8 a
Financial assets available-for-sale, investments X IFRS 7.8 d
Held-to-maturity investments, investments X IFRS 7.8 b
Financial assets
disclosure
Financial assets at fair value through profit or loss, designated as upon initial recognition X IFRS 7.8 a
Financial assets at fair value through profit or loss, classified as held for trading X IFRS 7.8 a
Financial assets at fair value through profit or loss X IFRS 7.8 a
Financial assets available-for-sale X IFRS 7.8 d
Held-to-maturity investments X IFRS 7.8 b
Loans and receivables X IFRS 7.8 c
Trade and other payables
disclosure
Financial liabilities at fair value through profit or loss, classified as held for trading, trade and
X IFRS 7.8 e
other payables
X IFRS 7.8 e
trade and other payables
Financial liabilities at fair value through profit or loss, trade and other payables X IFRS 7.8 e
Financial liabilities at amortised cost, trade and other payables X IFRS 7.8 f
Other financial liabilities
disclosure
Financial liabilities at fair value through profit or loss, classified as held for trading, other
X IFRS 7.8 e
financial liabilities
X IFRS 7.8 e
other financial liabilities
Financial liabilities at fair value through profit or loss, other financial liabilities X IFRS 7.8 e
Financial liabilities at amortised cost, other financial liabilities X IFRS 7.8 f
Financial liabilities
disclosure
Financial liabilities at fair value through profit or loss, classified as held for trading X IFRS 7.8 e
Financial liabilities at fair value through profit or loss, designated as upon initial recognition X IFRS 7.8 e
Financial liabilities at fair value through profit or loss X IFRS 7.8 e
Financial liabilities at amortised cost X IFRS 7.8 f
[822350] Notes - Fair value of financial assets and financial liabilities and
reclassification
Disclosure of fair value of financial assets and financial liabilities and reclassification explanatory text
disclosure
Disclosure of fair value of financial assets and financial liabilities explanatory text
disclosure
© IASCF 41
Methods and assumptions to determine fair value of financial assets and financial liabilities text IFRS 7.27 a
Disclosure of fair value measurement for financial instruments recognised in statement of financial
explanatory text IFRS 7.27B [2009-03-01]
position
Financial instruments measured in Level 1 of fair value hierarchy X IFRS 7.27B a [2009-03-01]
Significant transfer between Level 1 and Level 2 of fair value hierarchy text IFRS 7.27B b [2009-03-01]
Disclosure of fair value measurement in Level 3 of fair value hierarchy explanatory text IFRS 7.27B c [2009-03-01]
Gains (losses) recognised in profit or loss for financial instruments measured in Level 3 of fair
X IFRS 7.27B c (i) [2009-03-01]
value hierarchy
Description where gains (losses) of financial instruments measured in Level 3 of fair value
text IFRS 7.27B c (i) [2009-03-01]
hierarchy presented in statement of comprehensive income or income statement
Gains (losses) recognised in other comprehensive income for financial instruments measured
X IFRS 7.27B c (ii) [2009-03-01]
in Level 3 of fair value hierarchy
Purchase of financial instruments measured in Level 3 of fair value hierarchy X IFRS 7.27B c (iii) [2009-03-01]
Sales of financial instruments measured in Level 3 of fair value hierarchy text IFRS 7.27B c (iii) [2009-03-01]
Issues of financial instruments measured in Level 3 of fair value hierarchy X IFRS 7.27B c (iii) [2009-03-01]
Settlements of financial instruments measured in Level 3 of fair value hierarchy X IFRS 7.27B c (iii) [2009-03-01]
Transfer of financial instruments into Level 3 of fair value hierarchy text IFRS 7.27B c (iv) [2009-03-01]
Transfer of financial instruments out of Level 3 of fair value hierarchy X IFRS 7.27B c (iv) [2009-03-01]
Reason of transfer of financial instruments into or out of Level 3 of fair value hierarchy text IFRS 7.27B c (iv) [2009-03-01]
Description of significant transfer of financial instruments into or out of Level 3 of fair value
text IFRS 7.27B c (iv) [2009-03-01]
hierarchy
Gains (losses) for period included in profit or loss for assets held at end of reporting period X IFRS 7.27B c (iv) [2009-03-01]
Description of information of difference between fair value at initial recognition and amount using
text IFRS 7.28
valuation technique
Disclosure of fact and effect of change to reasonably possible alternative assumption which would
explanatory text IFRS 7.27B e [2009-03-01]
change fair value significantly
Description of information where fair value disclosures not required text IFRS 7.29
Disclosure of reclassification of financial assets and financial liabilities explanatory text
disclosure
Description of reclassification of financial assets at cost or amortised cost rather than at fair value text IFRS 7.12 a
Description of reclassification of financial assets at fair value rather than at cost or amortised cost text IFRS 7.12 b
Disclosure of reclassification of financial assets explanatory text IFRS 7.12
Reclassification out of financial assets at fair value through profit or loss X IFRS 7.12A a
Reclassification out of available-for-sale financial assets X IFRS 7.12A a
Reclassification into available-for-sale financial assets X IFRS 7.12
Reclassification out of held-to-maturity investments X IFRS 7.12
Reclassification into held-to-maturity investments X IFRS 7.12
Reclassification out of loans and receivables X IFRS 7.12
Reclassification into loans and receivables X IFRS 7.12
Financial assets reclassified out of financial assets at fair value through profit or loss, carrying
X IFRS 7.12A b
amount
Financial assets reclassified out of financial assets at fair value through profit or loss, at fair value X IFRS 7.12A b
Financial assets reclassified out of available-for-sale financial assets, carrying amount X IFRS 7.12A b
Financial assets reclassified out of available-for-sale financial assets, at fair value X IFRS 7.12A b
Explanation of facts and circumstances indicating rare situation for reclassification out of financial
text IFRS 7.12A c
assets at fair value through profit or loss
Fair value gains (losses) on financial assets reclassified out of financial assets at fair value through
X IFRS 7.12A d
profit or loss recognised in profit or loss
Fair value gains (losses) on financial assets reclassified out of available-for-sale financial assets
X IFRS 7.12A d
recognised in other comprehensive income
Fair value gains (losses) on financial assets reclassified out of financial assets at fair value through
X IFRS 7.12A e
profit or loss not recognised in profit or loss
Fair value gains (losses) on financial assets reclassified out of available-for-sale financial assets
X IFRS 7.12A e
not recognised in other comprehensive income
Gains (losses) on financial assets reclassified out of financial assets at fair value through profit or
X IFRS 7.12A e
loss recognised in profit or loss
Gains (losses) on financial assets reclassified out of available-for-sale financial assets recognised
X IFRS 7.12A e
in other comprehensive income
Income on financial assets reclassified out of financial assets at fair value through profit or loss
X IFRS 7.12A e
recognised in profit or loss
Income on financial assets reclassified out of available-for-sale financial assets recognised in other
X IFRS 7.12A e
comprehensive income
Expenses on financial assets reclassified out of financial assets at fair value through profit or loss
X IFRS 7.12A e
recognised in profit or loss
Expenses on financial assets reclassified out of available-for-sale financial assets recognised in
X IFRS 7.12A e
other comprehensive income
Description of effective interest rate and estimated cash flows of financial assets reclassified out of
text IFRS 7.12A f
financial assets at fair value through profit or loss
Description of effective interest rate and estimated cash flows of financial assets reclassified out of
text IFRS 7.12A f
available-for-sale financial assets
[822390] Notes - Financial assets and financial liabilities
© IASCF 42
Disclosure of financial assets and financial liabilities explanatory text
disclosure
Disclosure of designated financial assets and financial liabilities at fair value through profit or loss explanatory text
disclosure
Designated loans or receivables at fair value through profit or loss
disclosure
Maximum exposure to credit risk of loans or receivables X IFRS 7.9 a
Amount by which loans or receivables related credit derivatives or similar instruments mitigate
X IFRS 7.9 b
maximum exposure to credit risk
Changes in fair value of loans or receivables, attributable to changes in credit risk of financial
X IFRS 7.9 c
assets
Accumulated changes in fair value of loan or receivable, attributable to changes in credit risk
X IFRS 7.9 c
of financial assets
Changes in fair value of loans or receivables related credit derivatives or similar instruments X IFRS 7.9 d
Accumulated changes in fair value of loans or receivables related credit derivatives or similar
X IFRS 7.9 d
instruments
Designated financial liabilities at fair value through profit or loss
disclosure
Changes in fair value of financial liability, attributable to changes in credit risk of liability X IFRS 7.10 a
Accumulated changes in fair value of financial liability, attributable to changes in credit risk of
X IFRS 7.10 a
liability
Difference between carrying amount of financial liability and amount contractually required to
X IFRS 7.10 b
pay at maturity to holder of obligation
Disclosure of methods to determine amount of changes in fair value attributable to changes in IFRS 7 - Classes of financial instruments and level of
explanatory text
credit risk disclosure
Methods to determine amount of changes in fair value of financial assets and financial
text IFRS 7.11 a
liabilities attributable to changes in credit risk
Description of reasons and factors why amount of changes in fair value of financial assets and
text IFRS 7.11 b
financial liabilities attributable to changes in credit risk not faithfully represent
Disclosure of financial assets transferred during period which do not qualify for derecognition explanatory text IFRS 7.13
Disclosure of collateral explanatory text
disclosure
Description of financial assets pledged as collateral for liabilities or contingent liabilities text IFRS 7.14
Description of collateral permitted to sell or repledge in absence of default by owner of collateral text IFRS 7.15
Disclosure of allowance account for credit losses explanatory text
disclosure
Allowance account for credit losses of financial assets X IFRS 7.16
Increase (decrease) in allowance account for credit losses of financial assets X IFRS 7.16
Description of allowance account for credit losses of financial assets text IFRS 7.16
Disclosure of compound financial instruments with multiple embedded derivatives explanatory text IFRS 7.17
Disclosure of defaults and breaches explanatory text
disclosure
Description of details of defaults during period of principal, interest, sinking fund, or redemption
text IFRS 7.18 a
terms of loans payable
Loans payable in default X IFRS 7.18 b
Disclosure whether loans payable in default remedied, or terms of loans payable renegotiated
text IFRS 7.18 c
before authorisation for issue of financial statements
[823100] Notes - Measurement for intangible assets
Disclosure of measurement information, intangible assets explanatory text IAS 38 - Disclosure
Disclosure of line item(s) including amortisation of intangible assets explanatory text IAS 38 - Disclosure
Line item(s) including amortisation of intangible assets, brand names text IAS 38.118 d
Line item(s) including amortisation of intangible assets, intangible exploration and evaluation
text IAS 38.118 d
assets
Line item(s) including amortisation of intangible assets, mastheads and publishing titles text IAS 38.118 d
Line item(s) including amortisation of intangible assets, computer software text IAS 38.118 d
Line item(s) including amortisation of intangible assets, licences and franchises text IAS 38.118 d
Line item(s) including amortisation of intangible assets, copyrights, patents and other industrial
text IAS 38.118 d
property rights, service and operating rights
Line item(s) including amortisation of intangible assets, recipes, formulae, models, designs and
text IAS 38.118 d
prototypes
Line item(s) including amortisation of intangible assets, intangible assets under development text IAS 38.118 d
Line item(s) including amortisation of intangible assets, other intangible assets text IAS 38.118 d
Line item(s) including amortisation of intangible assets, intangible assets other than goodwill text IAS 38.118 d
Disclosure of amortisation method explanatory text IAS 38 - Disclosure
Amortisation method, brand names text IAS 38.118 b
Amortisation method, intangible exploration and evaluation assets text IFRS 6.25, IAS 38.118 b
Amortisation method, mastheads and publishing titles text IAS 38.118 b
Amortisation method, computer software text IAS 38.118 b
Amortisation method, licences and franchises text IAS 38.118 b
Amortisation method, copyrights, patents and other industrial property rights, service and
text IAS 38.118 b
operating rights
Amortisation method, recipes, formulae, models, designs and prototypes text IAS 38.118 b
Amortisation method, intangible assets under development text IAS 38.118 b
© IASCF 43
Amortisation method, other intangible assets text IAS 38.118 b
Amortisation method, intangible assets other than goodwill text IAS 38.118 b
Disclosure of useful lives or amortisation rates explanatory text IAS 38 - Disclosure
Useful lives or amortisation rates, brand names text IAS 38.118 a
Useful lives or amortisation rates, intangible exploration and evaluation assets text IFRS 6.25, IAS 38.118 a
Useful lives or amortisation rates, mastheads and publishing titles text IAS 38.118 a
Useful lives or amortisation rates, computer software text IAS 38.118 a
Useful lives or amortisation rates, licences and franchises text IAS 38.118 a
Useful lives or amortisation rates, copyrights, patents and other industrial property rights, service
text IAS 38.118 a
and operating rights
Useful lives or amortisation rates, recipes, formulae, models, designs and prototypes text IAS 38.118 a
Useful lives or amortisation rates, other intangible assets text IAS 38.118 a
Useful lives or amortisation rates, intangible assets other than goodwill text IAS 38.118 a
16 - Disclosure
Effective dates of revaluation, brand names text IAS 38.124 a (i)
Effective dates of revaluation, intangible exploration and evaluation assets text IFRS 6.25, IAS 38.124 a (i)
Effective dates of revaluation, mastheads and publishing titles text IAS 38.124 a (i)
Effective dates of revaluation, computer software text IAS 38.124 a (i)
Effective dates of revaluation, licences and franchises text IAS 38.124 a (i)
Effective dates of revaluation, copyrights, patents and other industrial property rights, service and
text IAS 38.124 a (i)
operating rights
Effective dates of revaluation, recipes, formulae, models, designs and prototypes text IAS 38.124 a (i)
Effective dates of revaluation, other intangible assets text IAS 38.124 a (i)
Effective dates of revaluation, intangible assets other than goodwill text IAS 38.124 a (i)
[823120] Notes - Reconciliation of changes in intangible assets other than goodwill
[alternative]
Reconciliation of changes in intangible assets other than goodwill IAS 38 - Disclosure
40 - Disclosure
Increase (decrease) through net exchange differences, brand names X IAS 38.118 e (vii)
X IAS 38.118 e (vii)
assets, internally generated
assets, not internally generated
Total increase (decrease) through net exchange differences, intangible exploration and
X IFRS 6.25, IAS 38.118 e (vii)
evaluation assets
Increase (decrease) through net exchange differences, mastheads and publishing titles X IAS 38.118 e (vii)
Increase (decrease) through net exchange differences, computer software, internally
generated
Increase (decrease) through net exchange differences, computer software, not internally
generated
Total increase (decrease) through net exchange differences, computer software X IAS 38.118 e (vii)
Increase (decrease) through net exchange differences, licences and franchises, internally
generated
Increase (decrease) through net exchange differences, licences and franchises, not internally
generated
Total increase (decrease) through net exchange differences, licences and franchises X IAS 38.118 e (vii)
Increase (decrease) through net exchange differences, copyrights, patents and other industrial
property rights, service and operating rights, internally generated
property rights, service and operating rights, not internally generated
Total increase (decrease) through net exchange differences, copyrights, patents and other
industrial property rights, service and operating rights
Increase (decrease) through net exchange differences, recipes, formulae, models, designs
and prototypes, internally generated
and prototypes, not internally generated
Total increase (decrease) through net exchange differences, recipes, formulae, models,
designs and prototypes
Increase (decrease) through net exchange differences, intangible assets under development X IAS 38.118 e (vii)
Increase (decrease) through net exchange differences, other intangible assets, internally
generated
Increase (decrease) through net exchange differences, other intangible assets, not internally
generated
© IASCF 44
Total increase (decrease) through net exchange differences, other intangible assets X IAS 38.118 e (vii)
Total increase (decrease) through net exchange differences, intangible assets other than
goodwill
38 - Disclosure
Additions other than through business combinations, brand names X IAS 38.118 e (i)
X IAS 38.118 e (i)
X IAS 38.118 e (i)
Total additions other than through business combinations, intangible exploration and
X IFRS 6.25, IAS 38.118 e (i)
evaluation assets
Additions other than through business combinations, mastheads and publishing titles X IAS 38.118 e (i)
Additions other than through business combinations, computer software, internally generated X IAS 38.118 e (i)
Additions other than through business combinations, computer software, not internally
X IAS 38.118 e (i)
generated
Total additions other than through business combinations, computer software X IAS 38.118 e (i)
Additions other than through business combinations, licences and franchises, internally
X IAS 38.118 e (i)
generated
Additions other than through business combinations, licences and franchises, not internally
X IAS 38.118 e (i)
generated
Total additions other than through business combinations, licences and franchises X IAS 38.118 e (i)
Additions other than through business combinations, copyrights, patents and other industrial
X IAS 38.118 e (i)
X IAS 38.118 e (i)
Total additions other than through business combinations, copyrights, patents and other
X IAS 38.118 e (i)
Additions other than through business combinations, recipes, formulae, models, designs and
X IAS 38.118 e (i)
prototypes, internally generated
X IAS 38.118 e (i)
prototypes, not internally generated
Total additions other than through business combinations, recipes, formulae, models, designs
X IAS 38.118 e (i)
and prototypes
Additions other than through business combinations, intangible assets under development X IAS 38.118 e (i)
Additions other than through business combinations, other intangible assets, internally
X IAS 38.118 e (i)
generated
Additions other than through business combinations, other intangible assets, not internally
X IAS 38.118 e (i)
generated
Total additions other than through business combinations, other intangible assets X IAS 38.118 e (i)
Total additions other than through business combinations, intangible assets other than
X IAS 38.118 e (i)
goodwill
38 - Disclosure
Acquisitions through business combinations, brand names X IAS 38.118 e (i)
Acquisitions through business combinations, intangible exploration and evaluation assets,
X IAS 38.118 e (i)
internally generated
Acquisitions through business combinations, intangible exploration and evaluation assets, not
X IAS 38.118 e (i)
Total acquisitions through business combinations, intangible exploration and evaluation assets X IFRS 6.25, IAS 38.118 e (i)
Acquisitions through business combinations, mastheads and publishing titles X IAS 38.118 e (i)
Acquisitions through business combinations, computer software, internally generated X IAS 38.118 e (i)
Acquisitions through business combinations, computer software, not internally generated X IAS 38.118 e (i)
Total acquisitions through business combinations, computer software X IAS 38.118 e (i)
Acquisitions through business combinations, licences and franchises, internally generated X IAS 38.118 e (i)
Acquisitions through business combinations, licences and franchises, not internally generated X IAS 38.118 e (i)
Total acquisitions through business combinations, licences and franchises X IAS 38.118 e (i)
Acquisitions through business combinations, copyrights, patents and other industrial property
X IAS 38.118 e (i)
rights, service and operating rights, internally generated
X IAS 38.118 e (i)
rights, service and operating rights, not internally generated
Total acquisitions through business combinations, copyrights, patents and other industrial
X IAS 38.118 e (i)
Acquisitions through business combinations, recipes, formulae, models, designs and
X IAS 38.118 e (i)
X IAS 38.118 e (i)
Total acquisitions through business combinations, recipes, formulae, models, designs and
X IAS 38.118 e (i)
prototypes
Acquisitions through business combinations, intangible assets under development X IAS 38.118 e (i)
Acquisitions through business combinations, other intangible assets, internally generated X IAS 38.118 e (i)
Acquisitions through business combinations, other intangible assets, not internally generated X IAS 38.118 e (i)
© IASCF 45
Total acquisitions through business combinations, other intangible assets X IAS 38.118 e (i)
Total acquisitions through business combinations, intangible assets other than goodwill X IAS 38.118 e (i)
38 - Disclosure
Disposals, brand names X IAS 38.118 e (ii)
Disposals, intangible exploration and evaluation assets, internally generated X IAS 38.118 e (ii)
Disposals, intangible exploration and evaluation assets, not internally generated X IAS 38.118 e (ii)
Total disposals, intangible exploration and evaluation assets X IFRS 6.25, IAS 38.118 e (ii)
Disposals, mastheads and publishing titles X IAS 38.118 e (ii)
Disposals, computer software, internally generated X IAS 38.118 e (ii)
Disposals, computer software, not internally generated X IAS 38.118 e (ii)
Total disposals, computer software X IAS 38.118 e (ii)
Disposals, licences and franchises, internally generated X IAS 38.118 e (ii)
Disposals, licences and franchises, not internally generated X IAS 38.118 e (ii)
Total disposals, licences and franchises X IAS 38.118 e (ii)
Disposals, copyrights, patents and other industrial property rights, service and operating
X IAS 38.118 e (ii)
rights, internally generated
X IAS 38.118 e (ii)
rights, not internally generated
Total disposals, copyrights, patents and other industrial property rights, service and operating
X IAS 38.118 e (ii)
rights
Disposals, recipes, formulae, models, designs and prototypes, internally generated X IAS 38.118 e (ii)
Disposals, recipes, formulae, models, designs and prototypes, not internally generated X IAS 38.118 e (ii)
Total disposals, recipes, formulae, models, designs and prototypes X IAS 38.118 e (ii)
Disposals, intangible assets under development X IAS 38.118 e (ii)
Disposals, other intangible assets, internally generated X IAS 38.118 e (ii)
Disposals, other intangible assets, not internally generated X IAS 38.118 e (ii)
Total disposals, other intangible assets X IAS 38.118 e (ii)
Total disposals, intangible assets other than goodwill X IAS 38.118 e (ii)
IAS 38 - Disclosure
Decrease through classified as held for sale, brand names X IAS 38.118 e (ii)
Decrease through classified as held for sale, intangible exploration and evaluation assets,
X IAS 38.118 e (ii)
Decrease through classified as held for sale, intangible exploration and evaluation assets, not
X IAS 38.118 e (ii)
Total decrease through classified as held for sale, intangible exploration and evaluation assets X IFRS 6.25, IAS 38.118 e (ii)
Decrease through classified as held for sale, mastheads and publishing titles X IAS 38.118 e (ii)
Decrease through classified as held for sale, computer software, internally generated X IAS 38.118 e (ii)
Decrease through classified as held for sale, computer software, not internally generated X IAS 38.118 e (ii)
Total decrease through classified as held for sale, computer software X IAS 38.118 e (ii)
Decrease through classified as held for sale, licences and franchises, internally generated X IAS 38.118 e (ii)
Decrease through classified as held for sale, licences and franchises, not internally generated X IAS 38.118 e (ii)
Total decrease through classified as held for sale, licences and franchises X IAS 38.118 e (ii)
Decrease through classified as held for sale, copyrights, patents and other industrial property
X IAS 38.118 e (ii)
X IAS 38.118 e (ii)
Total decrease through classified as held for sale, copyrights, patents and other industrial
X IAS 38.118 e (ii)
Decrease through classified as held for sale, recipes, formulae, models, designs and
X IAS 38.118 e (ii)
X IAS 38.118 e (ii)
Total decrease through classified as held for sale, recipes, formulae, models, designs and
X IAS 38.118 e (ii)
prototypes
Decrease through classified as held for sale, intangible assets under development X IAS 38.118 e (ii)
Decrease through classified as held for sale, other intangible assets, internally generated X IAS 38.118 e (ii)
Decrease through classified as held for sale, other intangible assets, not internally generated X IAS 38.118 e (ii)
Total decrease through classified as held for sale, other intangible assets X IAS 38.118 e (ii)
Total decrease through classified as held for sale, intangible assets other than goodwill X IAS 38.118 e (ii)
Amortisation IAS 38 - Disclosure
Amortisation, brand names X IAS 38.118 e (vi)
Amortisation, intangible exploration and evaluation assets, internally generated X IAS 38.118 e (vi)
Amortisation, intangible exploration and evaluation assets, not internally generated X IAS 38.118 e (vi)
Total amortisation, intangible exploration and evaluation assets X IFRS 6.25, IAS 38.118 e (vi)
Amortisation, mastheads and publishing titles X IAS 38.118 e (vi)
Amortisation, computer software, internally generated X IAS 38.118 e (vi)
© IASCF 46
Amortisation, computer software, not internally generated X IAS 38.118 e (vi)
Total amortisation, computer software X IAS 38.118 e (vi)
Amortisation, licences and franchises, internally generated X IAS 38.118 e (vi)
Amortisation, licences and franchises, not internally generated X IAS 38.118 e (vi)
Total amortisation, licences and franchises X IAS 38.118 e (vi)
Amortisation, copyrights, patents and other industrial property rights, service and operating
X IAS 38.118 e (vi)
X IAS 38.118 e (vi)
Total amortisation, copyrights, patents and other industrial property rights, service and
X IAS 38.118 e (vi)
operating rights
Amortisation, recipes, formulae, models, designs and prototypes, internally generated X IAS 38.118 e (vi)
Amortisation, recipes, formulae, models, designs and prototypes, not internally generated X IAS 38.118 e (vi)
Total amortisation, recipes, formulae, models, designs and prototypes X IAS 38.118 e (vi)
Amortisation, intangible assets under development X IAS 38.118 e (vi)
Amortisation, other intangible assets, internally generated X IAS 38.118 e (vi)
Amortisation, other intangible assets, not internally generated X IAS 38.118 e (vi)
Total amortisation, other intangible assets X IAS 38.118 e (vi)
Total amortisation, intangible assets other than goodwill X IAS 38.118 e (vi)
Impairment loss recognised in profit or loss, brand names X IAS 38.118 e (iv)
Impairment loss recognised in profit or loss, intangible exploration and evaluation assets,
X IAS 38.118 e (iv)
X IAS 38.118 e (iv)
not internally generated
Total impairment loss recognised in profit or loss, intangible exploration and evaluation
X IFRS 6.25, IAS 38.118 e (iv)
assets
Impairment loss recognised in profit or loss, mastheads and publishing titles X IAS 38.118 e (iv)
Impairment loss recognised in profit or loss, computer software, internally generated X IAS 38.118 e (iv)
Impairment loss recognised in profit or loss, computer software, not internally generated X IAS 38.118 e (iv)
Total impairment loss recognised in profit or loss, computer software X IAS 38.118 e (iv)
Impairment loss recognised in profit or loss, licences and franchises, internally generated X IAS 38.118 e (iv)
Impairment loss recognised in profit or loss, licences and franchises, not internally
X IAS 38.118 e (iv)
generated
Total impairment loss recognised in profit or loss, licences and franchises X IAS 38.118 e (iv)
Impairment loss recognised in profit or loss, copyrights, patents and other industrial
X IAS 38.118 e (iv)
Impairment loss recognised in profit or loss, copyrights, patents and other industrial
X IAS 38.118 e (iv)
Total impairment loss recognised in profit or loss, copyrights, patents and other industrial
X IAS 38.118 e (iv)
Impairment loss recognised in profit or loss, recipes, formulae, models, designs and
X IAS 38.118 e (iv)
X IAS 38.118 e (iv)
Total impairment loss recognised in profit or loss, recipes, formulae, models, designs and
X IAS 38.118 e (iv)
prototypes
Impairment loss recognised in profit or loss, intangible assets under development X IAS 38.118 e (iv)
Impairment loss recognised in profit or loss, other intangible assets, internally generated X IAS 38.118 e (iv)
Impairment loss recognised in profit or loss, other intangible assets, not internally
X IAS 38.118 e (iv)
generated
Total impairment loss recognised in profit or loss, other intangible assets X IAS 38.118 e (iv)
Total impairment loss recognised in profit or loss, intangible assets other than goodwill X IAS 38.118 e (iv)
Reversal of impairment loss recognised in profit or loss, brand names X IAS 38.118 e (v)
X IAS 38.118 e (v)
evaluation assets, internally generated
X IAS 38.118 e (v)
evaluation assets, not internally generated
Total reversal of impairment loss recognised in profit or loss, intangible exploration and
X IFRS 6.25, IAS 38.118 e (v)
evaluation assets
Reversal of impairment loss recognised in profit or loss, mastheads and publishing titles X IAS 38.118 e (v)
Reversal of impairment loss recognised in profit or loss, computer software, internally
X IAS 38.118 e (v)
generated
Reversal of impairment loss recognised in profit or loss, computer software, not internally
X IAS 38.118 e (v)
generated
© IASCF 47
Total reversal of impairment loss recognised in profit or loss, computer software X IAS 38.118 e (v)
Reversal of impairment loss recognised in profit or loss, licences and franchises, internally
X IAS 38.118 e (v)
generated
Reversal of impairment loss recognised in profit or loss, licences and franchises, not
X IAS 38.118 e (v)
Total reversal of impairment loss recognised in profit or loss, licences and franchises X IAS 38.118 e (v)
Reversal of impairment loss recognised in profit or loss, copyrights, patents and other
X IAS 38.118 e (v)
industrial property rights, service and operating rights, internally generated
X IAS 38.118 e (v)
industrial property rights, service and operating rights, not internally generated
Total reversal of impairment loss recognised in profit or loss, copyrights, patents and other
X IAS 38.118 e (v)
Reversal of impairment loss recognised in profit or loss, recipes, formulae, models,
X IAS 38.118 e (v)
designs and prototypes, internally generated
Reversal of impairment loss recognised in profit or loss, recipes, formulae, models,
X IAS 38.118 e (v)
designs and prototypes, not internally generated
Total reversal of impairment loss recognised in profit or loss, recipes, formulae, models,
X IAS 38.118 e (v)
Reversal of impairment loss recognised in profit or loss, intangible assets under
X IAS 38.118 e (v)
development
Reversal of impairment loss recognised in profit or loss, other intangible assets, internally
X IAS 38.118 e (v)
generated
Reversal of impairment loss recognised in profit or loss, other intangible assets, not
X IAS 38.118 e (v)
Total reversal of impairment loss recognised in profit or loss, other intangible assets X IAS 38.118 e (v)
Total reversal of impairment loss recognised in profit or loss, intangible assets other than
X IAS 38.118 e (v)
goodwill
16 - Disclosure
Revaluation increase (decrease), brand names X IAS 38.118 e (iii)
Revaluation increase (decrease), intangible exploration and evaluation assets, internally
X IAS 38.118 e (iii)
generated
Revaluation increase (decrease), intangible exploration and evaluation assets, not
Total revaluation increase (decrease), intangible exploration and evaluation assets X IFRS 6.25, IAS 38.118 e (iii)
Revaluation increase (decrease), mastheads and publishing titles X IAS 38.118 e (iii)
Revaluation increase (decrease), computer software, internally generated X IAS 38.118 e (iii)
Revaluation increase (decrease), computer software, not internally generated X IAS 38.118 e (iii)
Total revaluation increase (decrease), computer software X IAS 38.118 e (iii)
Revaluation increase (decrease), licences and franchises, internally generated X IAS 38.118 e (iii)
Revaluation increase (decrease), licences and franchises, not internally generated X IAS 38.118 e (iii)
Total revaluation increase (decrease), licences and franchises X IAS 38.118 e (iii)
Revaluation increase (decrease), copyrights, patents and other industrial property rights,
service and operating rights, internally generated
service and operating rights, not internally generated
Total revaluation increase (decrease), copyrights, patents and other industrial property
rights, service and operating rights
Revaluation increase (decrease), recipes, formulae, models, designs and prototypes,
Revaluation increase (decrease), recipes, formulae, models, designs and prototypes, not
Total revaluation increase (decrease), recipes, formulae, models, designs and prototypes X IAS 38.118 e (iii)
Revaluation increase (decrease), intangible assets under development X IAS 38.118 e (iii)
Revaluation increase (decrease), other intangible assets, internally generated X IAS 38.118 e (iii)
Revaluation increase (decrease), other intangible assets, not internally generated X IAS 38.118 e (iii)
Total revaluation increase (decrease), other intangible assets X IAS 38.118 e (iii)
Total revaluation increase (decrease), intangible assets other than goodwill X IAS 38.118 e (iii)
Impairment loss recognised in other comprehensive income, brand names X IAS 38.118 e (iii)
Total impairment loss recognised in other comprehensive income, intangible exploration
X IFRS 6.25, IAS 38.118 e (iii)
Impairment loss recognised in other comprehensive income, mastheads and publishing
titles
Impairment loss recognised in other comprehensive income, computer software, internally
generated
Impairment loss recognised in other comprehensive income, computer software, not
© IASCF 48
Total impairment loss recognised in other comprehensive income, computer software X IAS 38.118 e (iii)
Impairment loss recognised in other comprehensive income, licences and franchises,
Impairment loss recognised in other comprehensive income, licences and franchises, not
Total impairment loss recognised in other comprehensive income, licences and franchises X IAS 38.118 e (iii)
Impairment loss recognised in other comprehensive income, copyrights, patents and other
Total impairment loss recognised in other comprehensive income, copyrights, patents and
other industrial property rights, service and operating rights
Impairment loss recognised in other comprehensive income, recipes, formulae, models,
Total impairment loss recognised in other comprehensive income, recipes, formulae,
models, designs and prototypes
Impairment loss recognised in other comprehensive income, intangible assets under
development
Impairment loss recognised in other comprehensive income, other intangible assets,
Impairment loss recognised in other comprehensive income, other intangible assets, not
Total impairment loss recognised in other comprehensive income, other intangible assets X IAS 38.118 e (iii)
Total impairment loss recognised in other comprehensive income, intangible assets other
than goodwill
Reversal of impairment loss recognised in other comprehensive income, brand names X IAS 38.118 e (iii)
exploration and evaluation assets, internally generated
exploration and evaluation assets, not internally generated
Total reversal of impairment loss recognised in other comprehensive income, intangible
X IFRS 6.25, IAS 38.118 e (iii)
Reversal of impairment loss recognised in other comprehensive income, mastheads and
publishing titles
Reversal of impairment loss recognised in other comprehensive income, computer
software, internally generated
Reversal of impairment loss recognised in other comprehensive income, computer
software, not internally generated
Total reversal of impairment loss recognised in other comprehensive income, computer
software
Reversal of impairment loss recognised in other comprehensive income, licences and
franchises, internally generated
franchises, not internally generated
Total reversal of impairment loss recognised in other comprehensive income, licences and
franchises
Reversal of impairment loss recognised in other comprehensive income, copyrights,
patents and other industrial property rights, service and operating rights, internally X IAS 38.118 e (iii)
generated
Reversal of impairment loss recognised in other comprehensive income, copyrights,
patents and other industrial property rights, service and operating rights, not internally X IAS 38.118 e (iii)
generated
Total reversal of impairment loss recognised in other comprehensive income, copyrights,
patents and other industrial property rights, service and operating rights
Reversal of impairment loss recognised in other comprehensive income, recipes,
formulae, models, designs and prototypes, internally generated
Reversal of impairment loss recognised in other comprehensive income, recipes,
formulae, models, designs and prototypes, not internally generated
Total reversal of impairment loss recognised in other comprehensive income, recipes,
formulae, models, designs and prototypes
Reversal of impairment loss recognised in other comprehensive income, intangible assets
under development
Reversal of impairment loss recognised in other comprehensive income, other intangible
Total reversal of impairment loss recognised in other comprehensive income, other
intangible assets
Total reversal of impairment loss recognised in other comprehensive income, intangible
assets other than goodwill
Increase (decrease) through transfers and other changes IFRS 6 - Disclosure, IAS 16 - Disclosure, IFRS
© IASCF 49
IAS 38 - Disclosure
Increase (decrease) through transfers and other changes, brand names X IAS 38.118 e (viii)
X IAS 38.118 e (viii)
Total increase (decrease) through transfers and other changes, intangible exploration and
evaluation assets
Increase (decrease) through transfers and other changes, mastheads and publishing titles X IAS 38.118 e (viii)
Increase (decrease) through transfers and other changes, computer software, internally
generated
Increase (decrease) through transfers and other changes, computer software, not internally
generated
Total increase (decrease) through transfers and other changes, computer software X IAS 38.118 e (viii)
Increase (decrease) through transfers and other changes, licences and franchises, internally
generated
Increase (decrease) through transfers and other changes, licences and franchises, not
Total increase (decrease) through transfers and other changes, licences and franchises X IAS 38.118 e (viii)
Increase (decrease) through transfers and other changes, copyrights, patents and other
Total increase (decrease) through transfers and other changes, copyrights, patents and other
Increase (decrease) through transfers and other changes, recipes, formulae, models, designs
Total increase (decrease) through transfers and other changes, recipes, formulae, models,
Increase (decrease) through transfers and other changes, intangible assets under
development
Increase (decrease) through transfers and other changes, other intangible assets, internally
generated
Increase (decrease) through transfers and other changes, other intangible assets, not
Total increase (decrease) through transfers and other changes, other intangible assets X IAS 38.118 e (viii)
Total increase (decrease) through transfers and other changes, intangible assets other than
goodwill
Changes in intangible assets other than goodwill IAS 38 - Disclosure
Changes in brand names X IAS 38.118 e
Changes in intangible exploration and evaluation assets, internally generated X IAS 38.118 e
Changes in intangible exploration and evaluation assets, not internally generated X IAS 38.118 e
Changes in mastheads and publishing titles X IAS 38.118 e
Changes in computer software, internally generated X IAS 38.118 e
Changes in computer software, not internally generated X IAS 38.118 e
Total changes in computer software X IAS 38.118 e
Changes in licences and franchises, internally generated X IAS 38.118 e
Changes in licences and franchises, not internally generated X IAS 38.118 e
Total changes in licences and franchises X IAS 38.118 e
Changes in copyrights, patents and other industrial property rights, service and operating
X IAS 38.118 e
X IAS 38.118 e
Total changes in copyrights, patents and other industrial property rights, service and operating
X IAS 38.118 e
rights
Changes in recipes, formulae, models, designs and prototypes, internally generated X IAS 38.118 e
Changes in recipes, formulae, models, designs and prototypes, not internally generated X IAS 38.118 e
Total changes in recipes, formulae, models, designs and prototypes X IAS 38.118 e
Changes in intangible assets under development X IAS 38.118 e
Changes in other intangible assets, internally generated X IAS 38.118 e
Changes in other intangible assets, not internally generated X IAS 38.118 e
Total changes in other intangible assets X IAS 38.118 e
Total changes in intangible assets other than goodwill X IAS 38.118 e
[823130] Notes - Reconciliation of changes in intangible assets other than goodwill
Reconciliation of changes in intangible assets other than goodwill IAS 38 - Disclosure
Reconciliation IAS 41 - Disclosure, IFRS 7 - Classes of
financial instruments and level of disclosure, IAS
© IASCF 50
40 - Disclosure
Changes in brand names IAS 38 - Disclosure
Additions other than through business combinations, brand names X IAS 38.118 e (i)
Acquisitions through business combinations, brand names X IAS 38.118 e (i)
Increase (decrease) through net exchange differences, brand names X IAS 38.118 e (vii)
Amortisation, brand names (X) IAS 38.118 e (vi)
Impairment loss recognised in profit or loss, brand names (X) IAS 38.118 e (iv)
Reversal of impairment loss recognised in profit or loss, brand names X IAS 38.118 e (v)
Revaluation increase (decrease), brand names X IAS 38.118 e (iii)
Impairment loss recognised in other comprehensive income, brand names (X) IAS 38.118 e (iii)
Reversal of impairment loss recognised in other comprehensive income, brand names X IAS 38.118 e (iii)
Increase (decrease) through transfers and other changes, brand names X IAS 38.118 e (viii)
Disposals, brand names (X) IAS 38.118 e (ii)
Decrease through classified as held for sale, brand names (X) IAS 38.118 e (ii)
Total changes in brand names X IAS 38.118 e
Changes in intangible exploration and evaluation assets, internally generated IAS 38 - Disclosure
X IAS 38.118 e (i)
Acquisitions through business combinations, intangible exploration and evaluation assets,
X IAS 38.118 e (i)
Amortisation, intangible exploration and evaluation assets, internally generated (X) IAS 38.118 e (vi)
(X) IAS 38.118 e (iv)
X IAS 38.118 e (v)
Revaluation increase (decrease), intangible exploration and evaluation assets, internally
generated
(X) IAS 38.118 e (iii)
and evaluation assets, internally generated
Disposals, intangible exploration and evaluation assets, internally generated (X) IAS 38.118 e (ii)
Decrease through classified as held for sale, intangible exploration and evaluation assets,
(X) IAS 38.118 e (ii)
Total changes in intangible exploration and evaluation assets, internally generated X IAS 38.118 e
Changes in intangible exploration and evaluation assets, not internally generated IAS 38 - Disclosure
X IAS 38.118 e (i)
Acquisitions through business combinations, intangible exploration and evaluation assets, not
X IAS 38.118 e (i)
Amortisation, intangible exploration and evaluation assets, not internally generated (X) IAS 38.118 e (vi)
Impairment loss recognised in profit or loss, intangible exploration and evaluation assets, not
(X) IAS 38.118 e (iv)
X IAS 38.118 e (v)
Revaluation increase (decrease), intangible exploration and evaluation assets, not internally
generated
(X) IAS 38.118 e (iii)
and evaluation assets, not internally generated
Disposals, intangible exploration and evaluation assets, not internally generated (X) IAS 38.118 e (ii)
Decrease through classified as held for sale, intangible exploration and evaluation assets, not
(X) IAS 38.118 e (ii)
Total changes in intangible exploration and evaluation assets, not internally generated X IAS 38.118 e
Changes in intangible exploration and evaluation assets IFRS 6 - Disclosure, IAS 38 - Disclosure
X IFRS 6.25, IAS 38.118 e (i)
assets
X IFRS 6.25, IAS 38.118 e (vii)
assets
Amortisation, intangible exploration and evaluation assets (X) IFRS 6.25, IAS 38.118 e (vi)
Impairment loss recognised in profit or loss, intangible exploration and evaluation assets (X) IFRS 6.25, IAS 38.118 e (iv)
X IFRS 6.25, IAS 38.118 e (v)
assets
© IASCF 51
(X) IFRS 6.25, IAS 38.118 e (iii)
evaluation assets
X IFRS 6.25, IAS 38.118 e (iii)
evaluation assets
Disposals, intangible exploration and evaluation assets (X) IFRS 6.25, IAS 38.118 e (ii)
Decrease through classified as held for sale, intangible exploration and evaluation assets (X) IFRS 6.25, IAS 38.118 e (ii)
Changes in mastheads and publishing titles IAS 38 - Disclosure
Additions other than through business combinations, mastheads and publishing titles X IAS 38.118 e (i)
Acquisitions through business combinations, mastheads and publishing titles X IAS 38.118 e (i)
Increase (decrease) through net exchange differences, mastheads and publishing titles X IAS 38.118 e (vii)
Amortisation, mastheads and publishing titles (X) IAS 38.118 e (vi)
Impairment loss recognised in profit or loss, mastheads and publishing titles (X) IAS 38.118 e (iv)
Reversal of impairment loss recognised in profit or loss, mastheads and publishing titles X IAS 38.118 e (v)
Revaluation increase (decrease), mastheads and publishing titles X IAS 38.118 e (iii)
Impairment loss recognised in other comprehensive income, mastheads and publishing titles (X) IAS 38.118 e (iii)
Reversal of impairment loss recognised in other comprehensive income, mastheads and
publishing titles
Increase (decrease) through transfers and other changes, mastheads and publishing titles X IAS 38.118 e (viii)
Disposals, mastheads and publishing titles (X) IAS 38.118 e (ii)
Decrease through classified as held for sale, mastheads and publishing titles (X) IAS 38.118 e (ii)
Total changes in mastheads and publishing titles X IAS 38.118 e
Changes in computer software, internally generated IAS 38 - Disclosure
Additions other than through business combinations, computer software, internally generated X IAS 38.118 e (i)
Acquisitions through business combinations, computer software, internally generated X IAS 38.118 e (i)
Increase (decrease) through net exchange differences, computer software, internally
generated
Amortisation, computer software, internally generated (X) IAS 38.118 e (vi)
Impairment loss recognised in profit or loss, computer software, internally generated (X) IAS 38.118 e (iv)
Reversal of impairment loss recognised in profit or loss, computer software, internally
X IAS 38.118 e (v)
generated
Revaluation increase (decrease), computer software, internally generated X IAS 38.118 e (iii)
Impairment loss recognised in other comprehensive income, computer software, internally
(X) IAS 38.118 e (iii)
generated
Reversal of impairment loss recognised in other comprehensive income, computer software,
Increase (decrease) through transfers and other changes, computer software, internally
generated
Disposals, computer software, internally generated (X) IAS 38.118 e (ii)
Decrease through classified as held for sale, computer software, internally generated (X) IAS 38.118 e (ii)
Total changes in computer software, internally generated X IAS 38.118 e
Changes in computer software, not internally generated IAS 38 - Disclosure
Additions other than through business combinations, computer software, not internally
X IAS 38.118 e (i)
generated
Acquisitions through business combinations, computer software, not internally generated X IAS 38.118 e (i)
Increase (decrease) through net exchange differences, computer software, not internally
generated
Amortisation, computer software, not internally generated (X) IAS 38.118 e (vi)
Impairment loss recognised in profit or loss, computer software, not internally generated (X) IAS 38.118 e (iv)
Reversal of impairment loss recognised in profit or loss, computer software, not internally
X IAS 38.118 e (v)
generated
Revaluation increase (decrease), computer software, not internally generated X IAS 38.118 e (iii)
Impairment loss recognised in other comprehensive income, computer software, not internally
(X) IAS 38.118 e (iii)
generated
Reversal of impairment loss recognised in other comprehensive income, computer software,
not internally generated
Increase (decrease) through transfers and other changes, computer software, not internally
generated
Disposals, computer software, not internally generated (X) IAS 38.118 e (ii)
Decrease through classified as held for sale, computer software, not internally generated (X) IAS 38.118 e (ii)
Total changes in computer software, not internally generated X IAS 38.118 e
Changes in computer software IAS 38 - Disclosure
Additions other than through business combinations, computer software X IAS 38.118 e (i)
Acquisitions through business combinations, computer software X IAS 38.118 e (i)
Increase (decrease) through net exchange differences, computer software X IAS 38.118 e (vii)
Amortisation, computer software (X) IAS 38.118 e (vi)
Impairment loss recognised in profit or loss, computer software (X) IAS 38.118 e (iv)
Reversal of impairment loss recognised in profit or loss, computer software X IAS 38.118 e (v)
© IASCF 52
Revaluation increase (decrease), computer software X IAS 38.118 e (iii)
Impairment loss recognised in other comprehensive income, computer software (X) IAS 38.118 e (iii)
Reversal of impairment loss recognised in other comprehensive income, computer software X IAS 38.118 e (iii)
Increase (decrease) through transfers and other changes, computer software X IAS 38.118 e (viii)
Disposals, computer software (X) IAS 38.118 e (ii)
Decrease through classified as held for sale, computer software (X) IAS 38.118 e (ii)
Total changes in computer software X IAS 38.118 e
Changes in licences and franchises, internally generated IAS 38 - Disclosure
Additions other than through business combinations, licences and franchises, internally
X IAS 38.118 e (i)
generated
Acquisitions through business combinations, licences and franchises, internally generated X IAS 38.118 e (i)
Increase (decrease) through net exchange differences, licences and franchises, internally
generated
Amortisation, licences and franchises, internally generated (X) IAS 38.118 e (vi)
Impairment loss recognised in profit or loss, licences and franchises, internally generated (X) IAS 38.118 e (iv)
Reversal of impairment loss recognised in profit or loss, licences and franchises, internally
X IAS 38.118 e (v)
generated
Revaluation increase (decrease), licences and franchises, internally generated X IAS 38.118 e (iii)
Impairment loss recognised in other comprehensive income, licences and franchises,
(X) IAS 38.118 e (iii)
franchises, internally generated
Increase (decrease) through transfers and other changes, licences and franchises, internally
generated
Disposals, licences and franchises, internally generated (X) IAS 38.118 e (ii)
Decrease through classified as held for sale, licences and franchises, internally generated (X) IAS 38.118 e (ii)
Total changes in licences and franchises, internally generated X IAS 38.118 e
Changes in licences and franchises, not internally generated IAS 38 - Disclosure
Additions other than through business combinations, licences and franchises, not internally
X IAS 38.118 e (i)
generated
Acquisitions through business combinations, licences and franchises, not internally generated X IAS 38.118 e (i)
Increase (decrease) through net exchange differences, licences and franchises, not internally
generated
Amortisation, licences and franchises, not internally generated (X) IAS 38.118 e (vi)
Impairment loss recognised in profit or loss, licences and franchises, not internally generated (X) IAS 38.118 e (iv)
Reversal of impairment loss recognised in profit or loss, licences and franchises, not internally
X IAS 38.118 e (v)
generated
Revaluation increase (decrease), licences and franchises, not internally generated X IAS 38.118 e (iii)
Impairment loss recognised in other comprehensive income, licences and franchises, not
(X) IAS 38.118 e (iii)
franchises, not internally generated
Increase (decrease) through transfers and other changes, licences and franchises, not
Disposals, licences and franchises, not internally generated (X) IAS 38.118 e (ii)
Decrease through classified as held for sale, licences and franchises, not internally generated (X) IAS 38.118 e (ii)
Total changes in licences and franchises, not internally generated X IAS 38.118 e
Changes in licences and franchises IAS 38 - Disclosure
Additions other than through business combinations, licences and franchises X IAS 38.118 e (i)
Acquisitions through business combinations, licences and franchises X IAS 38.118 e (i)
Increase (decrease) through net exchange differences, licences and franchises X IAS 38.118 e (vii)
Amortisation, licences and franchises (X) IAS 38.118 e (vi)
Impairment loss recognised in profit or loss, licences and franchises (X) IAS 38.118 e (iv)
Reversal of impairment loss recognised in profit or loss, licences and franchises X IAS 38.118 e (v)
Revaluation increase (decrease), licences and franchises X IAS 38.118 e (iii)
Impairment loss recognised in other comprehensive income, licences and franchises (X) IAS 38.118 e (iii)
franchises
Increase (decrease) through transfers and other changes, licences and franchises X IAS 38.118 e (viii)
Disposals, licences and franchises (X) IAS 38.118 e (ii)
Decrease through classified as held for sale, licences and franchises (X) IAS 38.118 e (ii)
Total changes in licences and franchises X IAS 38.118 e
IAS 38 - Disclosure
X IAS 38.118 e (i)
X IAS 38.118 e (i)
(X) IAS 38.118 e (vi)
© IASCF 53
Impairment loss recognised in profit or loss, copyrights, patents and other industrial property
(X) IAS 38.118 e (iv)
X IAS 38.118 e (v)
service and operating rights, internally generated
(X) IAS 38.118 e (iii)
Reversal of impairment loss recognised in other comprehensive income, copyrights, patents
and other industrial property rights, service and operating rights, internally generated
(X) IAS 38.118 e (ii)
(X) IAS 38.118 e (ii)
X IAS 38.118 e
IAS 38 - Disclosure
X IAS 38.118 e (i)
X IAS 38.118 e (i)
(X) IAS 38.118 e (vi)
(X) IAS 38.118 e (iv)
X IAS 38.118 e (v)
service and operating rights, not internally generated
(X) IAS 38.118 e (iii)
and other industrial property rights, service and operating rights, not internally generated
(X) IAS 38.118 e (ii)
(X) IAS 38.118 e (ii)
X IAS 38.118 e
IAS 38 - Disclosure
rights
X IAS 38.118 e (i)
X IAS 38.118 e (i)
(X) IAS 38.118 e (vi)
rights
(X) IAS 38.118 e (iv)
X IAS 38.118 e (v)
service and operating rights
(X) IAS 38.118 e (iii)
and other industrial property rights, service and operating rights
Disposals, copyrights, patents and other industrial property rights, service and operating rights (X) IAS 38.118 e (ii)
(X) IAS 38.118 e (ii)
X IAS 38.118 e
rights
Changes in recipes, formulae, models, designs and prototypes, internally generated IAS 38 - Disclosure
X IAS 38.118 e (i)
X IAS 38.118 e (i)
© IASCF 54
Amortisation, recipes, formulae, models, designs and prototypes, internally generated (X) IAS 38.118 e (vi)
(X) IAS 38.118 e (iv)
Reversal of impairment loss recognised in profit or loss, recipes, formulae, models, designs
X IAS 38.118 e (v)
Revaluation increase (decrease), recipes, formulae, models, designs and prototypes,
(X) IAS 38.118 e (iii)
Reversal of impairment loss recognised in other comprehensive income, recipes, formulae,
models, designs and prototypes, internally generated
Disposals, recipes, formulae, models, designs and prototypes, internally generated (X) IAS 38.118 e (ii)
(X) IAS 38.118 e (ii)
Total changes in recipes, formulae, models, designs and prototypes, internally generated X IAS 38.118 e
Changes in recipes, formulae, models, designs and prototypes, not internally generated IAS 38 - Disclosure
X IAS 38.118 e (i)
X IAS 38.118 e (i)
Amortisation, recipes, formulae, models, designs and prototypes, not internally generated (X) IAS 38.118 e (vi)
(X) IAS 38.118 e (iv)
X IAS 38.118 e (v)
Revaluation increase (decrease), recipes, formulae, models, designs and prototypes, not
(X) IAS 38.118 e (iii)
models, designs and prototypes, not internally generated
Disposals, recipes, formulae, models, designs and prototypes, not internally generated (X) IAS 38.118 e (ii)
(X) IAS 38.118 e (ii)
Total changes in recipes, formulae, models, designs and prototypes, not internally generated X IAS 38.118 e
Changes in recipes, formulae, models, designs and prototypes IAS 38 - Disclosure
X IAS 38.118 e (i)
prototypes
X IAS 38.118 e (i)
prototypes
and prototypes
Amortisation, recipes, formulae, models, designs and prototypes (X) IAS 38.118 e (vi)
(X) IAS 38.118 e (iv)
prototypes
X IAS 38.118 e (v)
and prototypes
Revaluation increase (decrease), recipes, formulae, models, designs and prototypes X IAS 38.118 e (iii)
(X) IAS 38.118 e (iii)
models, designs and prototypes
and prototypes
Disposals, recipes, formulae, models, designs and prototypes (X) IAS 38.118 e (ii)
(X) IAS 38.118 e (ii)
prototypes
Total changes in recipes, formulae, models, designs and prototypes X IAS 38.118 e
Changes in intangible assets under development IAS 38 - Disclosure
Additions other than through business combinations, intangible assets under development X IAS 38.118 e (i)
Acquisitions through business combinations, intangible assets under development X IAS 38.118 e (i)
Increase (decrease) through net exchange differences, intangible assets under development X IAS 38.118 e (vii)
Amortisation, intangible assets under development (X) IAS 38.118 e (vi)
Impairment loss recognised in profit or loss, intangible assets under development (X) IAS 38.118 e (iv)
Reversal of impairment loss recognised in profit or loss, intangible assets under development X IAS 38.118 e (v)
Revaluation increase (decrease), intangible assets under development X IAS 38.118 e (iii)
© IASCF 55
Impairment loss recognised in other comprehensive income, intangible assets under
(X) IAS 38.118 e (iii)
development
under development
Increase (decrease) through transfers and other changes, intangible assets under
development
Disposals, intangible assets under development (X) IAS 38.118 e (ii)
Decrease through classified as held for sale, intangible assets under development (X) IAS 38.118 e (ii)
Total changes in intangible assets under development X IAS 38.118 e
Changes in other intangible assets, internally generated IAS 38 - Disclosure
Additions other than through business combinations, other intangible assets, internally
X IAS 38.118 e (i)
generated
Acquisitions through business combinations, other intangible assets, internally generated X IAS 38.118 e (i)
Increase (decrease) through net exchange differences, other intangible assets, internally
generated
Amortisation, other intangible assets, internally generated (X) IAS 38.118 e (vi)
Impairment loss recognised in profit or loss, other intangible assets, internally generated (X) IAS 38.118 e (iv)
Reversal of impairment loss recognised in profit or loss, other intangible assets, internally
X IAS 38.118 e (v)
generated
Revaluation increase (decrease), other intangible assets, internally generated X IAS 38.118 e (iii)
Impairment loss recognised in other comprehensive income, other intangible assets, internally
(X) IAS 38.118 e (iii)
generated
Increase (decrease) through transfers and other changes, other intangible assets, internally
generated
Disposals, other intangible assets, internally generated (X) IAS 38.118 e (ii)
Decrease through classified as held for sale, other intangible assets, internally generated (X) IAS 38.118 e (ii)
Total changes in other intangible assets, internally generated X IAS 38.118 e
Changes in other intangible assets, not internally generated IAS 38 - Disclosure
Additions other than through business combinations, other intangible assets, not internally
X IAS 38.118 e (i)
generated
Acquisitions through business combinations, other intangible assets, not internally generated X IAS 38.118 e (i)
Increase (decrease) through net exchange differences, other intangible assets, not internally
generated
Amortisation, other intangible assets, not internally generated (X) IAS 38.118 e (vi)
Impairment loss recognised in profit or loss, other intangible assets, not internally generated (X) IAS 38.118 e (iv)
Reversal of impairment loss recognised in profit or loss, other intangible assets, not internally
X IAS 38.118 e (v)
generated
Revaluation increase (decrease), other intangible assets, not internally generated X IAS 38.118 e (iii)
Impairment loss recognised in other comprehensive income, other intangible assets, not
(X) IAS 38.118 e (iii)
Increase (decrease) through transfers and other changes, other intangible assets, not
Disposals, other intangible assets, not internally generated (X) IAS 38.118 e (ii)
Decrease through classified as held for sale, other intangible assets, not internally generated (X) IAS 38.118 e (ii)
Total changes in other intangible assets, not internally generated X IAS 38.118 e
Changes in other intangible assets IAS 38 - Disclosure
Additions other than through business combinations, other intangible assets X IAS 38.118 e (i)
Acquisitions through business combinations, other intangible assets X IAS 38.118 e (i)
Increase (decrease) through net exchange differences, other intangible assets X IAS 38.118 e (vii)
Amortisation, other intangible assets (X) IAS 38.118 e (vi)
Impairment loss recognised in profit or loss, other intangible assets (X) IAS 38.118 e (iv)
Reversal of impairment loss recognised in profit or loss, other intangible assets X IAS 38.118 e (v)
Revaluation increase (decrease), other intangible assets X IAS 38.118 e (iii)
Impairment loss recognised in other comprehensive income, other intangible assets (X) IAS 38.118 e (iii)
assets
Increase (decrease) through transfers and other changes, other intangible assets X IAS 38.118 e (viii)
Disposals, other intangible assets (X) IAS 38.118 e (ii)
Decrease through classified as held for sale, other intangible assets (X) IAS 38.118 e (ii)
Total changes in other intangible assets X IAS 38.118 e
Changes in intangible assets other than goodwill IAS 38 - Disclosure
Additions other than through business combinations, intangible assets other than goodwill X IAS 38.118 e (i)
Acquisitions through business combinations, intangible assets other than goodwill X IAS 38.118 e (i)
Increase (decrease) through net exchange differences, intangible assets other than goodwill X IAS 38.118 e (vii)
Amortisation, intangible assets other than goodwill (X) IAS 38.118 e (vi)
Impairment loss recognised in profit or loss, intangible assets other than goodwill (X) IAS 38.118 e (iv)
Reversal of impairment loss recognised in profit or loss, intangible assets other than goodwill X IAS 38.118 e (v)
© IASCF 56
Revaluation increase (decrease), intangible assets other than goodwill X IAS 38.118 e (iii)
Impairment loss recognised in other comprehensive income, intangible assets other than
(X) IAS 38.118 e (iii)
goodwill
other than goodwill
Increase (decrease) through transfers and other changes, intangible assets other than
goodwill
Disposals, intangible assets other than goodwill (X) IAS 38.118 e (ii)
Decrease through classified as held for sale, intangible assets other than goodwill (X) IAS 38.118 e (ii)
Total changes in intangible assets other than goodwill X IAS 38.118 e
[823140] Notes - Classes of intangible assets, gross carrying amount/accumulated
amortisation [alternative]
Classes of intangible assets, gross carrying amount/accumulated amortisation IAS 38 - Disclosure
Gross amount, accumulated amortisation and carrying amount IAS 38 - Disclosure
Intangible assets other than goodwill, gross and accumulated amortisation IAS 38 - Disclosure
Intangible assets other than goodwill, gross IAS 38 - Disclosure
Brand names, gross X IAS 38.118 c
Intangible exploration and evaluation assets, internally generated, gross X IAS 38.118 c
Intangible exploration and evaluation assets, not internally generated, gross X IAS 38.118 c
Total intangible exploration and evaluation assets, gross X IFRS 6.25, IAS 38.118 c
Mastheads and publishing titles, gross X IAS 38.118 c
Computer software, internally generated, gross X IAS 38.118 c
Computer software, not internally generated, gross X IAS 38.118 c
Total computer software, gross X IAS 38.118 c
Licences and franchises, internally generated, gross X IAS 38.118 c
Licences and franchises, not internally generated, gross X IAS 38.118 c
Total licences and franchises, gross X IAS 38.118 c
Copyrights, patents and other industrial property rights, service and operating rights,
X IAS 38.118 c
internally generated, gross
Copyrights, patents and other industrial property rights, service and operating rights, not
X IAS 38.118 c
Total copyrights, patents and other industrial property rights, service and operating rights,
X IAS 38.118 c
gross
Recipes, formulae, models, designs and prototypes, internally generated, gross X IAS 38.118 c
Recipes, formulae, models, designs and prototypes, not internally generated, gross X IAS 38.118 c
Total recipes, formulae, models, designs and prototypes, gross X IAS 38.118 c
Intangible assets under development, gross X IAS 38.118 c
Other intangible assets, internally generated, gross X IAS 38.118 c
Other intangible assets, not internally generated, gross X IAS 38.118 c
Total other intangible assets, gross X IAS 38.118 c
Total intangible assets other than goodwill, gross X IAS 38.118 c
Accumulated amortisation and impairment IAS 38 - Disclosure
Brand names, accumulated amortisation and impairment X IAS 38.118 c
Intangible exploration and evaluation assets, internally generated, accumulated
X IAS 38.118 c
amortisation and impairment
Intangible exploration and evaluation assets, not internally generated, accumulated
X IAS 38.118 c
Total intangible exploration and evaluation assets, accumulated amortisation and
X IFRS 6.25, IAS 38.118 c
impairment
Mastheads and publishing titles, accumulated amortisation and impairment X IAS 38.118 c
Computer software, internally generated, accumulated amortisation and impairment X IAS 38.118 c
Computer software, not internally generated, accumulated amortisation and impairment X IAS 38.118 c
Total computer software, accumulated amortisation and impairment X IAS 38.118 c
Licences and franchises, internally generated, accumulated amortisation and impairment X IAS 38.118 c
Licences and franchises, not internally generated, accumulated amortisation and
X IAS 38.118 c
impairment
Total licences and franchises, accumulated amortisation and impairment X IAS 38.118 c
X IAS 38.118 c
internally generated, accumulated amortisation and impairment
X IAS 38.118 c
Total copyrights, patents and other industrial property rights, service and operating rights,
X IAS 38.118 c
accumulated amortisation and impairment
Recipes, formulae, models, designs and prototypes, internally generated, accumulated
X IAS 38.118 c
Recipes, formulae, models, designs and prototypes, not internally generated,
X IAS 38.118 c
Total recipes, formulae, models, designs and prototypes, accumulated amortisation and
X IAS 38.118 c
impairment
Intangible assets under development, accumulated amortisation and impairment X IAS 38.118 c
Other intangible assets, internally generated, accumulated amortisation and impairment X IAS 38.118 c
© IASCF 57
Other intangible assets, not internally generated, accumulated amortisation and
X IAS 38.118 c
impairment
Total other intangible assets, accumulated amortisation and impairment X IAS 38.118 c
Total intangible assets other than goodwill, accumulated amortisation and impairment X IAS 38.118 c
Intangible assets other than goodwill IAS 38 - Disclosure
Brand names X IAS 38.118 c
Intangible exploration and evaluation assets, internally generated X IAS 38.118 c
Intangible exploration and evaluation assets, not internally generated X IAS 38.118 c
Total intangible exploration and evaluation assets X IFRS 6.25, IAS 38.118 c
Mastheads and publishing titles X IAS 38.118 c
Computer software, internally generated X IAS 38.118 c
Computer software, not internally generated X IAS 38.118 c
Total computer software X IAS 38.118 c
Licences and franchises, internally generated X IAS 38.118 c
Licences and franchises, not internally generated X IAS 38.118 c
Total licences and franchises X IAS 38.118 c
X IAS 38.118 c
X IAS 38.118 c
Total copyrights, patents and other industrial property rights, service and operating rights X IAS 38.118 c
Recipes, formulae, models, designs and prototypes, internally generated X IAS 38.118 c
Recipes, formulae, models, designs and prototypes, not internally generated X IAS 38.118 c
Total recipes, formulae, models, designs and prototypes X IAS 38.118 c
Intangible assets under development X IAS 38.118 c
Other intangible assets, internally generated X IAS 38.118 c
Other intangible assets, not internally generated X IAS 38.118 c
Total other intangible assets X IAS 38.118 c
Total intangible assets other than goodwill X IAS 38.118 c, IAS 1.54 c
[823150] Notes - Classes of intangible assets, gross carrying amount/accumulated
amortisation
Classes of intangible assets, gross carrying amount/accumulated amortisation IAS 38 - Disclosure
Classes
16 - Disclosure
Brand names IAS 38 - Disclosure
Brand names, gross X IAS 38.118 c
Brand names, accumulated amortisation and impairment (X) IAS 38.118 c
Net brand names X IAS 38.118 c
Intangible exploration and evaluation assets, internally generated IAS 38 - Disclosure
Intangible exploration and evaluation assets, internally generated, gross X IAS 38.118 c
Intangible exploration and evaluation assets, internally generated, accumulated amortisation
(X) IAS 38.118 c
and impairment
Net intangible exploration and evaluation assets, internally generated X IAS 38.118 c
Intangible exploration and evaluation assets, not internally generated IAS 38 - Disclosure
Intangible exploration and evaluation assets, not internally generated, gross X IAS 38.118 c
Intangible exploration and evaluation assets, not internally generated, accumulated
(X) IAS 38.118 c
Net intangible exploration and evaluation assets, not internally generated X IAS 38.118 c
Intangible exploration and evaluation assets, accumulated amortisation and impairment (X) IFRS 6.25, IAS 38.118 c
Net intangible exploration and evaluation assets X IFRS 6.25, IAS 38.118 c
Mastheads and publishing titles IAS 38 - Disclosure
Mastheads and publishing titles, gross X IAS 38.118 c
Mastheads and publishing titles, accumulated amortisation and impairment (X) IAS 38.118 c
Net mastheads and publishing titles X IAS 38.118 c
Computer software, internally generated IAS 38 - Disclosure
Computer software, internally generated, gross X IAS 38.118 c
Computer software, internally generated, accumulated amortisation and impairment (X) IAS 38.118 c
Net computer software, internally generated X IAS 38.118 c
Computer software, not internally generated IAS 38 - Disclosure
Computer software, not internally generated, gross X IAS 38.118 c
Computer software, not internally generated, accumulated amortisation and impairment (X) IAS 38.118 c
Net computer software, not internally generated X IAS 38.118 c
Computer software IAS 38 - Disclosure
Computer software, gross X IAS 38.118 c
Computer software, accumulated amortisation and impairment (X) IAS 38.118 c
Net computer software X IAS 38.118 c
Licences and franchises, internally generated IAS 38 - Disclosure
© IASCF 58
Licences and franchises, internally generated, gross X IAS 38.118 c
Licences and franchises, internally generated, accumulated amortisation and impairment (X) IAS 38.118 c
Net licences and franchises, internally generated X IAS 38.118 c
Licences and franchises, not internally generated IAS 38 - Disclosure
Licences and franchises, not internally generated, gross X IAS 38.118 c
Licences and franchises, not internally generated, accumulated amortisation and impairment (X) IAS 38.118 c
Net licences and franchises, not internally generated X IAS 38.118 c
Licences and franchises IAS 38 - Disclosure
Licences and franchises, gross X IAS 38.118 c
Licences and franchises, accumulated amortisation and impairment (X) IAS 38.118 c
Net licences and franchises X IAS 38.118 c
IAS 38 - Disclosure
Copyrights, patents and other industrial property rights, service and operating rights, internally
X IAS 38.118 c
generated, gross
Copyrights, patents and other industrial property rights, service and operating rights, internally
(X) IAS 38.118 c
generated, accumulated amortisation and impairment
Net copyrights, patents and other industrial property rights, service and operating rights,
X IAS 38.118 c
IAS 38 - Disclosure
X IAS 38.118 c
(X) IAS 38.118 c
Net copyrights, patents and other industrial property rights, service and operating rights, not
X IAS 38.118 c
Copyrights, patents and other industrial property rights, service and operating rights IAS 38 - Disclosure
Copyrights, patents and other industrial property rights, service and operating rights, gross X IAS 38.118 c
(X) IAS 38.118 c
Net copyrights, patents and other industrial property rights, service and operating rights X IAS 38.118 c
Recipes, formulae, models, designs and prototypes, internally generated IAS 38 - Disclosure
Recipes, formulae, models, designs and prototypes, internally generated, gross X IAS 38.118 c
Recipes, formulae, models, designs and prototypes, internally generated, accumulated
(X) IAS 38.118 c
Net recipes, formulae, models, designs and prototypes, internally generated X IAS 38.118 c
Recipes, formulae, models, designs and prototypes, not internally generated IAS 38 - Disclosure
Recipes, formulae, models, designs and prototypes, not internally generated, gross X IAS 38.118 c
Recipes, formulae, models, designs and prototypes, not internally generated, accumulated
(X) IAS 38.118 c
Net recipes, formulae, models, designs and prototypes, not internally generated X IAS 38.118 c
Recipes, formulae, models, designs and prototypes IAS 38 - Disclosure
Recipes, formulae, models, designs and prototypes, gross X IAS 38.118 c
Recipes, formulae, models, designs and prototypes, accumulated amortisation and
(X) IAS 38.118 c
impairment
Net recipes, formulae, models, designs and prototypes X IAS 38.118 c
Intangible assets under development IAS 38 - Disclosure
Intangible assets under development, gross X IAS 38.118 c
Intangible assets under development, accumulated amortisation and impairment (X) IAS 38.118 c
Net intangible assets under development X IAS 38.118 c
Other intangible assets, internally generated IAS 38 - Disclosure
Other intangible assets, internally generated, gross X IAS 38.118 c
Other intangible assets, internally generated, accumulated amortisation and impairment (X) IAS 38.118 c
Net other intangible assets, internally generated X IAS 38.118 c
Other intangible assets, not internally generated IAS 38 - Disclosure
Other intangible assets, not internally generated, gross X IAS 38.118 c
Other intangible assets, not internally generated, accumulated amortisation and impairment (X) IAS 38.118 c
Net other intangible assets, not internally generated X IAS 38.118 c
Other intangible assets IAS 38 - Disclosure
Other intangible assets, gross X IAS 38.118 c
Other intangible assets, accumulated amortisation and impairment (X) IAS 38.118 c
Net other intangible assets X IAS 38.118 c
Intangible assets other than goodwill, gross X IAS 38.118 c
Intangible assets other than goodwill, accumulated amortisation and impairment (X) IAS 38.118 c
Net intangible assets other than goodwill X IAS 38.118 c, IAS 1.54 c
[823160] Notes - Revalued amounts, intangible assets [alternative]
Revaluation of intangible assets IAS 38 - Disclosure
Intangible assets, revaluation IAS 38 - Disclosure
© IASCF 59
Revaluation
16 - Disclosure
16 - Disclosure
Brand names, carrying amount of revalued assets X IAS 38.124 a (ii)
Mastheads and publishing titles, carrying amount of revalued assets X IAS 38.124 a (ii)
Computer software, carrying amount of revalued assets X IAS 38.124 a (ii)
Licences and franchises, carrying amount of revalued assets X IAS 38.124 a (ii)
X IAS 38.124 a (ii)
carrying amount of revalued assets
Recipes, formulae, models, designs and prototypes, carrying amount of revalued assets X IAS 38.124 a (ii)
Other intangible assets, carrying amount of revalued assets X IAS 38.124 a (ii)
Total intangible assets other than goodwill, carrying amount of revalued assets X IAS 38.124 a (ii)
16 - Disclosure
Brand names, carrying amount at cost of revalued assets X IAS 38.124 a (iii)
Mastheads and publishing titles, carrying amount at cost of revalued assets X IAS 38.124 a (iii)
Computer software, carrying amount at cost of revalued assets X IAS 38.124 a (iii)
Licences and franchises, carrying amount at cost of revalued assets X IAS 38.124 a (iii)
Copyrights, patents and other industrial property rights, service and operating rights, carrying
X IAS 38.124 a (iii)
amount at cost of revalued assets
Recipes, formulae, models, designs and prototypes, carrying amount at cost of revalued
assets
Other intangible assets, carrying amount at cost of revalued assets X IAS 38.124 a (iii)
Intangible assets other than goodwill, carrying amount at cost of revalued assets X IAS 38.124 a (iii)
Revaluation surplus
16 - Disclosure
Brand names, revaluation surplus X IAS 38.124 b
Mastheads and publishing titles, revaluation surplus X IAS 38.124 b
Computer software, revaluation surplus X IAS 38.124 b
Licences and franchises, revaluation surplus X IAS 38.124 b
X IAS 38.124 b
revaluation surplus
Recipes, formulae, models, designs and prototypes, revaluation surplus X IAS 38.124 b
Other intangible assets, revaluation surplus X IAS 38.124 b
Intangible assets other than goodwill, revaluation surplus X IAS 38.124 b
[823170] Notes - Revalued amounts, intangible assets
Revaluation of intangible assets IAS 38 - Disclosure
Classes
16 - Disclosure
Brand names IAS 38 - Disclosure
Brand names, carrying amount of revalued assets X IAS 38.124 a (ii)
Brand names, carrying amount at cost of revalued assets X IAS 38.124 a (iii)
Brand names, revaluation surplus X IAS 38.124 b
Mastheads and publishing titles IAS 38 - Disclosure
Mastheads and publishing titles, carrying amount of revalued assets X IAS 38.124 a (ii)
Mastheads and publishing titles, carrying amount at cost of revalued assets X IAS 38.124 a (iii)
Mastheads and publishing titles, revaluation surplus X IAS 38.124 b
Computer software IAS 38 - Disclosure
Computer software, carrying amount of revalued assets X IAS 38.124 a (ii)
Computer software, carrying amount at cost of revalued assets X IAS 38.124 a (iii)
Computer software, revaluation surplus X IAS 38.124 b
Licences and franchises IAS 38 - Disclosure
Licences and franchises, carrying amount of revalued assets X IAS 38.124 a (ii)
Licences and franchises, carrying amount at cost of revalued assets X IAS 38.124 a (iii)
Licences and franchises, revaluation surplus X IAS 38.124 b
Copyrights, patents and other industrial property rights, service and operating rights IAS 38 - Disclosure
X IAS 38.124 a (ii)
amount of revalued assets
amount at cost of revalued assets
X IAS 38.124 b
revaluation surplus
© IASCF 60
Recipes, formulae, models, designs and prototypes IAS 38 - Disclosure
Recipes, formulae, models, designs and prototypes, carrying amount of revalued assets X IAS 38.124 a (ii)
Recipes, formulae, models, designs and prototypes, carrying amount at cost of revalued
assets
Recipes, formulae, models, designs and prototypes, revaluation surplus X IAS 38.124 b
Other intangible assets IAS 38 - Disclosure
Other intangible assets, carrying amount of revalued assets X IAS 38.124 a (ii)
Other intangible assets, carrying amount at cost of revalued assets X IAS 38.124 a (iii)
Other intangible assets, revaluation surplus X IAS 38.124 b
Intangible assets other than goodwill, carrying amount of revalued assets X IAS 38.124 a (ii)
Intangible assets other than goodwill, carrying amount at cost of revalued assets X IAS 38.124 a (iii)
Intangible assets other than goodwill, revaluation surplus X IAS 38.124 b
[823180] Notes - Intangible assets
Disclosure of intangible assets explanatory text IAS 38 - Disclosure
Disclosure of additional information about intangible assets explanatory text IAS 38 - Disclosure
Explanation of intangible assets, pledged as security text IAS 38.122 d
Explanation of contractual commitments for acquisition of intangible assets text IAS 38.122 e
Description and carrying amount of intangible assets with indefinite useful life text IAS 38.122 a
Description and carrying amount of intangible assets material to entity text IAS 38.122 b
Explanation of assets acquired by way of government grant and initially recognised at fair value text IAS 38.122 c
Description of fully amortised intangible assets text IAS 38.128 a
Description of significant intangible assets controlled by entity but not recognised text IAS 38.128 b
Disclosure of revaluation of intangible assets explanatory text IAS 38 - Disclosure
Explanation of restrictions on distribution of revaluation surplus for intangible assets text IAS 38.124 b
Methods and assumptions applied for estimating fair value of revalued intangible assets text IAS 38.124 c
Disclosure of research and development expenditures explanatory text IAS 38 - Disclosure
Explanation of research and development expenditures recognised as expense during period text IAS 38.126
Research and development expenditures recognised as expense during period X IAS 38.126
[823320] Notes - Reconciliation of changes in goodwill
Reconciliation of changes in goodwill
3 - Disclosures [2007-03-01]
Reconciliation of goodwill [abstract]
3 - Disclosures [2007-03-01]
Changes in goodwill [abstract]
3 - Disclosures [2007-03-01]
Additional recognition, goodwill X IFRS 3.75 b [2007-03-01] , IFRS 3.61
Subsequent recognition of deferred tax, goodwill X IFRS 3.75 c [2007-03-01] , IFRS 3.61
Increase (decrease) through net exchange differences, goodwill X IFRS 3.75 f [2007-03-01] , IFRS 3.61
Increase (decrease) through transfers and other changes, goodwill X IFRS 3.61, IFRS 3.75 g [2007-03-01]
Impairment loss recognised in profit or loss, goodwill (X) IFRS 3.75 e [2007-03-01] , IFRS 3.61
Decrease through classified as held for sale, goodwill (X) IFRS 3.75 d [2007-03-01] , IFRS 3.61
Total changes in goodwill X IFRS 3.74 [2007-03-01] , IFRS 3.61
Reconciliation of changes in goodwill
3 - Disclosures [2007-03-01]
Reconciliation of goodwill
3 - Disclosures [2007-03-01]
Changes in goodwill
3 - Disclosures [2007-03-01]
Additional recognition, goodwill X IFRS 3.75 b [2007-03-01] , IFRS 3.61
Subsequent recognition of deferred tax, goodwill X IFRS 3.75 c [2007-03-01] , IFRS 3.61
Increase (decrease) through net exchange differences, goodwill X IFRS 3.75 f [2007-03-01] , IFRS 3.61
Increase (decrease) through transfers and other changes, goodwill X IFRS 3.61, IFRS 3.75 g [2007-03-01]
Impairment loss recognised in profit or loss, goodwill (X) IFRS 3.75 e [2007-03-01] , IFRS 3.61
Decrease through classified as held for sale, goodwill (X) IFRS 3.75 d [2007-03-01] , IFRS 3.61
Total changes in goodwill X IFRS 3.74 [2007-03-01] , IFRS 3.61
[824100] Notes - Biological assets, carrying amount
Biological assets, carrying amount IAS 41 - Disclosure
Biological assets, at fair value IAS 41 - Disclosure
Biological assets, at fair value X IAS 41 - Disclosure
Biological assets, at cost IAS 41 - Disclosure
Biological assets, at cost, gross X IAS 41.54 f
Accumulated depreciation and impairment of biological assets, at cost (X) IAS 41.54 f
Net biological assets, at cost X IAS 41 - Disclosure
Biological assets IAS 41 - Disclosure
[824110] Notes - Reconciliation of changes in biological assets [alternative]
Reconciliation of changes in biological assets IAS 41 - Disclosure
© IASCF 61
40 - Disclosure
Increase (decrease) through net exchange differences, biological assets, at fair value X IAS 41.50 f
Increase (decrease) through net exchange differences, biological assets, at cost X IAS 41.50 f
Total increase (decrease) through net exchange differences, biological assets X IAS 41.50 f
38 - Disclosure
Additions other than through business combinations, biological assets, at fair value X IAS 41.50 b
Additions other than through business combinations, biological assets, at cost X IAS 41.50 b
Total additions other than through business combinations, biological assets X IAS 41.50 b
38 - Disclosure
Acquisitions through business combinations, biological assets, at fair value X IAS 41.50 e
Acquisitions through business combinations, biological assets, at cost X IAS 41.50 e
Total acquisitions through business combinations, biological assets X IAS 41.50 e
Decrease due to harvest IAS 41 - Disclosure
Decrease due to harvest, biological assets, at fair value X IAS 41.50 d
Decrease due to harvest, biological assets, at cost X IAS 41.50 d
Total decrease due to harvest, biological assets X IAS 41.50 d
38 - Disclosure
Disposals, biological assets, at fair value X IAS 41.50 c
Disposals, biological assets, at cost X IAS 41.50 c
Total disposals, biological assets X IAS 41.50 c
IAS 38 - Disclosure
Decrease through classified as held for sale, biological assets, at fair value X IAS 41.50 c
Decrease through classified as held for sale, biological assets, at cost X IAS 41.50 c
Total decrease through classified as held for sale, biological assets X IAS 41.50 c
Depreciation
16 - Disclosure
Depreciation, biological assets, at cost X IAS 41.55 c
Depreciation, biological assets X IAS 41.55 c
Impairment loss recognised in profit or loss, biological assets, at cost X IAS 41.55 a
Impairment loss recognised in profit or loss, biological assets X IAS 41.55 a
Reversal of impairment loss recognised in profit or loss, biological assets, at cost X IAS 41.55 b
Reversal of impairment loss recognised in profit or loss, biological assets X IAS 41.55 b
Gains (losses) on fair value adjustment IAS 40 - Disclosure, IAS 41 - Disclosure
Gains (losses) on fair value adjustment, biological assets, at fair value X IAS 41.50 a
Gains (losses) on fair value adjustment, biological assets X IAS 41.50 a
IAS 38 - Disclosure
Increase (decrease) through transfers and other changes, biological assets, at fair value X IAS 41.50 g
Increase (decrease) through transfers and other changes, biological assets, at cost X IAS 41.50 g
Total increase (decrease) through transfers and other changes, biological assets X IAS 41.50 g
Changes in biological assets IAS 41 - Disclosure
Changes in biological assets, at fair value X IAS 41.50
© IASCF 62
Changes in biological assets, at cost X IAS 41.50
Total changes in biological assets X IAS 41.50
[824120] Notes - Reconciliation of changes in biological assets
Reconciliation of changes in biological assets IAS 41 - Disclosure
40 - Disclosure
Changes in biological assets, at fair value IAS 41 - Disclosure
Additions other than through business combinations, biological assets, at fair value X IAS 41.50 b
Acquisitions through business combinations, biological assets, at fair value X IAS 41.50 e
Increase (decrease) through net exchange differences, biological assets, at fair value X IAS 41.50 f
Gains (losses) on fair value adjustment, biological assets, at fair value X IAS 41.50 a
Increase (decrease) through transfers and other changes, biological assets, at fair value X IAS 41.50 g
Disposals, biological assets, at fair value (X) IAS 41.50 c
Decrease due to harvest, biological assets, at fair value (X) IAS 41.50 d
Decrease through classified as held for sale, biological assets, at fair value (X) IAS 41.50 c
Total changes in biological assets, at fair value X IAS 41.50
Changes in biological assets, at cost IAS 41 - Disclosure
Additions other than through business combinations, biological assets, at cost X IAS 41.50 b
Acquisitions through business combinations, biological assets, at cost X IAS 41.50 e
Increase (decrease) through net exchange differences, biological assets, at cost X IAS 41.50 f
Depreciation, biological assets, at cost (X) IAS 41.55 c
Impairment loss recognised in profit or loss, biological assets, at cost (X) IAS 41.55 a
Reversal of impairment loss recognised in profit or loss, biological assets, at cost X IAS 41.55 b
Increase (decrease) through transfers and other changes, biological assets, at cost X IAS 41.50 g
Disposals, biological assets, at cost (X) IAS 41.50 c
Decrease due to harvest, biological assets, at cost (X) IAS 41.50 d
Decrease through classified as held for sale, biological assets, at cost (X) IAS 41.50 c
Total changes in biological assets, at cost X IAS 41.50
Changes in biological assets IAS 41 - Disclosure
Additions other than through business combinations, biological assets X IAS 41.50 b
Acquisitions through business combinations, biological assets X IAS 41.50 e
Increase (decrease) through net exchange differences, biological assets X IAS 41.50 f
Depreciation, biological assets (X) IAS 41.55 c
Impairment loss recognised in profit or loss, biological assets (X) IAS 41.55 a
Reversal of impairment loss recognised in profit or loss, biological assets X IAS 41.55 b
Gains (losses) on fair value adjustment, biological assets X IAS 41.50 a
Increase (decrease) through transfers and other changes, biological assets X IAS 41.50 g
Disposals, biological assets (X) IAS 41.50 c
Decrease due to harvest, biological assets (X) IAS 41.50 d
Decrease through classified as held for sale, biological assets (X) IAS 41.50 c
Total changes in biological assets X IAS 41.50
[824180] Notes - Biological assets and government grants for agricultural activity
Disclosure of biological assets and government grants for agricultural activity explanatory text IAS 41 - Disclosure
Disclosure of gains and losses during current period explanatory text IAS 41 - Disclosure
Explanation of gains and losses during current period arising from initial recognition of biological
text IAS 41.40
assets and change in fair value estimates
Gains (losses) on initial recognition of biological assets for current period X IAS 41.40
Gains (losses) on change in fair value estimates of biological assets for current period X IAS 41.40
Disclosure of biological assets explanatory text IAS 41 - Disclosure
Description of biological assets text IAS 41.41
Description of nature of activities of biological assets text IAS 41.46 a
Description of non-financial measures or estimates of biological assets text IAS 41.46 b
Methods and assumptions applied in determining fair value of biological assets text IAS 41.47
Description of fair value less estimated point-of-sale costs of agricultural produce harvested during
text IAS 41.48
period
Disclosure of restrictions and financial risk management for biological assets explanatory text IAS 41 - Disclosure
Explanation of biological assets whose title is restricted or pledged as security for liabilities text IAS 41.49 a
Explanation of amount of commitments for development or acquisition of biological assets text IAS 41.49 b
Description of financial risk management related to agricultural activity text IAS 41.49 c
Disclosure of information about biological assets measured at cost explanatory text IAS 41 - Disclosure
Disclosure of biological assets measured at cost explanatory text IAS 41 - Disclosure
Description of biological assets where fair value information is unreliable text IAS 41.54 a
Explanation why fair value cannot be reliably measured for biological assets, at cost text IAS 41.54 b
Range of estimates within which fair value is likely to lie for biological assets, at cost text IAS 41.54 c
© IASCF 63
Depreciation method, biological assets, at cost text IAS 41.54 d
Useful lives or depreciation rates, biological assets, at cost text IAS 41.54 e
Disclosure of explanation why fair value becomes reliable for biological assets previously measured at
explanatory text IAS 41 - Disclosure
cost
Description of biological assets previously measured at cost text IAS 41.56 a
Explanation why fair value becomes reliable for biological assets previously measured at cost text IAS 41.56 b
Explanation of effect of change for biological asset for which fair value becomes reliably
text IAS 41.56 c
measurable
Disclosure of government grants for agricultural activity explanatory text IAS 41 - Disclosure
Description of nature and extent of government grants for agricultural activity recognised in financial
text IAS 41.57 a
statements
Description of unfulfilled conditions and other contingencies attached to government grant for
text IAS 41.57 b
agricultural activity
Explanation of significant decrease in level of government grants for agricultural activity text IAS 41.57 c
[825100] Notes - Investment property
Investment property
40 - Disclosure
Gross amount and accumulated depreciation of investment property IAS 40 - Disclosure
Investment property, fair value model IAS 40 - Disclosure
Investment property, at fair value X IAS 40 - Disclosure
Investment property, at cost within fair value model, gross X IAS 40 - Disclosure
Accumulated depreciation and impairment of investment property, at cost within fair value
(X) IAS 40 - Disclosure
model
Net investment property, at cost within fair value model X IAS 40 - Disclosure
Investment property, fair value model X IAS 40 - Disclosure
Investment property, cost model IAS 40 - Disclosure
Investment property, cost model, gross X IAS 40.79 c
Accumulated depreciation and impairment of investment property, cost model (X) IAS 40.79 c
Net investment property, cost model X IAS 40.79 c
Total investment property X IAS 40 - Disclosure, IAS 1.54 b
[825110] Notes - Measurement for investment property
Disclosure of measurement information, investment property explanatory text IAS 40 - Disclosure
Disclosure of applied measurement model for investment property explanatory text IAS 40 - Disclosure
Model used to measure investment property text IAS 40.75 a
Explanation of circumstances under which operating leases classified as investment property text IAS 40.75 b
Description of criteria used to distinguish investment property from owner-occupied property and
text IAS 40.75 c
from property held sale in ordinary course of business
Description of methods and significant assumptions applied in determining fair value of investment
text IAS 40.75 d
property
Description of extent to which fair value of investment property is based on valuation by
text IAS 40.75 e
independent valuer
Disclosure of amounts recognised in profit or loss for investment property explanatory text IAS 40 - Disclosure
Rental income from investment property X IAS 40.75 f (i)
Direct operating expense from investment property generating rental income X IAS 40.75 f (ii)
Direct operating expense from investment property not generating rental income X IAS 40.75 f (iii)
Cumulative change in fair value recognised in profit or loss on sales of investment property
X IAS 40.75 f (iv)
between pools of assets measured using different models
Additional information about amounts recognised in profit or loss for investment property text IAS 40.75 f
Disclosure of restrictions and obligations for investment property explanatory text IAS 40 - Disclosure
Explanation of restrictions on remittance of income and disposal proceeds of investment property text IAS 40.75 g
Explanation of contractual obligations to purchase, construct or develop investment property or for
text IAS 40.75 h
repairs, maintenance or enhancements
[825130] Notes - Reconciliation of changes in investment property, cost model
Reconciliation of changes in investment property, cost model IAS 40 - Disclosure
40 - Disclosure
Changes in investment property, cost model IAS 40 - Disclosure
Additions other than through business combinations, investment property, cost model X IAS 40.79 d (i)
Acquisitions through business combinations, investment property, cost model X IAS 40.79 d (ii)
Increase (decrease) through net exchange differences, investment property, cost model X IAS 40.79 d (vi)
Depreciation, investment property, cost model (X) IAS 40.79 d (iv)
Impairment loss recognised in profit or loss, investment property, cost model (X) IAS 40.79 d (v)
Reversal of impairment loss recognised in profit or loss, investment property, cost model X IAS 40.79 d (v)
Increase (decrease) through transfers and other changes, investment property, cost model X IAS 40.79 d (vii)
Disposals, investment property, cost model (X) IAS 40.79 d (iii)
Decrease through classified as held for sale, investment property, cost model (X) IAS 40.79 d (iii)
© IASCF 64
Total changes in investment property, cost model X IAS 40.79 d
[825150] Notes - Additions in investment property, cost model
Additions in investment property, cost model IAS 40 - Disclosure
40 - Disclosure
Additions, investment property, cost model IAS 40 - Disclosure
Additions from subsequent expenditure recognised as asset, investment property, cost model X IAS 40.79 d (i)
Additions from acquisitions, investment property, cost model X IAS 40.79 d (i)
Total additions other than through business combinations, investment property, cost model X IAS 40.79 d (i)
[825180] Notes - Investment property, cost model
Disclosure of investment property, cost model explanatory text IAS 40 - Disclosure
Disclosure of cost model applied for investment explanatory text IAS 40 - Disclosure
Depreciation method, investment property, cost model text IAS 40.79 a
Useful lives or depreciation rates, investment property, cost model text IAS 40.79 b
Disclosure of investment property where fair value information is unreliable, cost model explanatory text IAS 40 - Disclosure
Description of investment property where fair value information is unreliable, cost model text IAS 40.79 e (i)
Explanation why fair value cannot be reliably measured for investment property, cost model text IAS 40.79 e (ii)
Range of estimates within which fair value is likely to lie for investment property, cost model text IAS 40.79 e (iii)
[825220] Notes - Reconciliation of changes in investment property, fair value model
[alternative]
Reconciliation of changes in investment property, fair value model IAS 40 - Disclosure
40 - Disclosure
Increase (decrease) through net exchange differences, investment property, at fair value X IAS 40.76 e
Increase (decrease) through net exchange differences, investment property, at cost within fair
X IAS 40.76 e
value model
Total increase (decrease) through net exchange differences, investment property, fair value
X IAS 40.76 e
model
38 - Disclosure
Additions other than through business combinations, investment property, at fair value X IAS 40.76 a
Additions other than through business combinations, investment property, at cost within fair
X IAS 40.76 a
value model
Total additions other than through business combinations, investment property, fair value
X IAS 40.76 a
model
38 - Disclosure
Acquisitions through business combinations, investment property, at fair value X IAS 40.76 b
Acquisitions through business combinations, investment property, at cost within fair value
X IAS 40.76 b
model
Total acquisitions through business combinations, investment property, fair value model X IAS 40.76 b
38 - Disclosure
Disposals, investment property, at fair value X IAS 40.76 c
Disposals, investment property, at cost within fair value model X IAS 40.76 c
Total disposals, investment property, fair value model X IAS 40.76 c
IAS 38 - Disclosure
Decrease through classified as held for sale, investment property, at fair value X IAS 40.76 c
Decrease through classified as held for sale, investment property, at cost within fair value
X IAS 40.76 c
model
Total decrease through classified as held for sale, investment property, fair value model X IAS 40.76 c
Depreciation
16 - Disclosure
Depreciation, investment property, at cost within fair value model X IAS 40.76
© IASCF 65
Depreciation, investment property, fair value model X IAS 40.76
Impairment loss recognised in profit or loss, investment property, at cost within fair value
X IAS 40 - Disclosure
model
Impairment loss recognised in profit or loss, investment property, fair value model X IAS 40 - Disclosure
Reversal of impairment loss recognised in profit or loss, investment property, at cost within
fair value model
Reversal of impairment loss recognised in profit or loss, investment property, fair value
model
Gains (losses) on fair value adjustment IAS 40 - Disclosure, IAS 41 - Disclosure
Gains (losses) on fair value adjustment, investment property, at fair value X IAS 40.76 d
Gains (losses) on fair value adjustment, investment property, fair value model X IAS 40.76 d
IAS 38 - Disclosure
Increase (decrease) through transfers and other changes, investment property, at fair value X IAS 40.76 f
Increase (decrease) through transfers and other changes, investment property, at cost within
X IAS 40.76 f
fair value model
Total increase (decrease) through transfers and other changes, investment property, fair value
X IAS 40.76 f
model
Changes in investment property, fair value model IAS 40 - Disclosure
Changes in investment property, at fair value X IAS 40.76
Changes in investment property, at cost within fair value model X IAS 40.76
Total changes in investment property, fair value model X IAS 40.76
[825230] Notes - Reconciliation of changes in investment property, fair value model
Reconciliation of changes in investment property, fair value model IAS 40 - Disclosure
40 - Disclosure
Changes in investment property, at fair value IAS 40 - Disclosure
Acquisitions through business combinations, investment property, at fair value X IAS 40.76 b
Increase (decrease) through net exchange differences, investment property, at fair value X IAS 40.76 e
Gains (losses) on fair value adjustment, investment property, at fair value X IAS 40.76 d
Increase (decrease) through transfers and other changes, investment property, at fair value X IAS 40.76 f
Disposals, investment property, at fair value (X) IAS 40.76 c
Decrease through classified as held for sale, investment property, at fair value (X) IAS 40.76 c
Total changes in investment property, at fair value X IAS 40.76
Changes in investment property, at cost within fair value model IAS 40 - Disclosure
X IAS 40.76 a
value model
Acquisitions through business combinations, investment property, at cost within fair value
X IAS 40.76 b
model
Increase (decrease) through net exchange differences, investment property, at cost within fair
X IAS 40.76 e
value model
Depreciation, investment property, at cost within fair value model (X) IAS 40.76
Impairment loss recognised in profit or loss, investment property, at cost within fair value
(X) IAS 40 - Disclosure
model
Reversal of impairment loss recognised in profit or loss, investment property, at cost within fair
value model
Increase (decrease) through transfers and other changes, investment property, at cost within
X IAS 40.76 f
fair value model
Disposals, investment property, at cost within fair value model (X) IAS 40.76 c
Decrease through classified as held for sale, investment property, at cost within fair value
(X) IAS 40.76 c
model
Total changes in investment property, at cost within fair value model X IAS 40.76
Changes in investment property, fair value model IAS 40 - Disclosure
Additions other than through business combinations, investment property, fair value model X IAS 40.76 a
Acquisitions through business combinations, investment property, fair value model X IAS 40.76 b
Increase (decrease) through net exchange differences, investment property, fair value model X IAS 40.76 e
© IASCF 66
Depreciation, investment property, fair value model (X) IAS 40.76
Impairment loss recognised in profit or loss, investment property, fair value model (X) IAS 40 - Disclosure
Reversal of impairment loss recognised in profit or loss, investment property, fair value model X IAS 40 - Disclosure
Gains (losses) on fair value adjustment, investment property, fair value model X IAS 40.76 d
Increase (decrease) through transfers and other changes, investment property, fair value
X IAS 40.76 f
model
Disposals, investment property, fair value model (X) IAS 40.76 c
Decrease through classified as held for sale, investment property, fair value model (X) IAS 40.76 c
Total changes in investment property, fair value model X IAS 40.76
[825240] Notes - Additions in investment property, fair value model [alternative]
Additions in investment property, fair value model IAS 40 - Disclosure
40 - Disclosure
Additions from acquisitions IAS 40 - Disclosure
Additions from acquisitions, investment property, at fair value X IAS 40.76 a
Additions from acquisitions, investment property, at cost within fair value model X IAS 40.76 a
Total additions from acquisitions, investment property, fair value model X IAS 40.76 a
Additions from subsequent expenditure recognised as asset IAS 40 - Disclosure
Additions from subsequent expenditure recognised as asset, investment property, at fair value X IAS 40.76 a
Additions from subsequent expenditure recognised as asset, investment property, at cost
X IAS 40.76 a
within fair value model
Total additions from subsequent expenditure recognised as asset, investment property, fair
X IAS 40.76 a
value model
Additions other than through business combinations, investment property, fair value model IAS 40 - Disclosure
X IAS 40.76 a
value model
X IAS 40.76 a
model
[825250] Notes - Additions in investment property, fair value model
Additions in investment property, fair value model IAS 40 - Disclosure
40 - Disclosure
Additions, investment property, at fair value IAS 40 - Disclosure
Additions from subsequent expenditure recognised as asset, investment property, at fair value X IAS 40.76 a
Additions from acquisitions, investment property, at fair value X IAS 40.76 a
Total additions other than through business combinations, investment property, at fair value X IAS 40.76 a
Additions, investment property, at cost within fair value model IAS 40 - Disclosure
Additions from subsequent expenditure recognised as asset, investment property, at cost
X IAS 40.76 a
within fair value model
Additions from acquisitions, investment property, at cost within fair value model X IAS 40.76 a
Total additions other than through business combinations, investment property, at cost within
X IAS 40.76 a
fair value model
Additions, investment property, fair value model IAS 40 - Disclosure
Additions from subsequent expenditure recognised as asset, investment property, fair value
X IAS 40.76 a
model
Additions from acquisitions, investment property, fair value model X IAS 40.76 a
X IAS 40.76 a
model
[825280] Notes - Investment property, fair value model
Disclosure of investment property, fair value model explanatory text IAS 40 - Disclosure
Disclosure of significant adjustments to valuation obtained explanatory text IAS 40.77
Disclosure of investment property measured at cost within fair value model explanatory text IAS 40 - Disclosure
Description of investment property, at cost within fair value model text IAS 40.78 a
Explanation why fair value cannot be reliably measured for investment property, at cost within fair
text IAS 40.78 b
value model
Range of estimates within which fair value is likely to lie for investment property, at cost within fair
text IAS 40.78 c
value model
Explanation of disposal of investment property carried at cost within fair value model text IAS 40.78 d (i)
Carrying amount at time of sale of investment property carried at cost within fair value model X IAS 40.78 d (ii)
Gains (losses) on disposals of investment property carried at cost within fair value model X IAS 40.78 d (iii)
[825400] Notes - Investments in subsidiaries, joint ventures and associates
Investments in subsidiaries, joint ventures and associates IAS 27 - Disclosure
© IASCF 67
Investments in subsidiaries X IAS 27.38
Investments in joint ventures X IAS 27.38
Investments in associates X IAS 27.38
Total investments in subsidiaries, joint ventures and associates X IAS 27.38
[825480] Notes - Consolidated and separate financial statements
Disclosure of consolidated and separate financial statements explanatory text IAS 27 - Disclosure
Disclosure of consolidated financial statements explanatory text IAS 27 - Disclosure
Description of nature of relationship with subsidiary where parent has directly or indirectly less
text IAS 27.41 a
than half of voting power
Description of reason why entity with more than half of voting power directly or indirectly owned
text IAS 27.41 b
which is not subsidiary due to absence of control
Explanation of end of reporting period of financial statements of subsidiary when different from
text IAS 27.41 c
parent
Description of nature and extent of significant restrictions on transfer of funds to parent text IAS 27.41 d
Gains (losses) recognised when control in subsidiary is lost X IAS 27.41 f
Explanation of gains (losses) recognised when control in subsidiary is lost text IAS 27.41 f
Disclosure of separate financial statements explanatory text IAS 27 - Disclosure
Description of reason why consolidated financial statements have not been prepared text IAS 27.43 a, IAS 27.42 a
List of significant investments in subsidiaries, jointly controlled entities and associates text IAS 27.43 b, IAS 27.42 b
Methods used to account for investments text IAS 27.43 c, IAS 27.42 c
Additional information about separate financial statements text IAS 27.43
Disclosure of accounting policy for investments in separate financial statements explanatory text IAS 27 - Disclosure
[825500] Notes - Interests in joint ventures
Disclosure of share of contingent liabilities of joint venture explanatory text IAS 31 - Disclosure, IAS 37 - Disclosure
Description of contingent liabilities incurred by venturer in relation to interests in joint ventures text IAS 31.54 a
Description of share of contingent liabilities incurred jointly with other venturers text IAS 31.54 a, IAS 37.86
Description of share of contingent liabilities of joint ventures themselves text IAS 37.86, IAS 31.54 b
Description of contingent liabilities for which venturer is contingently liable for liabilities of other
text IAS 31.54 c
venturers
Disclosure of commitments relating to interests in joint ventures explanatory text IAS 31 - Disclosure
Explanation of commitments relating to interests in joint ventures text IAS 31.55
Share of capital commitments incurred jointly with other venturers text IAS 31.55 a
Commitments relating to interests in joint ventures X IAS 31.55
Disclosure of interests in joint ventures explanatory text IAS 31 - Disclosure
Description of list and description of interests in significant joint ventures and proportion of ownership
text IAS 31.56
interest
Methods used to recognise interest in jointly controlled entities text IAS 31.57
[825600] Notes - Investments in associates
Disclosure of unrecognised share of losses of associates explanatory text IAS 28 - Disclosure
Explanation of unrecognised share of losses of associate text IAS 28.37 g
Unrecognised share of losses of associates X IAS 28.37 g
Cumulative unrecognised share of losses of associates X IAS 28.37 g
Disclosure of share of contingent liabilities of associates explanatory text IAS 28 - Disclosure, IAS 37 - Disclosure
Description of share of contingent liabilities of associates incurred jointly with other investors text IAS 37.86, IAS 28.40 a
Description of contingent liabilities of associates for which entity is severally liable text IAS 28.40 b
Disclosure of investment in associates explanatory text IAS 28 - Disclosure
Description of fair value of investments in associates where price quotations published text IAS 28.37 a
Description of summarised financial information of associates text IAS 28.37 b
Description of summarised financial information of associates not accounted for using equity method text IAS 28.37 i
Description of reasons why presumption that interest of less than twenty per cent in associate is
text IAS 28.37 c
overcome
Description of reasons why presumption that interest of more than twenty per cent in associate is
text IAS 28.37 d
overcome
Description of reason why using different reporting date or period for associate text IAS 28.37 e
Description of nature and extent significant restrictions on ability of associate to transfer funds text IAS 28.37 f
Description of fact that associate is not accounted for using equity method text IAS 28.37 h
Description of share of discontinued operations of associates text IAS 28.38
[825900] Notes - Non-current asset or disposal group held for sale
Disclosure of plan to sell non-current asset or disposal group explanatory text IFRS 5 - Presentation and disclosure
Disclosure of non-current asset or disposal group held for sale explanatory text IFRS 5 - Presentation and disclosure
Description of non-current asset or disposal group held for sale which were sold or reclassified text IFRS 5.41 a
Explanation of facts and circumstances of sale or reclassification and expected disposal, manner
text IFRS 5.41 b
and timing
Gains (losses) on subsequent increase in fair value less costs to sell not in excess of recognised
X IFRS 5.41 c
cumulative impairment loss
Segment in which non-current asset or disposal group held for sale is presented text IFRS 5.41 d
Disclosure of changes in plan to sell non-current asset or disposal group held for sale explanatory text IFRS 5 - Presentation and disclosure
Explanation of effect of changes in plan to sell non-current asset or disposal group held for sale on
text IFRS 5.42
results of operations for current period
© IASCF 68
Explanation of effect of changes in plan to sell non-current asset or disposal group held for sale on
text IFRS 5.42
results of operations for prior period
Description of changes in plan to sell non-current asset or disposal group held for sale text IFRS 5.42
[826300] Notes - Classes of inventories
Classes of inventories IAS 2 - Disclosure
Raw materials X IAS 2.37
Merchandise X IAS 2.37
Production supplies X IAS 2.37
Work in progress X IAS 2.37
Finished goods X IAS 2.37
Other inventories X IAS 2.37
Total inventories X IAS 1.54 g, IAS 2.36 b, IAS 2.9, IAS 2.6
[826380] Notes - Inventories
Disclosure of inventories explanatory text IAS 2 - Disclosure
Description of accounting policy for measuring inventories text IAS 2.36 a
Inventory cost formulas text IAS 2.36 a, IAS 2.23-27
Inventories, at fair value less costs to sell X IAS 2.36 c
Inventory write-down X IAS 2.36 e
Reversal of inventory write-down X IAS 2.36 f
Circumstances leading to reversals of inventory write-down text IAS 2.36 g
Cost of inventories recognised as expense during period X IAS 2.36 d
Explanation of inventories pledged as security for liabilities text IAS 2.36 h
[827520] Notes - Reconciliation of changes in other provisions
Reconciliation of changes in other provisions IAS 37 - Disclosure
40 - Disclosure
Changes in warranty provision IAS 37 - Disclosure
Additional provisions, warranty provision X IAS 37.84 b
Increase (decrease) in existing provisions, warranty provision X IAS 37.84 b
Acquisitions through business combinations, warranty provision X IAS 37.84 b
Provision used, warranty provision (X) IAS 37.84 c
Unused provision reversed, warranty provision (X) IAS 37.84 d
Increase (decrease) through time value of money adjustment, warranty provision X IAS 37.84 e
Increase (decrease) through change in discount rate, warranty provision X IAS 37.84 e
Increase (decrease) through net exchange differences, warranty provision X IAS 37.84 b
Increase (decrease) through transfers and other changes, warranty provision X IAS 37.84 b
Total changes in warranty provision X IAS 37.59
Changes in restructuring provision IAS 37 - Disclosure
Additional provisions, restructuring provision X IAS 37.84 b
Increase (decrease) in existing provisions, restructuring provision X IAS 37.84 b
Acquisitions through business combinations, restructuring provision X IAS 37.84 b
Provision used, restructuring provision (X) IAS 37.84 c
Unused provision reversed, restructuring provision (X) IAS 37.84 d
Increase (decrease) through time value of money adjustment, restructuring provision X IAS 37.84 e
Increase (decrease) through change in discount rate, restructuring provision X IAS 37.84 e
Increase (decrease) through net exchange differences, restructuring provision X IAS 37.84 b
Increase (decrease) through transfers and other changes), restructuring provision X IAS 37.84 b
Total changes in restructuring provision X IAS 37.59
Changes in legal proceedings provision IAS 37 - Disclosure
Additional provisions, legal proceedings provision X IAS 37.84 b
Increase (decrease) in existing provisions, legal proceedings provision X IAS 37.84 b
Acquisitions through business combinations, legal proceedings provision X IAS 37.84 b
Provision used, legal proceedings provision (X) IAS 37.84 c
Unused provision reversed, legal proceedings provision (X) IAS 37.84 d
Increase (decrease) through time value of money adjustment, legal proceedings provision X IAS 37.84 e
Increase (decrease) through change in discount rate, legal proceedings provision X IAS 37.84 e
Increase (decrease) through net exchange differences, legal proceedings provision X IAS 37.84 b
Increase (decrease) through transfers and other changes, legal proceedings provision X IAS 37.84 b
Total changes in legal proceedings provision X IAS 37.59
Changes in onerous contracts provision IAS 37 - Disclosure
Additional provisions, onerous contracts provision X IAS 37.84 b
Increase (decrease) in existing provisions, onerous contracts provision X IAS 37.84 b
Acquisitions through business combinations, onerous contracts provision X IAS 37.84 b
Provision used, onerous contracts provision (X) IAS 37.84 c
© IASCF 69
Unused provision reversed, onerous contracts provision (X) IAS 37.84 d
Increase (decrease) through time value of money adjustment, onerous contracts provision X IAS 37.84 e
Increase (decrease) through change in discount rate, onerous contracts provision X IAS 37.84 e
Increase (decrease) through net exchange differences, onerous contracts provision X IAS 37.84 b
Increase (decrease) through transfers and other changes, onerous contracts provision X IAS 37.84 b
Total changes in onerous contracts provision X IAS 37.59
Changes in provision for decommissioning, restoration and rehabilitation costs IAS 37 - Disclosure
Additional provisions, provision for decommissioning, restoration and rehabilitation costs X IAS 37.84 b
Increase (decrease) in existing provisions, provision for decommissioning, restoration and
X IAS 37.84 b
rehabilitation costs
Acquisitions through business combinations, provision for decommissioning, restoration and
X IAS 37.84 b
Provision used, provision for decommissioning, restoration and rehabilitation costs (X) IAS 37.84 c
Unused provision reversed, provision for decommissioning, restoration and rehabilitation costs (X) IAS 37.84 d
Increase (decrease) through time value of money adjustment, provision for decommissioning,
X IAS 37.84 e
restoration and rehabilitation costs
Increase (decrease) through change in discount rate, provision for decommissioning,
X IAS 37.84 e
Increase (decrease) through net exchange differences, provision for decommissioning,
X IAS 37.84 b
Increase (decrease) through transfers and other changes, provision for decommissioning,
X IAS 37.84 b
Total changes in provision for decommissioning, restoration and rehabilitation costs X IAS 37.59
Changes in miscellaneous other provisions IAS 37 - Disclosure
Additional provisions, miscellaneous other provisions X IAS 37.84 b
Increase (decrease) in existing provisions, miscellaneous other provisions X IAS 37.84 b
Acquisitions through business combinations, miscellaneous other provisions X IAS 37.84 b
Unused provision reversed, miscellaneous other provisions (X) IAS 37.84 d
Provision used, miscellaneous other provisions (X) IAS 37.84 c
Increase (decrease) through time value of money adjustment, miscellaneous other provisions X IAS 37.84 e
Increase (decrease) through change in discount rate, miscellaneous other provisions X IAS 37.84 e
Increase (decrease) through net exchange differences, miscellaneous other provisions X IAS 37.84 b
Increase (decrease) through transfers and other changes, miscellaneous other provisions X IAS 37.84 b
Total changes in miscellaneous other provisions X IAS 37.59
Changes in other provisions IAS 37 - Disclosure
Additional provisions, other provisions X IAS 37.84 b
Increase (decrease) in existing provisions, other provisions X IAS 37.84 b
Acquisitions through business combinations, other provisions X IAS 37.84 b
Provision used, other provisions (X) IAS 37.61, IAS 37.84 c
Unused provision reversed, other provisions (X) IAS 37.84 d
Increase (decrease) through time value of money adjustment, other provisions X IAS 37.84 e
Increase (decrease) through change in discount rate, other provisions X IAS 37.84 e
Increase (decrease) through net exchange differences, other provisions X IAS 37.84 b
Increase (decrease) through transfers and other changes, other provisions X IAS 37.84 b
Total changes in other provisions X IAS 37.59
[827530] Notes - Reconciliation of changes in other provisions [alternative]
Reconciliation of changes in other provisions IAS 37 - Disclosure
40 - Disclosure
Additional provisions IAS 37 - Disclosure
Additional provisions, warranty provision X IAS 37.84 b
Additional provisions, restructuring provision X IAS 37.84 b
Additional provisions, legal proceedings provision X IAS 37.84 b
Additional provisions, onerous contracts provision X IAS 37.84 b
Additional provisions, provision for decommissioning, restoration and rehabilitation costs X IAS 37.84 b
Additional provisions, miscellaneous other provisions X IAS 37.84 b
Total additional provisions, other provisions X IAS 37.84 b
Increase (decrease) in existing provisions IAS 37 - Disclosure
Increase (decrease) in existing provisions, warranty provision X IAS 37.84 b
Increase (decrease) in existing provisions, restructuring provision X IAS 37.84 b
Increase (decrease) in existing provisions, legal proceedings provision X IAS 37.84 b
Increase (decrease) in existing provisions, onerous contracts provision X IAS 37.84 b
Increase (decrease) in existing provisions, provision for decommissioning, restoration and
X IAS 37.84 b
Increase (decrease) in existing provisions, miscellaneous other provisions X IAS 37.84 b
Total increase (decrease) in existing provisions, other provisions X IAS 37.84 b
© IASCF 70
Acquisitions through business combinations provisions IAS 37 - Disclosure
Acquisitions through business combinations, warranty provision X IAS 37.84 b
Acquisitions through business combinations, restructuring provision X IAS 37.84 b
Acquisitions through business combinations, legal proceedings provision X IAS 37.84 b
Acquisitions through business combinations, onerous contracts provision X IAS 37.84 b
Acquisitions through business combinations, provision for decommissioning, restoration and
X IAS 37.84 b
Acquisitions through business combinations, miscellaneous other provisions X IAS 37.84 b
Total acquisitions through business combinations, other provisions X IAS 37.84 b
Provision used IAS 37 - Disclosure
Provision used, warranty provision X IAS 37.84 c
Provision used, restructuring provision X IAS 37.84 c
Provision used, legal proceedings provision X IAS 37.84 c
Provision used, onerous contracts provision X IAS 37.84 c
Provision used, provision for decommissioning, restoration and rehabilitation costs X IAS 37.84 c
Provision used, miscellaneous other provisions X IAS 37.84 c
Total provision used, other provisions X IAS 37.61, IAS 37.84 c
Unused provision reversed IAS 37 - Disclosure
Unused provision reversed, warranty provision X IAS 37.84 d
Unused provision reversed, restructuring provision X IAS 37.84 d
Unused provision reversed, legal proceedings provision X IAS 37.84 d
Unused provision reversed, onerous contracts provision X IAS 37.84 d
Unused provision reversed, provision for decommissioning, restoration and rehabilitation costs X IAS 37.84 d
Unused provision reversed, miscellaneous other provisions X IAS 37.84 d
Total unused provision reversed, other provisions X IAS 37.84 d
Increase (decrease) through time value of money adjustment IAS 37 - Disclosure
Increase (decrease) through time value of money adjustment, warranty provision X IAS 37.84 e
Increase (decrease) through time value of money adjustment, restructuring provision X IAS 37.84 e
Increase (decrease) through time value of money adjustment, legal proceedings provision X IAS 37.84 e
Increase (decrease) through time value of money adjustment, onerous contracts provision X IAS 37.84 e
Increase (decrease) through time value of money adjustment, provision for decommissioning,
X IAS 37.84 e
Increase (decrease) through time value of money adjustment, miscellaneous other provisions X IAS 37.84 e
Total increase (decrease) through time value of money adjustment, other provisions X IAS 37.84 e
Increase (decrease) through change in discount rate IAS 37 - Disclosure
Increase (decrease) through change in discount rate, warranty provision X IAS 37.84 e
Increase (decrease) through change in discount rate, restructuring provision X IAS 37.84 e
Increase (decrease) through change in discount rate, legal proceedings provision X IAS 37.84 e
Increase (decrease) through change in discount rate, onerous contracts provision X IAS 37.84 e
Increase (decrease) through change in discount rate, provision for decommissioning,
X IAS 37.84 e
Increase (decrease) through change in discount rate, miscellaneous other provisions X IAS 37.84 e
Total increase (decrease) through change in discount rate, other provisions X IAS 37.84 e
Increase (decrease) through net exchange differences, warranty provision X IAS 37.84 b
Increase (decrease) through net exchange differences, restructuring provision X IAS 37.84 b
Increase (decrease) through net exchange differences, legal proceedings provision X IAS 37.84 b
Increase (decrease) through net exchange differences, onerous contracts provision X IAS 37.84 b
Increase (decrease) through net exchange differences, provision for decommissioning,
X IAS 37.84 b
Increase (decrease) through net exchange differences, miscellaneous other provisions X IAS 37.84 b
Total increase (decrease) through net exchange differences, other provisions X IAS 37.84 b
IAS 38 - Disclosure
Increase (decrease) through transfers and other changes, warranty provision X IAS 37.84 b
Increase (decrease) through transfers and other changes), restructuring provision X IAS 37.84 b
Increase (decrease) through transfers and other changes, legal proceedings provision X IAS 37.84 b
Increase (decrease) through transfers and other changes, onerous contracts provision X IAS 37.84 b
Increase (decrease) through transfers and other changes, provision for decommissioning,
X IAS 37.84 b
Increase (decrease) through transfers and other changes, miscellaneous other provisions X IAS 37.84 b
Total increase (decrease) through transfers and other changes, other provisions X IAS 37.84 b
Changes in other provisions IAS 37 - Disclosure
Changes in warranty provision X IAS 37.59
© IASCF 71
Changes in restructuring provision X IAS 37.59
Changes in legal proceedings provision X IAS 37.59
Changes in onerous contracts provision X IAS 37.59
Changes in provision for decommissioning, restoration and rehabilitation costs X IAS 37.59
Changes in miscellaneous other provisions X IAS 37.59
Total changes in other provisions X IAS 37.59
[827540] Notes - Classes of other provisions, short-term/long-term classification
Classes of other provisions, short-term/long-term classification IAS 37 - Disclosure
Classes of other provisions IAS 37 - Disclosure
Warranty provision IAS 37 - Disclosure
Long-term warranty provision X IAS 37.84 a
Short-term warranty provision X IAS 37.84 a
Total warranty provision X IAS 37.84 a
Restructuring provision IAS 37 - Disclosure
Long-term restructuring provision X IAS 37.84 a
Short-term restructuring provision X IAS 37.84 a
Total restructuring provision X IAS 37.72, IAS 37.84 a, IAS 37.80
Legal proceedings provision IAS 37 - Disclosure
Long-term legal proceedings provision X IAS 37.84 a
Short-term legal proceedings provision X IAS 37.84 a
Total legal proceedings provision X IAS 37.84 a
Onerous contracts provision IAS 37 - Disclosure
Long-term onerous contracts provision X IAS 37.84 a
Short-term onerous contracts provision X IAS 37.84 a
Total onerous contracts provision X IAS 37.84 a, IAS 37.66
Provision for decommissioning, restoration and rehabilitation costs IAS 37 - Disclosure
Long-term provision for decommissioning, restoration and rehabilitation costs X IAS 37.84 a, IFRIC 5 - Consensus
Short-term provision for decommissioning, restoration and rehabilitation costs X IAS 37.84 a, IFRIC 5 - Consensus
Total provision for decommissioning, restoration and rehabilitation costs X IAS 37.84 a, IFRIC 5 - Consensus
Miscellaneous other provisions IAS 37 - Disclosure
Long-term miscellaneous other provisions X IAS 37.84 a
Short-term miscellaneous other provisions X IAS 37.84 a
Total miscellaneous other provisions X IAS 37.84 a
Other provisions IAS 37 - Disclosure
Total other provisions X
37.36
[827550] Notes - Classes of other provisions, short-term/long-term classification
[alternative]
Classes of other provisions, short-term/long-term classification IAS 37 - Disclosure
Short-term and long-term portion of provisions IAS 37 - Disclosure
Other long-term provisions IAS 37 - Disclosure
Long-term warranty provision X IAS 37.84 a
Long-term restructuring provision X IAS 37.84 a
Long-term legal proceedings provision X IAS 37.84 a
Long-term onerous contracts provision X IAS 37.84 a
Long-term provision for decommissioning, restoration and rehabilitation costs X IAS 37.84 a, IFRIC 5 - Consensus
Long-term miscellaneous other provisions X IAS 37.84 a
Total other long-term provisions X IAS 37.84 a, IAS 1.54 l
Other short-term provisions IAS 37 - Disclosure
Short-term warranty provision X IAS 37.84 a
Short-term restructuring provision X IAS 37.84 a
Short-term legal proceedings provision X IAS 37.84 a
Short-term onerous contracts provision X IAS 37.84 a
Short-term provision for decommissioning, restoration and rehabilitation costs X IAS 37.84 a, IFRIC 5 - Consensus
Short-term miscellaneous other provisions X IAS 37.84 a
Total other short-term provisions X IAS 37.84 a, IAS 1.54 l
Other provisions IAS 37 - Disclosure
Warranty provision X IAS 37.84 a
Restructuring provision X IAS 37.72, IAS 37.84 a, IAS 37.80
Legal proceedings provision X IAS 37.84 a
Onerous contracts provision X IAS 37.84 a, IAS 37.66
Provision for decommissioning, restoration and rehabilitation costs X IAS 37.84 a, IFRIC 5 - Consensus
Miscellaneous other provisions X IAS 37.84 a
Total other provisions X
37.36
© IASCF 72
[827570] Notes - Other provisions, contingent liabilities and contingent assets
Disclosure of other provisions, contingent liabilities and contingent assets explanatory text IAS 37 - Disclosure
Disclosure of other provisions explanatory text IAS 37 - Disclosure
Disclosure of warranty provision explanatory text IAS 37 - Disclosure
Description of nature of obligation, warranty provision text IAS 37.85 a
Description of expected timing of outflows, warranty provision text IAS 37.85 a
Indication of uncertainties of amount or timing of outflows, warranty provision text IAS 37.85 b
Asset recognised for expected reimbursement, warranty provision X IAS 37.85 c
Expected reimbursement, warranty provision X IAS 37.85 c
Disclosure of restructuring provision explanatory text IAS 37 - Disclosure
Description of nature of obligation, restructuring provision text IAS 37.85 a
Description of expected timing of outflows, restructuring provision text IAS 37.85 a
Indication of uncertainties of amount or timing of outflows, restructuring provision text IAS 37.85 b
Asset recognised for expected reimbursement, restructuring provision X IAS 37.85 c
Expected reimbursement, restructuring provision X IAS 37.85 c
Disclosure of legal proceedings provision explanatory text IAS 37 - Disclosure
Description of nature of obligation, legal proceedings provision text IAS 37.85 a
Description of expected timing of outflows, legal proceedings provision text IAS 37.85 a
Indication of uncertainties of amount or timing of outflows, legal proceedings provision text IAS 37.85 b
Asset recognised for expected reimbursement, legal proceedings provision X IAS 37.85 c
Expected reimbursement, legal proceedings provision X IAS 37.85 c
Disclosure of onerous contracts provision explanatory text IAS 37 - Disclosure
Description of nature of obligation, onerous contracts provision text IAS 37.85 a
Description of expected timing of outflows, onerous contracts provision text IAS 37.85 a
Indication of uncertainties of amount or timing of outflows, onerous contracts provision text IAS 37.85 b
Asset recognised for expected reimbursement, onerous contracts provision X IAS 37.85 c
Expected reimbursement, onerous contracts provision X IAS 37.85 c
Disclosure of provision for decommissioning, restoration and rehabilitation costs explanatory text IAS 37 - Disclosure
Description of nature of obligation, provision for decommissioning restoration and
text IAS 37.85 a
Description of expected timing of outflows, provision for decommissioning restoration and
text IAS 37.85 a
Indication of uncertainties of amount or timing of outflows, provision for decommissioning
text IAS 37.85 b
Asset recognised for expected reimbursement, provision for decommissioning restoration and
X IAS 37.85 c
Expected reimbursement, provision for decommissioning restoration and rehabilitation costs X IAS 37.85 c
Disclosure of miscellaneous other provisions explanatory text IAS 37 - Disclosure
Description of nature of obligation, miscellaneous other provisions text IAS 37.85 a
Description of expected timing of outflows, miscellaneous other provisions text IAS 37.85 a
Indication of uncertainties of amount or timing of outflows, miscellaneous other provisions text IAS 37.85 b
Asset recognised for expected reimbursement, miscellaneous other provisions X IAS 37.85 c
Expected reimbursement, miscellaneous other provisions X IAS 37.85 c
Disclosure of contingent liabilities explanatory text IAS 37 - Disclosure
Disclosure of warranty, contingent liability explanatory text IAS 37 - Disclosure
Description of nature of obligation, warranty contingent liability text IAS 37.86
Explanation of financial effect of warranty contingent liability text IAS 37.86 a
Explanation of possibility of reimbursement, warranty contingent liability text IAS 37.86 c
Indication of uncertainties of amount or timing of outflows, warranty contingent liability text IAS 37.86 b
Disclosure of restructuring, contingent liability explanatory text IAS 37 - Disclosure
Description of nature of obligation, restructuring contingent liability text IAS 37.86
Explanation of financial effect of restructuring contingent liability text IAS 37.86 a
Explanation of possibility of reimbursement, restructuring contingent liability text IAS 37.86 c
Indication of uncertainties of amount or timing of outflows, restructuring contingent liability text IAS 37.86 b
Disclosure of legal proceedings, contingent liability explanatory text IAS 37 - Disclosure
Description of nature of obligation, legal proceedings contingent liability text IAS 37.86
Explanation of financial effect of legal proceedings contingent liability text IAS 37.86 a
Explanation of possibility of reimbursement, legal proceedings contingent liability text IAS 37.86 c
Indication of uncertainties of amount or timing of outflows, legal proceedings contingent
text IAS 37.86 b
liability
Disclosure of onerous contracts, contingent liability explanatory text IAS 37 - Disclosure
Description of nature of obligation, onerous contracts contingent liability text IAS 37.86
Explanation of financial effect of onerous contracts contingent liability text IAS 37.86 a
Explanation of possibility of reimbursement, onerous contracts contingent liability text IAS 37.86 c
Indication of uncertainties of amount or timing of outflows, onerous contracts contingent
text IAS 37.86 b
liability
Disclosure of contingent liability for decommissioning, restoration and rehabilitation costs explanatory text IAS 37 - Disclosure
Description of nature of obligation, contingent liability for decommissioning restoration and
text IAS 37.86
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Explanation of financial effect of contingent liability for decommissioning restoration and
text IAS 37.86 a
Explanation of possibility of reimbursement, contingent liability for decommissioning
text IAS 37.86 c
Indication of uncertainties of amount or timing of outflows, contingent liability for
text IAS 37.86 b
decommissioning restoration and rehabilitation costs
Disclosure of share of contingent liabilities of joint venture explanatory text IAS 31 - Disclosure, IAS 37 - Disclosure
Description of contingent liabilities incurred by venturer in relation to interests in joint ventures text IAS 31.54 a
Description of share of contingent liabilities incurred jointly with other venturers text IAS 31.54 a, IAS 37.86
Description of share of contingent liabilities of joint ventures themselves text IAS 37.86, IAS 31.54 b
Description of contingent liabilities for which venturer is contingently liable for liabilities of other
text IAS 31.54 c
venturers
Disclosure of share of contingent liabilities of associates explanatory text IAS 28 - Disclosure, IAS 37 - Disclosure
Description of share of contingent liabilities of associates incurred jointly with other investors text IAS 37.86, IAS 28.40 a
Description of contingent liabilities of associates for which entity is severally liable text IAS 28.40 b
Disclosure of other contingent liabilities explanatory text IAS 37 - Disclosure
Description of nature of obligation, other contingent liabilities text IAS 37.86
Explanation of financial effect of other contingent liabilities text IAS 37.86 a
Explanation of possibility of reimbursement, other contingent liabilities text IAS 37.86 c
Indication of uncertainties of amount or timing of outflows, other contingent liabilities text IAS 37.86 b
Disclosure of contingent assets explanatory text IAS 37 - Disclosure
Description of nature of contingent assets text IAS 37.89
Explanation of estimated financial effect of contingent assets text IAS 37.89
Non-disclosure of contingent liabilities and assets explanatory text IAS 37 - Disclosure
Information about contingent assets that disclosure is not practicable text IAS 37.91
Information about contingent liabilities that disclosure is not practicable text IAS 37.91
Explanation of reason for non-disclosure of information regarding provision text IAS 37.92
Explanation of reason for non-disclosure of information regarding contingent liability text IAS 37.92
Explanation of reason for non-disclosure of information regarding contingent asset text IAS 37.92
[831100] Notes - Classes of revenue
Classes of revenue IAS 18 - Disclosure
Revenue IAS 18 - Disclosure
Revenue from sale of goods X IAS 18.35 b (i)
Revenue from rendering of services X IAS 18.35 b (ii)
Revenue from construction contracts X IAS 18.35 b (ii) , IAS 11.39 a
Revenue from royalties X IAS 18.35 b (iv)
Revenue from interest X IFRS 8.23 c, IFRS 8.28 e, IAS 18.35 b (iii)
Revenue from dividends X IAS 18.35 b (v)
Other revenue X IAS 18.35 b
Total revenue X
18.35 b
Revenue arising from exchanges of goods or services IAS 18 - Disclosure
Revenue arising from exchanges of goods or services, sale of goods X IAS 18.35 c
Revenue arising from exchanges of goods or services, rendering of services X IAS 18.35 c
Revenue arising from exchanges of goods or services, construction contracts X IAS 18.35 c
Revenue arising from exchanges of goods or services, royalties X IAS 18.35 c
Revenue arising from exchanges of goods or services, interest X IAS 18.35 c
Revenue arising from exchanges of goods or services, dividends X IAS 18.35 c
Revenue arising from exchanges of goods or services, other revenue X IAS 18.35 c
Total revenue arising from exchanges of goods or services X IAS 18.35 c
[831110] Notes - Revenue
Disclosure of revenue explanatory text IAS 18 - Disclosure
Description of accounting policy for recognition of revenue text IAS 18.35 a
Explanation of recognised amount for each significant category of revenue text IAS 18.35 b
[831400] Notes - Government grants
Disclosure of government grants explanatory text IAS 20 - Disclosure
Description of accounting policy for government grants text IAS 20.39 a
Description of nature and extent of government grants recognised in financial statements text IAS 20.39 b
Indication of other forms of government assistance with direct benefits for entity text IAS 20.39 b
Explanation of unfulfilled conditions and other contingencies attaching to government assistance text IAS 20.39 c
[831700] Notes - Recognised revenue from construction contracts
Disclosure of recognised revenue from construction contracts explanatory text IAS 11 - Disclosure
Revenue from construction contracts X IAS 18.35 b (ii) , IAS 11.39 a
Methods used to determine construction contract revenue recognised text IAS 11.39 b
Methods used to determine stage of completion of construction in progress text IAS 11.39 c
[831710] Notes - Contracts in progress
Contracts in progress IAS 11 - Disclosure
Costs incurred and recognised profits (less recognised losses) X IAS 11.40 a
© IASCF 74
Advances received for contracts in progress X IAS 11.40 b
Retention for contracts in progress X IAS 11.40 c
Gross amount due from customers for contract work as asset X IAS 11.42 a
Gross amount due to customers for contract work as liability X IAS 11.42 b
[832000] Notes - Analysis of income and expense
Analysis of income and expense IAS 1 - Structure and content
Material income and expense IAS 1 - Structure and content
Write-downs (reversals) of inventories X IAS 1.98 a
Write-downs (reversals) of property, plant and equipment X IAS 1.98 a
Expense of restructuring activities X IAS 1.98 b
Reversal of provisions for cost of restructuring X IAS 1.98 b
Gains (losses) on disposals of property, plant and equipment X IAS 1.98 c
Gains (losses) on disposals of investments X IAS 1.98 d
Gains (losses) on disposals of other non-current assets X IAS 1.98 c
Expense (income) on discontinued operations X IAS 1.98 e
Gains (losses) on litigation settlements X IAS 1.98 f
Other reversals of provisions X IAS 1.98 g
Expense by nature IAS 1 - Structure and content
Changes in inventories of finished goods and work in progress X IAS 1.99, IAS 1.102
Other work performed by entity and capitalised (X) IAS 1.99, IAS 1.102
Raw materials and consumables used X IAS 1.99, IAS 1.102
Employee benefits expense X
IAS 1.99
Depreciation and amortisation expense X IAS 1.102, IAS 1.99, IFRS 8.28 e
Impairment loss (reversal of impairment loss) recognised in profit or loss X IAS 1.99, IAS 1.102
Other expense X IAS 1.102, IAS 1.99
Total expense, by nature X IAS 1.99
[832320] Notes - Income, expense, gains or losses on financial instruments
Income, expense, gains or losses of financial instruments
disclosure
Gains (losses) on financial instruments
disclosure
Gains (losses) on financial assets at fair value through profit or loss, designated as upon initial
X IFRS 7.20 a (i)
recognition
Gains (losses) on financial assets at fair value through profit or loss, classified as held for trading X IFRS 7.20 a (i)
Total gains (losses) on financial assets at fair value through profit or loss X IFRS 7.20 a
Gains (losses) on financial liabilities at fair value through profit or loss, designated as upon initial
X IFRS 7.20 a (i)
recognition
Gains (losses) on financial liabilities at fair value through profit or loss, classified as held for trading X IFRS 7.20 a (i)
Total gains (losses) on financial liabilities at fair value through profit or loss X IFRS 7.20 a
Gains (losses) on held-to-maturity investments X IFRS 7.20 a (iii)
Gains (losses) on loans and receivables X IFRS 7.20 a (iv)
Gains (losses) on available-for-sale financial assets X IFRS 7.20 a (ii)
Reclassification adjustments on available-for-sale financial assets, before tax X IAS 1.91 b, IFRS 7.20 a (ii) , IAS 1.92
Gains (losses) on financial liabilities at amortised cost X IFRS 7.20 a (v)
Interest income and interest expense for financial assets or financial liabilities not at fair value IFRS 7 - Classes of financial instruments and level of
through profit or loss disclosure
Interest income for financial assets not at fair value through profit or loss X IFRS 7.20 b
Interest expense for financial liabilities not at fair value through profit or loss X IFRS 7.20 b
Fee income and expense
disclosure
Fee income (expense) arising from financial assets or financial liabilities not at fair value through
X IFRS 7.20 c (i)
profit or loss
Fee income (expense) arising from trust and fiduciary activities X IFRS 7.20 c (ii)
Interest income on impaired financial assets accrued
disclosure
Interest income on impaired financial assets accrued X IFRS 7.20 d
Impairment loss, financial assets IAS 36 - Disclosure
Impairment loss on financial assets X IFRS 7.20 e
[832390] Notes - Nature and extent of risks arising from financial instruments
Disclosure of nature and extent of risks arising from financial instruments explanatory text
disclosure
Qualitative disclosures explanatory text
disclosure
Description of exposure to risk text IFRS 7.33 a
Description of objectives, policies and processes for managing risk text IFRS 7.33 b
Methods used to measure risk text IFRS 7.33 b
Changes in exposure to risk text IFRS 7.33 c
Changes in objectives, policies and processes for managing risk text IFRS 7.33 c
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Changes in methods used to measure risk text IFRS 7.33 c
Quantitative disclosures explanatory text
disclosure
Summary quantitative data about entity's exposure to risk text IFRS 7.34 a
Concentrations of risk text IFRS 7.34 c
Additional information about entity exposure to risk text IFRS 7.35
Disclosure of credit risk explanatory text
disclosure
Maximum exposure to credit risk X IFRS 7.36 a
Description of collateral held as security and other credit enhancements text IFRS 7.36 b
Information about credit quality of neither past due nor impaired financial assets text IFRS 7.36 c
Carrying amount of financial assets whose terms have been renegotiated X IFRS 7.36 d
Disclosure of financial assets that are either past due or impaired explanatory text
disclosure
Analysis of age of financial assets that are past due but not impaired text IFRS 7.37 a
Analysis of financial assets that are individually determined to be impaired text IFRS 7.37 b
Description and fair value of collateral held by entity as security and other credit
text IFRS 7.37 c
enhancements
Disclosure of collateral and other credit enhancements obtained explanatory text
disclosure
Description of nature and carrying amount of assets obtained text IFRS 7.38 a
Description of policies for disposing of assets not readily convertible into cash or for using
text IFRS 7.38 b
them in its operations
Disclosure of liquidity risk explanatory text
disclosure
Maturity analysis for non-derivative financial liabilities text IFRS 7.39 a [2009-03-01]
Maturity analysis for derivative financial liabilities text IFRS 7.39 b [2009-03-01]
Description of managing liquidity risk text IFRS 7.39 a [2009-03-01]
Disclosure of market risk explanatory text
disclosure
Disclosure of sensitivity analysis explanatory text
disclosure
Sensitivity analysis for each type of market risk text IFRS 7.40 a
Methods and assumptions used in preparing sensitivity analysis text IFRS 7.40 b
Changes in methods and assumptions used in preparing sensitivity analysis text IFRS 7.40 c
Description of reason for change in methods and assumptions used in preparing
text IFRS 7.40 c
sensitivity analysis
Methods used in preparing sensitivity analysis reflecting interdependencies between risk
text IFRS 7.41 a
variables
Limitations that may result in information not fully reflecting fair value of assets and
text IFRS 7.41 b
liabilities involved
Other market risk disclosures explanatory text
disclosure
Description of fact and reason why sensitivity analysis are unrepresentative text IFRS 7.42
[832400] Notes - Hedge accounting
Disclosure of hedge accounting explanatory text
disclosure
Description of type of hedge text IFRS 7.22 a
Description of financial instruments designated as hedging instrument text IFRS 7.22 b
Description of nature of risks being hedged text IFRS 7.22 c
Financial instruments designated as hedging instruments, at fair value X IFRS 7.22 b
Disclosure of cash flow hedges explanatory text
disclosure
Description of periods when cash flows expected to occur text IFRS 7.23 a
Description of periods when cash flows affect profit or loss text IFRS 7.23 a
Description of forecast transaction hedge accounting previously used but no longer expected to
text IFRS 7.23 b
occur
Description of amount removed from equity and included in initial cost of hedged highly probable
text IFRS 7.23 e
forecast transaction
Fair value hedges
disclosure
Gains (losses) on hedging instrument X IFRS 7.24 a (i)
Gains (losses) on hedged item attributable to hedged risk X IFRS 7.24 a (ii)
Ineffectiveness of hedges
disclosure
Gains (losses) on ineffectiveness of cash flow hedges recognised in profit or loss X IFRS 7.24 b
Gains (losses) on ineffectiveness of hedges of net investments in foreign operations X IFRS 7.24 c
[832410] Notes - Impairment loss and reversal [alternative]
Impairment loss and reversal of impairment loss IAS 36 - Disclosure
Impairment loss by categories IAS 36 - Disclosure
© IASCF 76
Impairment loss recognised in profit or loss, property, plant and equipment X IAS 16.73 e (v) , IAS 36.126 a
Impairment loss recognised in profit or loss, intangible assets other than goodwill X IAS 38.118 e (iv)
Impairment loss recognised in profit or loss, financial assets X IAS 36.126 a
Impairment loss recognised in profit or loss, goodwill X IFRS 3.75 e [2007-03-01] , IFRS 3.61
Impairment loss recognised in profit or loss, other impaired assets X IAS 36.126 a
Total impairment loss recognised in profit or loss X IAS 36.126 a
Reversal of impairment loss recognised in profit or loss, intangible assets other than
X IAS 38.118 e (v)
goodwill
Reversal of impairment loss recognised in profit or loss, financial assets X IAS 36.126 b
Reversal of impairment loss recognised in profit or loss, other impaired assets X IAS 36.126 b
Total reversal of impairment loss recognised in profit or loss X IAS 36.126 b
Impairment loss recognised or reversed in other comprehensive income IAS 36 - Disclosure
Impairment loss recognised in other comprehensive income, property, plant and
X IAS 36.126 c, IAS 16.73 e (iv)
equipment
goodwill
Impairment loss recognised in other comprehensive income, financial assets X IAS 36.126 c
Impairment loss recognised in other comprehensive income, other impaired assets X IAS 36.126 c
Total impairment loss recognised in other comprehensive income X IAS 36.126 c
Reversal of impairment loss recognised in other comprehensive income, property, plant
X IAS 16.73 e (iv) , IAS 36.126 d
and equipment
other than goodwill
Reversal of impairment loss recognised in other comprehensive income, financial assets X IAS 36.126 d
Reversal of impairment loss recognised in other comprehensive income, other impaired
X IAS 36.126 d
assets
Total reversal of impairment loss recognised in other comprehensive income X IAS 36.126 d
[832420] Notes - Impairment loss and reversal
Impairment loss and reversal of impairment loss IAS 36 - Disclosure
Impairment loss by classes IAS 36 - Disclosure
Impairment loss, property, plant and equipment IAS 36 - Disclosure
Impairment loss recognised in profit or loss, property, plant and equipment X IAS 16.73 e (v) , IAS 36.126 a
Impairment loss recognised in other comprehensive income, property, plant and equipment X IAS 36.126 c, IAS 16.73 e (iv)
Reversal of impairment loss recognised in other comprehensive income, property, plant and
X IAS 16.73 e (iv) , IAS 36.126 d
equipment
Impairment loss, intangible assets other than goodwill IAS 36 - Disclosure
Impairment loss recognised in profit or loss, intangible assets other than goodwill X IAS 38.118 e (iv)
Reversal of impairment loss recognised in profit or loss, intangible assets other than goodwill X IAS 38.118 e (v)
goodwill
other than goodwill
Impairment loss, financial assets IAS 36 - Disclosure
Impairment loss recognised in profit or loss, financial assets X IAS 36.126 a
Reversal of impairment loss recognised in profit or loss, financial assets X IAS 36.126 b
Impairment loss recognised in other comprehensive income, financial assets X IAS 36.126 c
Reversal of impairment loss recognised in other comprehensive income, financial assets X IAS 36.126 d
Impairment loss, goodwill IAS 36 - Disclosure
Impairment loss recognised in profit or loss, goodwill X IFRS 3.75 e [2007-03-01] , IFRS 3.61
Impairment loss, other impaired assets IAS 36 - Disclosure
Impairment loss recognised in profit or loss, other impaired assets X IAS 36.126 a
Reversal of impairment loss recognised in profit or loss, other impaired assets X IAS 36.126 b
Impairment loss recognised in other comprehensive income, other impaired assets X IAS 36.126 c
Reversal of impairment loss recognised in other comprehensive income, other impaired
X IAS 36.126 d
assets
Impairment loss IAS 36 - Disclosure
Impairment loss recognised in profit or loss X IAS 36.126 a
Reversal of impairment loss recognised in profit or loss X IAS 36.126 b
Impairment loss recognised in other comprehensive income X IAS 36.126 c
© IASCF 77
Reversal of impairment loss recognised in other comprehensive income X IAS 36.126 d
[832480] Notes - Impairment loss and reversal of impairment loss
Disclosure of impairment loss and reversal of impairment loss explanatory text IAS 36 - Disclosure
Disclosure of impairment loss and reversal of impairment loss for reportable segment explanatory text IAS 36.129
Disclosure of impairment loss and reversal of impairment loss for individual asset or cash-generating
unit
Explanation of impairment loss and reversal of impairment loss for individual asset, including
text IAS 36.130
goodwill
Explanation of impairment loss and reversal of impairment loss for cash-generating unit text IAS 36.130
Disclosure of impairment loss and reversal of impairment loss for which no information disclosed
explanatory text IAS 36.131
individually
Disclosure of goodwill not allocated to cash-generating unit explanatory text IAS 36.133
Disclosure of estimates to measure recoverable amount of cash-generating units explanatory text IAS 36.134
Disclosure of allocation across multiple cash-generating units of goodwill and intangible assets with
indefinite useful lives
[832600] Notes - Recognised finance lease as assets by lessee
IAS 17 - Leases in the financial statements of
Recognised finance lease as assets by lessee
lessees
Recognised finance lease as property, plant and equipment, gross X IAS 17.31 a
Recognised finance lease as property, plant and equipment, accumulated depreciation and impairment (X) IAS 17.31 a
Net recognised finance lease as property, plant and equipment X IAS 17.31 a
Recognised finance lease as intangible assets, gross X IAS 17.31 a
Recognised finance lease as intangible assets, accumulated amortisation and impairment (X) IAS 17.31 a
Net recognised finance lease as intangible assets X IAS 17.31 a
Recognised finance lease as investment property, gross X IAS 17.31 a
Recognised finance lease as investment property, accumulated depreciation and impairment (X) IAS 17.31 a
Net recognised finance lease as investment property X IAS 17.31 a
Recognised finance lease as biological assets, gross X IAS 17.31 a
Recognised finance lease as biological assets, accumulated depreciation and impairment (X) IAS 17.31 a
Net recognised finance lease as biological assets X IAS 17.31 a
Recognised finance lease as other assets, gross X IAS 17.31 a
Recognised finance lease as other assets, accumulated depreciation and impairment (X) IAS 17.31 a
Net recognised finance lease as other assets X IAS 17.31 a
Net recognised finance lease as assets X IAS 17.31 a
[832620] Notes - Reconciliation of minimum finance lease payments payable by lessee
[alternative]
Reconciliation of minimum finance lease payments payable by lessee
lessees
Reconciliation by end of reporting period lessees, IAS 17 - Leases in the financial statements
of lessors
End of period not later than one year lessees, IAS 17 - Leases in the financial statements
of lessors
Minimum finance lease payments payable, end of period not later than one year X IAS 17.31 b (i)
Future finance charge on finance lease, end of period not later than one year X IAS 17.31 b (i)
Minimum finance lease payments payable, at present value, end of period not later than one
X IAS 17.31 b (i)
year
End of period later than one year and not later than five years lessees, IAS 17 - Leases in the financial statements
of lessors
Minimum finance lease payments payable, end of period later than one year and not later than
X IAS 17.31 b (ii)
five years
Future finance charge on finance lease, end of period later than one year and not later than
X IAS 17.31 b (ii)
five years
Minimum finance lease payments payable, at present value, end of period later than one year
X IAS 17.31 b (ii)
and not later than five years
End of period later than five years lessees, IAS 17 - Leases in the financial statements
of lessors
Minimum finance lease payments payable, end of period later than five years X IAS 17.31 b (iii)
Future finance charge on finance lease, end of period later than five years X IAS 17.31 b (iii)
Minimum finance lease payments payable, at present value, end of period later than five years X IAS 17.31 b (iii)
Minimum finance lease payments payable
lessees
Minimum finance lease payments payable X IAS 17.31 b
Future finance charge on finance lease X IAS 17.31 b
Minimum finance lease payments payable, at present value X IAS 17.31 b
[832630] Notes - Reconciliation of minimum finance lease payments payable by lessee
Reconciliation of minimum finance lease payments payable by lessee
lessees
© IASCF 78
Reconciliation by payments lessees, IAS 17 - Leases in the financial statements
of lessors
Minimum finance lease payments payable
lessees
Minimum finance lease payments payable, end of period not later than one year X IAS 17.31 b (i)
Minimum finance lease payments payable, end of period later than one year and not later than
X IAS 17.31 b (ii)
five years
Minimum finance lease payments payable, end of period later than five years X IAS 17.31 b (iii)
Total minimum finance lease payments payable X IAS 17.31 b
Future finance charge on finance lease
lessees
Future finance charge on finance lease, end of period not later than one year X IAS 17.31 b (i)
Future finance charge on finance lease, end of period later than one year and not later than
X IAS 17.31 b (ii)
five years
Future finance charge on finance lease, end of period later than five years X IAS 17.31 b (iii)
Total future finance charge on finance lease X IAS 17.31 b
Minimum finance lease payments payable, at present value
lessees
Minimum finance lease payments payable, at present value, end of period not later than one
X IAS 17.31 b (i)
year
Minimum finance lease payments payable, at present value, end of period later than one year
X IAS 17.31 b (ii)
and not later than five years
Minimum finance lease payments payable, at present value, end of period later than five years X IAS 17.31 b (iii)
Total minimum finance lease payments payable, at present value X IAS 17.31 b
[832650] Notes - Minimum lease payments payable under non-cancellable operating
lease by lessee
Minimum lease payments payable under non-cancellable operating lease by lessee
lessees
Minimum lease payments payable under non-cancellable operating lease, end of period not later than
X IAS 17.35 a (i)
one year
Minimum lease payments payable under non-cancellable operating lease, end of period later than one
X IAS 17.35 a (ii)
year and not later than five years
Minimum lease payments payable under non-cancellable operating lease, end of period later than five
X IAS 17.35 a (iii)
years
Total minimum lease payments payable under non-cancellable operating lease X IAS 17.35 a
[832680] Notes - Finance lease and operating lease by lessee
Disclosure of finance lease and operating lease by lessee explanatory text
lessees
Lease and sublease payments recognised as expense
lessees
Contingent rents recognised as expense, classified as finance lease X IAS 17.31 c
Contingent rents recognised as expense, classified as operating lease X IAS 17.35 c
Total contingent rents recognised as expense X IAS 17.35 c, IAS 17.31 c
Sublease payments recognised as expense X IAS 17.35 c
Minimum operating lease payments X IAS 17.35 c
Total lease and sublease payments recognised as expense X IAS 17.35 c
Disclosure of future expected minimum sublease payments receivable explanatory text
lessees
Expected future minimum sublease payments receivable under non-cancellable subleases,
X IAS 17.31 d
classified finance lease
Expected future minimum sublease payments receivable under non-cancellable subleases,
X IAS 17.35 b
classified as operating lease
Disclosure of material leasing arrangements by lessee explanatory text
lessees
Description of material leasing arrangements by lessee classified as finance lease text IAS 17.31 e
Description of material leasing arrangements by lessee classified as operating lease text IAS 17.35 d
[832720] Notes - Reconciliation of minimum finance lease payments receivable by
lessor [alternative]
Reconciliation of minimum finance lease payments receivable by lessor IAS 17 - Leases in the financial statements of lessors
Reconciliation by end of reporting period lessees, IAS 17 - Leases in the financial statements
of lessors
End of period not later than one year lessees, IAS 17 - Leases in the financial statements
of lessors
Gross investment in finance lease, end of period not later than one year X IAS 17.47 a (i)
Unearned finance income on finance lease, end of period not later than one year X IAS 17.47 b
Minimum finance lease payments receivable, at present value, end of period not later than
X IAS 17.47 a (i)
one year
End of period later than one year and not later than five years lessees, IAS 17 - Leases in the financial statements
of lessors
Gross investment in finance lease, end of period later than one year and not later than five
X IAS 17.47 a (ii)
years
© IASCF 79
Unearned finance income on finance lease, end of period later than one year and not later
X IAS 17.47 b
than five years
Minimum finance lease payments receivable, at present value, end of period later than one
X IAS 17.47 a (ii)
End of period later than five years lessees, IAS 17 - Leases in the financial statements
of lessors
Gross investment in finance lease, end of period later than five years X IAS 17.47 a (iii)
Unearned finance income on finance lease, end of period later than five years X IAS 17.47 b
Minimum finance lease payments receivable, at present value, end of period later than five
X IAS 17.47 a (iii)
years
Minimum finance lease payments receivable IAS 17 - Leases in the financial statements of lessors
Gross investment in finance lease X IAS 17.47 a
Unearned finance income on finance lease X IAS 17.47 b
Minimum finance lease payments receivable, at present value X IAS 17.47 a
[832730] Notes - Reconciliation of minimum finance lease payments receivable by
lessor
Reconciliation of minimum finance lease payments receivable by lessor IAS 17 - Leases in the financial statements of lessors
Reconciliation by payments lessees, IAS 17 - Leases in the financial statements
of lessors
Gross investment in finance lease IAS 17 - Leases in the financial statements of lessors
Gross investment in finance lease, end of period not later than one year X IAS 17.47 a (i)
Gross investment in finance lease, end of period later than one year and not later than five
X IAS 17.47 a (ii)
years
Gross investment in finance lease, end of period later than five years X IAS 17.47 a (iii)
Total gross investment in finance lease X IAS 17.47 a
Unearned finance income on finance lease IAS 17 - Leases in the financial statements of lessors
Unearned finance income on finance lease, end of period not later than one year X IAS 17.47 b
Unearned finance income on finance lease, end of period later than one year and not later
X IAS 17.47 b
than five years
Unearned finance income on finance lease, end of period later than five years X IAS 17.47 b
Total unearned finance income on finance lease X IAS 17.47 b
Minimum finance lease payments receivable, at present value lessees, IAS 17 - Leases in the financial statements
of lessors
Minimum finance lease payments receivable, at present value, end of period not later than
X IAS 17.47 a (i)
one year
Minimum finance lease payments receivable, at present value, end of period later than one
X IAS 17.47 a (ii)
Minimum finance lease payments receivable, at present value, end of period later than five
X IAS 17.47 a (iii)
years
Total minimum finance lease payments receivable, at present value X IAS 17.47 a
[832750] Notes - Minimum lease payments receivable under non-cancellable operating
lease by lessor
Minimum lease payments receivable under non-cancellable operating lease by lessor IAS 17 - Leases in the financial statements of lessors
Minimum lease payments receivable under non-cancellable operating lease, end of period not later
X IAS 17.56 a (i)
than one year
Minimum lease payments receivable under non-cancellable operating lease, end of period later than
X IAS 17.56 a (ii)
one year and not later than five years
Minimum lease payments receivable under non-cancellable operating lease, end of period later than
X IAS 17.56 a (iii)
five years
Total minimum lease payments receivable under non-cancellable operating lease X IAS 17.56 a
[832780] Notes - Finance lease and operating lease by lessor
Disclosure of finance lease and operating lease by lessor explanatory text IAS 17 - Leases in the financial statements of lessors
Contingent rents recognised as income IAS 17 - Leases in the financial statements of lessors
Contingent rents recognised as income, classified as finance lease X IAS 17.47 e
Contingent rents recognised as income, classified as operating lease X IAS 17.56 b
Total contingent rents recognised as income X IAS 17.47 e, IAS 17.56 b
Disclosure of unguaranteed residual values and accumulated allowance by lessor explanatory text IAS 17 - Leases in the financial statements of lessors
Explanation of unguaranteed residual values accruing to benefit of lessor text IAS 17.47 c
Explanation of accumulated allowance for collectible minimum lease payments receivable text IAS 17.47 d
Disclosure of material leasing arrangements by lessor explanatory text IAS 17 - Leases in the financial statements of lessors
Description of material leasing arrangements by lessor classified as finance lease text IAS 17.47 c
Description of material leasing arrangements by lessor classified as operating lease text IAS 17.56 c
[834100] Notes - Classes of employee benefits expenses
Classes of employee benefits expense IAS 19 - Short-term employee benefits
Wages and salaries X IAS 19 - Short-term employee benefits
Other short-term employee benefits X IAS 19 - Short-term employee benefits
Post-employment benefit expense, defined contribution plans X IAS 19 - Short-term employee benefits
Post-employment benefit expense, defined benefit plans X IAS 19 - Short-term employee benefits
Termination benefits expense X IAS 19 - Short-term employee benefits, IAS 19.142
© IASCF 80
Share-based payment transactions X IAS 19 - Short-term employee benefits, IFRS 2.51 a
Other long-term benefits X IAS 19 - Short-term employee benefits
Other employee expense X IAS 19 - Short-term employee benefits
Total employee benefits expense X
IAS 1.99
[834120] Notes - Share-based payment arrangements
Disclosure of share-based payment arrangements explanatory text IFRS 2 - Disclosures
Disclosure of nature and extent of share-based payment arrangements explanatory text IFRS 2.44
Disclosure of number and weighted average exercise prices of share options explanatory text IFRS 2 - Disclosures
Disclosure of share options granted explanatory text IFRS 2 - Disclosures
Explanation of share options granted in share-based payment arrangement text IFRS 2.45 a
Number of share options granted X.XX IFRS 2.45 b (ii)
Weighted average exercise price of share options granted X.XX IFRS 2.45 b (ii)
Disclosure of share options forfeited explanatory text IFRS 2 - Disclosures
Explanation of share options forfeited in share-based payment arrangement text IFRS 2.45 a
Number of share options forfeited X.XX IFRS 2.45 b (iii)
Weighted average exercise price of share options forfeited X.XX IFRS 2.45 b (iii)
Disclosure of share options exercised explanatory text IFRS 2 - Disclosures
Explanation of share options exercised in share-based payment arrangement text IFRS 2.45 a
Number of share options exercised X.XX IFRS 2.45 b (iv)
Weighted average exercise price of share options exercised X.XX IFRS 2.45 b (iv)
Disclosure of share options expired explanatory text IFRS 2 - Disclosures
Explanation of share options expired in share-based payment arrangement text IFRS 2.45 a
Number of share options expired X.XX IFRS 2.45 b (v)
Weighted average exercise price of share options expired X.XX IFRS 2.45 b (v)
Disclosure of share options exercisable explanatory text IFRS 2 - Disclosures
Explanation of share options exercisable in share-based payment arrangement text IFRS 2.45 a
Number of share options exercisable X.XX IFRS 2.45 b (vii)
Weighted average exercise price of share options exercisable X.XX IFRS 2.45 b (vii)
Disclosure of share options outstanding explanatory text IFRS 2 - Disclosures
Explanation of share options outstanding in share-based payment arrangement text IFRS 2.45 a
Number of share options outstanding X.XX IFRS 2.45 b (i) , IFRS 2.45 b (vi)
Weighted average exercise price of share options outstanding X.XX IFRS 2.45 b (i) , IFRS 2.45 b (vi)
Description of range of exercise prices of share option outstanding, share-based payment
text IFRS 2.45 d
arrangement
Description of weighted average remaining contractual life of share options outstanding text IFRS 2.45 d
Disclosure of determination of fair value of goods or services received or fair value of equity
explanatory text IFRS 2 - Disclosures
instruments granted on share-based payments
Determination of fair value of goods or services received or fair value of equity instruments granted
text IFRS 2.46
on share-based payments
Explanation of indirect measurement of fair value of goods or services received text IFRS 2.47
Explanation of direct measurement of fair value of goods or services received text IFRS 2.48
Description of reason why fair value of goods or services received cannot estimate reliable text IFRS 2.49
Disclosure of effect of share-based payments on profit or loss and on financial position explanatory text IFRS 2 - Disclosures
Disclosure of effect of share-based payments on profit or loss explanatory text IFRS 2 - Disclosures
Explanation of effect of share-based payments on profit or loss text IFRS 2.50
Share-based payment transactions X IAS 19 - Short-term employee benefits, IFRS 2.51 a
Disclosure of effect of share-based payments on financial statement explanatory text IFRS 2 - Disclosures
Explanation of effect of share-based payments on financial positions text IFRS 2.50
Liabilities from share-based payment transactions X IFRS 2.51 b (i)
Intrinsic value of liabilities from share-based payment transactions for which counterparty's
X IFRS 2.51 b (ii)
right to cash or other assets vested
[834140] Notes - Termination benefits
Disclosure of termination benefits explanatory text IAS 19 - Termination benefits
Disclosure of contingent liability termination benefits explanatory text IAS 19 - Termination benefits
Description of nature of obligation, termination benefits contingent liability text IAS 19.141
Description of information about termination benefits for key management personnel text IAS 19.143
Disclosure of termination benefits expense explanatory text IAS 19 - Termination benefits
Description of nature of termination benefits expense text IAS 19.142
Termination benefits expense X IAS 19 - Short-term employee benefits, IAS 19.142
[834210] Notes - Defined benefit obligation and fair value of defined benefit plan assets
Defined benefit obligation and fair value of defined benefit plan assets
plans
Defined benefit obligation, at present value
plans
Defined benefit obligation from wholly unfunded plans X IAS 19.120A c, IAS 19.120A d
Defined benefit obligation from wholly or partly funded plans X IAS 19.120A c, IAS 19.120A d
IAS 19.120A c, IAS 19.120A d, IAS 19.120A p (i) ,
Defined benefit obligation, at present value X
IAS 19.120A f
© IASCF 81
Plan assets and reimbursement rights, at fair value
plans
Plan assets, at fair value X IAS 19.120A p (i) , IAS 19.120A e, IAS 19.120A f
Reimbursement rights, at fair value X IAS 19.120A f (iv) , IAS 19.120A e
[834220] Notes - Reconciliation of changes in present value of defined benefit
obligation [alternative]
Reconciliation of changes in present value of defined benefit obligation
plans
40 - Disclosure
Increase (decrease) through current service cost
plans
Increase (decrease) through current service cost, defined benefit obligation from wholly
X IAS 19.120A d, IAS 19.120A c (i)
unfunded plans
Increase (decrease) through current service cost, defined benefit obligation from wholly or
X IAS 19.120A d, IAS 19.120A c (i)
partly funded plans
Total increase (decrease) through current service cost, defined benefit obligation, at present
X IAS 19.120A c (i) , IAS 19.120A d
value
Increase (decrease) through interest cost
plans
Increase (decrease) through interest cost, defined benefit obligation from wholly unfunded
X IAS 19.120A d, IAS 19.120A c (ii)
plans
Increase (decrease) through interest cost, defined benefit obligation from wholly or partly
X IAS 19.120A d, IAS 19.120A c (ii)
funded plans
Total increase (decrease) through interest cost, defined benefit obligation, at present value X IAS 19.120A d, IAS 19.120A c (ii)
38 - Disclosure
Acquisitions through business combinations, defined benefit obligation from wholly unfunded
X IAS 19.120A d, IAS 19.120A c (viii)
plans
Acquisitions through business combinations, defined benefit obligation from wholly or partly
funded plans
Total acquisitions through business combinations, defined benefit obligation, at present value X IAS 19.120A c (viii) , IAS 19.120A d
Decrease (increase) through actuarial gains (losses)
plans
Decrease (increase) through actuarial gains (losses), defined benefit obligation from wholly
X IAS 19.120A c (iv) , IAS 19.120A d
unfunded plans
Decrease (increase) through actuarial gains (losses), defined benefit obligation from wholly or
X IAS 19.120A c (iv) , IAS 19.120A d
partly funded plans
Total decrease (increase) through actuarial gains (losses), defined benefit obligation, at
X IAS 19.120A c (iv) , IAS 19.120A d
present value
Contributions by plan participants
plans
Contributions by plan participants, defined benefit obligation from wholly unfunded plans X IAS 19.120A d, IAS 19.120A c (iii)
Contributions by plan participants, defined benefit obligation from wholly or partly funded plans X IAS 19.120A d, IAS 19.120A c (iii)
Total contributions by plan participants, defined benefit obligation, at present value X IAS 19.120A d, IAS 19.120A c (iii)
Decrease through benefits paid
plans
Decrease through benefits paid, defined benefit obligation from wholly unfunded plans X IAS 19.120A d, IAS 19.120A c (vi)
Decrease through benefits paid, defined benefit obligation from wholly or partly funded plans X IAS 19.120A d, IAS 19.120A c (vi)
Total decrease through benefits paid, defined benefit obligation, at present value X IAS 19.120A d, IAS 19.120A c (vi)
Increase (decrease) through past service cost
plans
Increase (decrease) through past service cost, defined benefit obligation from wholly unfunded
X IAS 19.120A d, IAS 19.120A c (vii)
plans
Increase (decrease) through past service cost, defined benefit obligation from wholly or partly
X IAS 19.120A d, IAS 19.120A c (vii)
funded plans
Total increase (decrease) through past service cost, defined benefit obligation, at present
X IAS 19.120A d, IAS 19.120A c (vii)
value
Decrease (increase) through curtailments and settlements
plans
Decrease (increase) through curtailments
plans
Decrease (increase) through curtailments, defined benefit obligation from wholly unfunded
X IAS 19.120A d, IAS 19.120A c (ix)
plans
Decrease (increase) through curtailments, defined benefit obligation from wholly or partly
X IAS 19.120A d, IAS 19.120A c (ix)
funded plans
Total decrease (increase) through curtailments, defined benefit obligation, at present value X IAS 19.120A c (ix) , IAS 19.120A d
Decrease (increase) through settlements
plans
© IASCF 82
Decrease (increase) through settlements, defined benefit obligation from wholly unfunded
X IAS 19.120A d, IAS 19.120A c (x)
plans
Decrease (increase) through settlements, defined benefit obligation from wholly or partly
X IAS 19.120A d, IAS 19.120A c (x)
funded plans
Total decrease (increase) through settlements, defined benefit obligation, at present value X IAS 19.120A d, IAS 19.120A c (x)
Increase (decrease) through net exchange differences, defined benefit obligation from wholly
X IAS 19.120A d, IAS 19.120A c (v)
unfunded plans
X IAS 19.120A d, IAS 19.120A c (v)
or partly funded plans
Total increase (decrease) through net exchange differences, defined benefit obligation, at
X IAS 19.120A c (v) , IAS 19.120A d
present value
Changes in defined benefit obligation, at present value
plans
Changes in defined benefit obligation from wholly unfunded plans X IAS 19.120A c, IAS 19.120A d
Changes in defined benefit obligation from wholly or partly funded plans X IAS 19.120A c, IAS 19.120A d
Total changes in defined benefit obligation, at present value X IAS 19.120A c, IAS 19.120A d
[834230] Notes - Reconciliation of changes in present value of defined benefit
obligation
Reconciliation of changes in present value of defined benefit obligation
plans
40 - Disclosure
Changes in defined benefit obligation from wholly unfunded plans
plans
Increase (decrease) through current service cost, defined benefit obligation from wholly
X IAS 19.120A d, IAS 19.120A c (i)
unfunded plans
Increase (decrease) through interest cost, defined benefit obligation from wholly unfunded
X IAS 19.120A d, IAS 19.120A c (ii)
plans
Acquisitions through business combinations, defined benefit obligation from wholly unfunded
plans
Increase (decrease) through actuarial losses (gains), defined benefit obligation from wholly
(X) IAS 19.120A c (iv) , IAS 19.120A d
unfunded plans
Contributions by plan participants, defined benefit obligation from wholly unfunded plans X IAS 19.120A d, IAS 19.120A c (iii)
Decrease through benefits paid, defined benefit obligation from wholly unfunded plans (X) IAS 19.120A d, IAS 19.120A c (vi)
Increase (decrease) through past service cost, defined benefit obligation from wholly unfunded
X IAS 19.120A d, IAS 19.120A c (vii)
plans
Increase (decrease) through curtailments, defined benefit obligation from wholly unfunded
(X) IAS 19.120A d, IAS 19.120A c (ix)
plans
Increase (decrease) through settlements, defined benefit obligation from wholly unfunded
(X) IAS 19.120A d, IAS 19.120A c (x)
plans
X IAS 19.120A d, IAS 19.120A c (v)
unfunded plans
Total changes in defined benefit obligation from wholly unfunded plans X IAS 19.120A c, IAS 19.120A d
Changes in defined benefit obligation from wholly or partly funded plans
plans
Increase (decrease) through current service cost, defined benefit obligation from wholly or
X IAS 19.120A d, IAS 19.120A c (i)
partly funded plans
Increase (decrease) through interest cost, defined benefit obligation from wholly or partly
X IAS 19.120A d, IAS 19.120A c (ii)
funded plans
Acquisitions through business combinations, defined benefit obligation from wholly or partly
funded plans
Increase (decrease) through actuarial losses (gains), defined benefit obligation from wholly or
(X) IAS 19.120A c (iv) , IAS 19.120A d
partly funded plans
Contributions by plan participants, defined benefit obligation from wholly or partly funded plans X IAS 19.120A d, IAS 19.120A c (iii)
Decrease through benefits paid, defined benefit obligation from wholly or partly funded plans (X) IAS 19.120A d, IAS 19.120A c (vi)
Increase (decrease) through past service cost, defined benefit obligation from wholly or partly
X IAS 19.120A d, IAS 19.120A c (vii)
funded plans
Increase (decrease) through curtailments, defined benefit obligation from wholly or partly
(X) IAS 19.120A d, IAS 19.120A c (ix)
funded plans
Increase (decrease) through settlements, defined benefit obligation from wholly or partly
(X) IAS 19.120A d, IAS 19.120A c (x)
funded plans
X IAS 19.120A d, IAS 19.120A c (v)
or partly funded plans
Total changes in defined benefit obligation from wholly or partly funded plans X IAS 19.120A c, IAS 19.120A d
Changes in defined benefit obligation, at present value
plans
Increase (decrease) through current service cost, defined benefit obligation, at present value X IAS 19.120A c (i) , IAS 19.120A d
© IASCF 83
Increase (decrease) through interest cost, defined benefit obligation, at present value X IAS 19.120A d, IAS 19.120A c (ii)
Acquisitions through business combinations, defined benefit obligation, at present value X IAS 19.120A c (viii) , IAS 19.120A d
Increase (decrease) through actuarial losses (gains), defined benefit obligation, at present
(X) IAS 19.120A c (iv) , IAS 19.120A d
value
Contributions by plan participants, defined benefit obligation, at present value X IAS 19.120A d, IAS 19.120A c (iii)
Decrease through benefits paid, defined benefit obligation, at present value (X) IAS 19.120A d, IAS 19.120A c (vi)
Increase (decrease) through past service cost, defined benefit obligation, at present value X IAS 19.120A d, IAS 19.120A c (vii)
Increase (decrease) through curtailments, defined benefit obligation, at present value (X) IAS 19.120A c (ix) , IAS 19.120A d
Increase (decrease) through settlements, defined benefit obligation, at present value (X) IAS 19.120A d, IAS 19.120A c (x)
Increase (decrease) through net exchange differences, defined benefit obligation, at present
X IAS 19.120A c (v) , IAS 19.120A d
value
Total changes in defined benefit obligation, at present value X IAS 19.120A c, IAS 19.120A d
[834330] Notes - Reconciliation of changes in fair value of plan assets
Reconciliation of changes in fair value of plan assets
plans
40 - Disclosure
Changes in plan assets, at fair value
plans
Increase (decrease) through actuarial gains (losses), plan assets, at fair value X IAS 19.120A e (ii)
Increase (decrease) through business combinations, plan assets, at fair value X IAS 19.120A e (vii)
Increase (decrease) through expected return, plan assets, at fair value X IAS 19.120A e (i)
Decrease through benefits paid, plan assets, at fair value (X) IAS 19.120A e (vi)
Increase (decrease) through contributions by plan participants, plan assets, at fair value X IAS 19.120A e (v)
Increase (decrease) through contributions by employer, plan assets, at fair value X IAS 19.120A e (iv)
Increase (decrease) through net exchange differences, plan assets, at fair value X IAS 19.120A e (iii)
Increase (decrease) through settlements, plan assets, at fair value (X) IAS 19.120A e (viii)
Total changes in plan assets, at fair value X IAS 19.120A e
Changes in reimbursement rights, at fair value
plans
Increase (decrease) through actuarial gains (losses), reimbursement rights, at fair value X IAS 19.120A e (ii)
Increase (decrease) through business combinations, reimbursement rights, at fair value X IAS 19.120A e (vii)
Increase (decrease) through expected return, reimbursement rights, at fair value X IAS 19.120A e (i)
Decrease through benefits paid, reimbursement rights, at fair value (X) IAS 19.120A e (vi)
Increase (decrease) through contributions by plan participants, reimbursement rights, at fair
X IAS 19.120A e (v)
value
Increase (decrease) through contributions by employer, reimbursement rights, at fair value X IAS 19.120A e (iv)
Increase (decrease) through net exchange differences, reimbursement rights, at fair value X IAS 19.120A e (iii)
Increase (decrease) through settlements, reimbursement rights, at fair value (X) IAS 19.120A e (viii)
Total changes in reimbursement rights, at fair value X IAS 19.120A e
[834400] Notes - Experience adjustments on plan assets and plan liabilities
Experience adjustments on plan assets and plan liabilities
plans
IAS 19.120A f
Plan assets, at fair value X IAS 19.120A p (i) , IAS 19.120A e, IAS 19.120A f
Surplus (deficit) in plan X IAS 19.120A p (i)
Experience adjustments on plan liabilities X IAS 19.120A p (ii)
Experience adjustments on plan assets X IAS 19.120A p (ii)
[834420] Notes - Reconciliation of net defined benefit liability
Reconciliation of liability (asset) of defined benefit plans
plans
IAS 19.120A f
Plan assets, at fair value (X) IAS 19.120A p (i) , IAS 19.120A e, IAS 19.120A f
Reimbursement rights, at fair value (X) IAS 19.120A f (iv) , IAS 19.120A e
Unrecognised actuarial losses (gains) (X) IAS 19.120A f (i)
Unrecognised past service cost X IAS 19.120A f (ii)
Unrecognised assets of defined benefit plans (X) IAS 19.120A f (iii)
Other amounts recognised for defined benefit plans X IAS 19.120A f (v)
Liability (asset) of defined benefit plans X IAS 19.120A f
[834440] Notes - Recognised assets, liabilities and expenses of defined benefit plans
Recognised assets and liabilities of defined benefit plans
plans
Recognised liabilities, defined benefit plan X IAS 19.120A f
Recognised assets, defined benefit plan (X) IAS 19.120A f
© IASCF 84
Liability (asset) of defined benefit plans X IAS 19.120A f
Recognised expense of defined benefit plans
plans
Current service cost, defined benefit plan X IAS 19.120A g (i)
Interest cost, defined benefit plan X IAS 19.120A g (ii)
Expected return on plan assets, defined benefit plan (X) IAS 19.120A g (iii)
Expected return on recognised assets for reimbursement right, defined benefit plan (X) IAS 19.120A g (iv)
Actuarial losses (gains) recognised in profit or loss, defined benefit plan (X) IAS 19.120A g (v)
Past service cost recognised in profit or loss, defined benefit plan X IAS 19.120A g (vi)
Effect of curtailment and settlement recognised in profit or loss, defined benefit plan (X) IAS 19.120A g (vii)
Effects of limit in IAS 19 paragraph 58(b) (X) IAS 19.120A g (viii)
Recognised expense in profit or loss of defined benefit plans X IAS 19.120A g
[834480] Notes - Defined benefit plans
Disclosure of defined benefit plans explanatory text
plans
Disclosure of accounting policy and description of type of plan explanatory text
plans
Description of accounting policy for defined benefit plans text IAS 19.120A a
Description of type of plan text IAS 19.120A b
Analysis of defined benefit obligation text IAS 19.120A d
Disclosure of principal actuarial assumptions explanatory text
plans
Actuarial assumption of discount rates text IAS 19.120A n (i)
Actuarial assumption of expected rates of return on plan assets text IAS 19.120A n (ii)
Actuarial assumption of expected rates of return on reimbursement right recognised as asset text IAS 19.120A n (iii)
Actuarial assumption of expected rates of salary increases text IAS 19.120A n (iv)
Actuarial assumption of medical cost trend rates text IAS 19.120A n (v)
Other material actuarial assumptions text IAS 19.120A n (vi)
Disclosure of recognised assets and liabilities of defined benefit plans explanatory text
plans
Disclosure of recognised expense in profit or loss of defined benefit plans and line items used explanatory text IAS 19.120A g
Disclosure of gains and losses on defined benefit plans recognised in comprehensive income IAS 19 - Post-employment benefits: defined benefit
explanatory text
statement plans
Disclosure of category of plan assets explanatory text
plans
Description of percentage or amount which each major category contributes to fair value of total
text IAS 19.120A j
plan assets
Description of amounts of entity's own financial instruments included in fair value of plan assets text IAS 19.120A k (i)
Description of amounts of property occupied by entity included in fair value of plan assets text IAS 19.120A k (ii)
Description of amounts of other assets used by entity included in fair value of plan assets text IAS 19.120A k (ii)
Disclosure of expected return and actual return on plan assets explanatory text
plans
Description of basis used to determine expected rate of return on assets text IAS 19.120A l
Description of actual return on plan assets and reimbursement right recognised as asset text IAS 19.120A m
Disclosure of effect of changes of one percentage point in assumed medical cost trend rates explanatory text
plans
Explanation of effect of increase of one percentage point, aggregate current service cost and
text IAS 19.120A o (i)
interest cost
Explanation of effect of decrease of one percentage point, aggregate current service cost and
text IAS 19.120A o (i)
interest cost
Explanation of effect of increase of one percentage point, accumulated post-employment benefit
text IAS 19.120A o (ii)
obligation for medical costs
Explanation of effect of decrease of one percentage point, accumulated post-employment benefit
text IAS 19.120A o (ii)
obligation for medical costs
Disclosure of estimate of contributions expected to be paid to plan during annual period beginning after
explanatory text IAS 19.120A q
reporting period
IAS 19 - Post-employment benefits: distinction
Disclosure of multi-employer plans explanatory text between defined contribution plans and defined
benefit plans
Description of fact that multi-employer plan is defined benefit plan text IAS 19.30 b (i)
Description of reason why sufficient information is not available to account for multi-employer plan
text IAS 19.30 b (ii)
as defined benefit plan
Description of information about surplus or deficit of multi-employer plan text IAS 19.30 c (i)
Description of basis used to determine surplus or deficit of multi-employer plan text IAS 19.30 c (ii)
Implications of surplus or deficit on multi-employer plan for entity text IAS 19.30 c (iii)
[835110] Notes - Income tax
Disclosure of income tax explanatory text IAS 12 - Disclosure
Major components of tax expense (income) IAS 12 - Disclosure
Current tax expense (income) X IAS 12.80 a
Adjustments for current tax of prior period X IAS 12.80 b
Other components of current tax expense (income) X IAS 12.80
Deferred tax expense (income) relating to origination and reversal of temporary differences X IAS 12.80 c
© IASCF 85
Deferred tax expense (income) relating to tax rate changes or imposition of new taxes X IAS 12.80 d
Tax benefit arising from previously unrecognised tax loss, tax credit or temporary difference of
(X) IAS 12.80 e
prior period used to reduce current tax expense
Tax benefit arising from previously unrecognised tax loss, tax credit or temporary difference of
(X) IAS 12.80 f
prior period used to reduce deferred tax expense
Deferred tax expense arising from write-down or reversal of write-down of deferred tax asset X IAS 12.80 g
Tax expense (income) relating to changes in accounting policies and errors included in profit or
X IAS 12.80 h
loss
Other components of deferred tax expense (income) X IAS 12.80
Total tax expense (income) X IAS 12.81 c (ii) , IAS 12.79, IAS 12.81 c (i)
Current and deferred tax relating to items charged or credited directly to equity IAS 12 - Disclosure
Current tax relating to items charged or credited directly to equity X IAS 12.81 a
Deferred tax relating to items charged or credited directly to equity X IAS 12.81 a
Aggregate current and deferred tax relating to items charged or credited directly to equity X IAS 12.81 a
Income tax relating to exchange differences on translation of other comprehensive income X IAS 1.90
Income tax relating to available-for-sale financial assets of other comprehensive income X IAS 1.90
Income tax relating to cash flow hedges of other comprehensive income X IAS 1.90
Income tax relating to changes in revaluation surplus of other comprehensive income X IAS 1.90
Income tax relating to defined benefit plans of other comprehensive income X IAS 1.90
Income tax relating to other components of other comprehensive income X IAS 1.90
Aggregated income tax relating to components of other comprehensive income X IAS 1.90, IAS 12.81 ab
Income tax relating to share of other comprehensive income of associates and joint ventures
X IAS 1.90
accounted for using equity method
Deferred tax assets and liabilities IAS 12 - Disclosure
Deferred tax assets (X) IAS 1.56, IAS 1.54 o, IAS 12.81 g (i)
Net deferred tax liability (asset) X IAS 12.81 g (i)
Deferred tax expense (income) IAS 12 - Disclosure
Deferred tax expense (income) X IAS 12.81 g (ii)
Tax expense of discontinued operation IAS 12 - Disclosure
Tax expense relating to gain (loss) on discontinuance X IAS 12.81 h (i)
Tax expense relating to profit (loss) from ordinary activities of discontinued operations X IAS 12.81 h (ii)
Disclosure of changes in applicable tax rates to previous accounting period explanatory text IAS 12 - Disclosure
Explanation of changes in applicable tax rates to previous accounting period text IAS 12.81 d
Disclosure of deductible temporary differences, unused tax losses, unused tax credits for which no
deferred tax asset is recognised
Deductible temporary differences for which no deferred tax asset is recognised X IAS 12.81 e
Unused tax losses for which no deferred tax asset recognised X IAS 12.81 e
Unused tax credits for which no deferred tax asset recognised X IAS 12.81 e
Explanation of amount and date of deductible temporary differences, unused tax losses, unused
text IAS 12.81 e
tax credits for which no deferred tax asset is recognised
Disclosure of temporary differences associated with investments in subsidiaries, branches and
associates and interests in joint ventures for which no deferred tax liability is recognised
Temporary differences associated with investments in subsidiaries, branches and associates and
X IAS 12.81 f
interests in joint ventures
Explanation of temporary differences associated with investments in subsidiaries, branches and
text IAS 12.81 f
associates and interests in joint ventures
Disclosure of income tax consequences of dividends proposed or declared before financial statements
authorised for issue not recognised as liability
Income tax consequences of dividends proposed or declared before financial statements
X IAS 12.81 i
authorised for issue not recognised as liability
Explanation of income tax consequences of dividends proposed or declared before financial
text IAS 12.81 i
statements authorised for issue not recognised as liability
Disclosure of deferred tax relating to business combinations explanatory text IAS 12 - Disclosure
Change in amount recognised for pre-acquisition deferred tax asset X IAS 12.81 j
Explanation of change in amount recognised for pre-acquisition deferred tax asset text IAS 12.81 j
Description of event or change in circumstances that caused recognition of deferred tax benefits
text IAS 12.81 k
acquired in business combination after acquisition date
Disclosure of evidence supporting recognition of deferred tax assets dependent on future taxable
profits and entity has suffered a loss in current or preceding period
Disclosure of nature of potential income tax consequences that would result from payment of dividend explanatory text IAS 12.82A
Disclosure of amounts of potential income tax consequences practicably determinable explanatory text IAS 12.82A
[835130] Notes - Reconciliation between tax expense (income) and accounting profit
multiplied by applicable tax rate(s)
Reconciliation between accounting profit and tax expense (income) IAS 12 - Disclosure
Reconciliation of accounting profit multiplied by applicable tax rates IAS 12 - Disclosure
Tax expense (income) at applicable tax rate X IAS 12.81 c (i)
Tax effect of revenues exempt from taxation X IAS 12.81 c (i)
Tax effect of expense not deductible in determining taxable profit (tax loss) X IAS 12.81 c (i)
Tax effect of tax losses X IAS 12.81 c (i)
© IASCF 86
Tax effect of foreign tax rates X IAS 12.81 c (i)
Tax effect from change in tax rate X IAS 12.81 c (i)
Other tax effects for reconciliation between accounting profit and tax expense (income) X IAS 12.81 c (i)
Total tax expense (income) X IAS 12.81 c (ii) , IAS 12.79, IAS 12.81 c (i)
[835140] Notes - Reconciliation between accounting profit and tax expense (income),
average effective tax rate and applicable tax rate
Reconciliation between accounting profit and tax expense (income) IAS 12 - Disclosure
Reconciliation of average effective tax rate and applicable tax rate IAS 12 - Disclosure
Accounting profit X IAS 12.81 c (ii) , IAS 12.81 c (i)
Applicable tax rate X.XX IAS 12.81 c (ii)
Tax rate effect of revenues exempt from taxation X.XX IAS 12.81 c (ii)
Tax rate effect of expense not deductible in determining taxable profit (tax loss) X.XX IAS 12.81 c (ii)
Tax rate effect of tax losses X.XX IAS 12.81 c (ii)
Tax rate effect of foreign tax rates X.XX IAS 12.81 c (ii)
Tax rate effect from change in tax rate X.XX IAS 12.81 c (ii)
Other tax rate effects for reconciliation between accounting profit and tax expense (income) X.XX IAS 12.81 c (ii)
Total average effective tax rate X.XX IAS 12.81 c (ii)
Tax expense (income) X IAS 12.81 c (ii) , IAS 12.79, IAS 12.81 c (i)
[836200] Notes - Borrowing costs
Disclosure of borrowing costs explanatory text IAS 23 - Disclosure
Borrowing costs capitalised X IAS 23.5, IAS 23.26 a
Capitalisation rate of borrowing costs eligible for capitalisation text IAS 23.26 b
[836500] Notes - Insurance contracts
Disclosure of insurance contracts explanatory text IFRS 4 - Disclosure
Disclosure of amounts arising from insurance contracts explanatory text IFRS 4.36
Description of accounting policy for insurance contracts text IFRS 4.37 a
Explanation of assets, liabilities, income and expense arising from insurance contracts text IFRS 4.37 b
Explanation of assumptions to measure insurance assets and liabilities text IFRS 4.37 c
Explanation of effect of changes in assumptions to measure insurance assets and insurance
text IFRS 4.37 d
liabilities
Additional information about amounts arising from insurance contracts text IFRS 4.37
Disclosure of nature and extent of risks arising from insurance contracts explanatory text IFRS 4.38
Description of objectives, policies and processes for managing risks arising from insurance
text IFRS 4.39 a
contracts and methods used to manage those risks
Disclosure of insurance risk explanatory text IFRS 4.39 c
Disclosure of sensitivity to insurance risk explanatory text IFRS 4.39 c (i)
Sensitivity analysis to insurance risk text IFRS 4.39A a
Qualitative information about sensitivity, and information about those terms and conditions
text IFRS 4.39A b
of insurance contracts that have material effect
Description of concentrations of insurance risk text IFRS 4.39 c (ii)
Disclosure of actual claims compared with previous estimates explanatory text IFRS 4.39 c (iii)
Disclosure of credit risk of insurance contracts explanatory text IFRS 4.39 d
Disclosure of liquidity risk of insurance contracts explanatory text IFRS 4.39 d
Disclosure of market risk of insurance contracts explanatory text IFRS 4.39 d
[838000] Notes - Earnings per share
Disclosure of earnings per share explanatory text IAS 33 - Disclosure
Profit (loss), attributable to ordinary equity holders of parent entity IAS 33 - Disclosure
Profit (loss) from continuing operations attributable to ordinary equity holders of parent entity X IAS 33.70 a
Profit (loss) from discontinued operations attributable to ordinary equity holders of parent entity X IAS 33.70 a
Profit (loss), attributable to ordinary equity holders of parent entity X IAS 33.70 a
Profit (loss) from continuing operations attributable to ordinary equity holders of parent entity
X IAS 33.70 a
including dilutive effects
Profit (loss) from discontinued operations attributable to ordinary equity holders of parent entity
X IAS 33.70 a
including dilutive effects
Profit (loss), attributable to ordinary equity holders of parent entity including dilutive effects X IAS 33.70 a
Weighted average shares and adjusted weighted average shares IAS 33 - Disclosure
Weighted average shares shares IAS 33.70 b
Adjusted weighted average shares shares IAS 33.70 b
Disclosure of reconciliation of numerator and denominator to calculate earnings per share explanatory text IAS 33 - Disclosure
Explanation of adjustments of numerator to calculate basic earnings per share text IAS 33.70 a
© IASCF 87
Explanation of adjustments of denominator to calculate basic earnings per share text IAS 33.70 b
Explanation of adjustments of numerator to calculate diluted earnings per share text IAS 33.70 a
Explanation of adjustments of denominator to calculate diluted earnings per share text IAS 33.70 b
Disclosure of instruments with potential future dilutive effect not included in calculation of diluted
explanatory text IAS 33.70 c
earnings per share
Disclosure of transactions after reporting period with significant change in number of ordinary shares
or potential ordinary shares outstanding
Description of transactions after reporting period with significant change in number of ordinary
text IAS 33.70 d
shares outstanding
Description of transactions after reporting period with significant change in number of potential
text IAS 33.70 d
ordinary shares outstanding
[842000] Notes - Effects of changes in foreign exchange rates
Disclosure of effect of changes in foreign exchange rates explanatory text IAS 21 - Disclosure
Disclosure of functional currency explanatory text IAS 21 - Disclosure
Description of functional currency text IAS 21.53
Description of presentation currency text IAS 1.51 d, IAS 21.53
Description of reason why presentation currency is different from functional currency text IAS 21.53
Description of reason for change in functional currency text IAS 21.54
Identification of supplementary information where currency is not functional currency or
text IAS 21.57 a
presentation currency
Methods of translation used to determine supplementary information text IAS 21.57 c
Exchange differences IAS 21 - Disclosure
Gains (losses) on exchange differences on translation recognised in profit or loss X IAS 21.52 a
Translation reserves of exchange differences X IAS 21.52 b
[851100] Notes - Cash flow statement
Disclosure of cash flow statement explanatory text IAS 7 - Presentation of a statement of cash flows
Disclosure of acquisition and disposal of subsidiaries or businesses explanatory text IAS 7 - Presentation of a statement of cash flows
Explanation of total consideration paid or received text IAS 7.40 a
Explanation of portion of consideration consisting of cash and cash equivalents text IAS 7.40 b
Description of amount of cash and cash equivalents in subsidiary or businesses acquired or
text IAS 7.40 c
disposed
Description of assets and liabilities in subsidiary or businesses acquired or disposed text IAS 7.40 d
Description of accounting policy to determine components of cash and cash equivalents explanatory text IAS 7.46
Disclosure of investing and financing transactions not require use of cash or cash equivalents explanatory text IAS 7 - Presentation of a statement of cash flows
Explanation of investing and financing transactions not require use of cash or cash equivalents text IAS 7.43
Description of acquisition of assets by assuming directly related liabilities or means of finance
text IAS 7.44 a
lease
Description of acquisition of entity by means of equity issue text IAS 7.44 b
Description of conversion of debt to equity text IAS 7.44 c
Description of other non-cash investing and financing transactions text IAS 7.43
Disclosure of significant cash and cash equivalents hold by entity unavailable for use by group explanatory text IAS 7.48
Disclosure of additional information about understanding financial positions and liquidity of entity explanatory text IAS 7.50
[851200] Notes - Cash and cash equivalents
IFRS 7 - Classes of financial instruments and level
Cash and cash equivalents of disclosure, IAS 7 - Presentation of a statement of
cash flows
Cash on hand X IAS 7.45
Balances with banks X IAS 7.45
Banking arrangements X IAS 7.45
Short-term investments X IAS 7.45
Bank overdrafts X IAS 7.45
Short-term deposits X IAS 7.45
Other cash and cash equivalents X IAS 7.45
Total cash and cash equivalents X IAS 1.54 i, IAS 7.45
[851300] Notes - Cash flows from continuing and discontinued operations
Cash flows from continuing and discontinued operations IFRS 5 - Presentation and disclosure
Net cash flows from (used in) operating activities, continuing operations X IFRS 5.33 c
Net cash flows from (used in) operating activities, discontinued operations X IFRS 5.33 c
Net cash flows from (used in) investing activities, continuing operations X IFRS 5.33 c
Net cash flows from (used in) investing activities, discontinued operations X IFRS 5.33 c
Net cash flows from (used in) financing activities, continuing operations X IFRS 5.33 c
Net cash flows from (used in) financing activities, discontinued operations X IFRS 5.33 c
[861200] Notes - Share capital, reserves and other equity interest
© IASCF 88
Disclosure of share capital, reserves and other equity interest explanatory text IAS 1 - Structure and content
Disclosure of classes of share capital explanatory text IAS 1.79 a
Number of shares authorised shares IAS 1.79 a (i)
Number of shares issued and fully paid shares IAS 1.79 a (ii)
Number of shares issued but not fully paid shares IAS 1.79 a (ii)
Par value per share text IAS 1.79 a (iii)
Rights, preferences and restrictions attaching to class of share capital text IAS 1.79 a (v)
Shares in entity held by entity or by its subsidiaries or associates text IAS 1.79 a (vi)
Shares reserved for issue under options and contracts for sale of shares text IAS 1.79 a (vii)
Disclosure of reserves and other equity interest explanatory text IAS 1 - Structure and content
Description of nature and purpose of reserves within equity text IAS 1.79 b
Description of other equity interest text IAS 1.80
Disclosure of puttable financial instruments classified as equity instruments explanatory text IAS 1.136A
[868200] Notes - Nature of interest and restrictions on access to assets in funds
Disclosure of interest in funds explanatory text IFRIC 5 - Consensus
Description of nature of interest in funds text IFRIC 5.11
Restrictions on access to assets in funds text IFRIC 5.11
[868500] Notes - Redemption prohibition, transfer between financial liabilities and
equity
Disclosure of redemption prohibition, transfer between financial liabilities and equity explanatory text IFRIC 2 - Disclosure
Transfer between financial liabilities and equity attributable to change in redemption prohibition X IFRIC 2.13
Timing and reason for transfer between financial liabilities and equity attributable to change in
text IFRIC 2.13
redemption prohibition
[871100] Notes - Entity's reportable segments
Disclosure of entity's reportable segments explanatory text IFRS 8 - Disclosure
Disclosure of information about entity's reportable segments explanatory text IFRS 8 - Disclosure
Factors used to identify entity's reportable segments text IFRS 8.22 a
Description of types of products and services from which each reportable segment derives its
text IFRS 8.22 b
revenues
Disclosure of measurement of operating segment profit or loss, assets and liabilities explanatory text IFRS 8 - Disclosure
Explanation of measurement of operating segment profit or loss, assets and liabilities text IFRS 8.27
Description of basis of accounting for transactions between reportable segments text IFRS 8.27 a
Description of nature of differences between measurements of reportable segments' profits
or losses and entity's profit or loss before income tax expense or income and discontinued text IFRS 8.27 b
operations
Description of nature of differences between measurements of reportable segments' assets
text IFRS 8.27 c
and entity's assets
Description of nature of differences between measurements of reportable segments' liabilities
text IFRS 8.27 d
and entity's liabilities
Description of nature of changes from prior periods in measurement methods used to
determine reported segment profit or loss and effect of those changes on measure of segment text IFRS 8.27 e
profit or loss
Description of nature and effect of any asymmetrical allocations to reportable segments text IFRS 8.27 f
Disclosure of segments, major customers explanatory text IFRS 8 - Disclosure
Information about major customers text IFRS 8.34
Disclosure of other information about entity's reportable segments explanatory text IFRS 8 - Disclosure
Basis for attributing revenues from external customers to individual countries text IFRS 8.33 a
Explanation of interest revenue reported net of interest expense text IFRS 8.23
Explanation of necessary information not available and development cost excessive text IFRS 8.33, IFRS 8.32
Explanation of application of IFRS 8 before 1 January 2009 text IFRS 8.35
Additional information about entity's reportable segments text IFRS 8 - Disclosure
[871200] Notes - Profit or loss, assets and liabilities for reportable segments
Profit or loss, assets and liabilities for reportable segments IFRS 8 - Disclosure
Revenues from external customers X IFRS 8.33 a, IFRS 8.32, IFRS 8.34, IFRS 8.23 a
Revenues from transactions with other operating segments of same entity X IFRS 8.23 b
Revenue X
18.35 b
Revenue from interest X IFRS 8.23 c, IFRS 8.28 e, IAS 18.35 b (iii)
Interest expense X IFRS 8.23 d, IFRS 8.28 e
Interest revenue (expense) X IFRS 8.23, IFRS 8.28 e
Depreciation and amortisation expense X IAS 1.102, IAS 1.99, IFRS 8.28 e
Other material items of income (expense) X IFRS 8.23 f, IFRS 8.28 e
Entity's interest in profit or loss of associates and joint venturers accounted for by equity method X IFRS 8.23 g, IFRS 8.28 e
Income tax expense X IFRS 8.23 h, IAS 1.82 d, IFRS 8.28 e
Other material non-cash items X IFRS 8.23 i, IFRS 8.28 e
Assets X
content
Additions to non-current assets X IFRS 8.24 b, IFRS 8.28 e
© IASCF 89
Liabilities X
8.28 d
Profit or loss, assets and liabilities for reportable segments IFRS 8 - Disclosure
Operating segments for each IFRS 8 - Disclosure
Entity's total IFRS 8.28
Operating segments IFRS 8.28
Reportable segments IFRS 8 - Disclosure
All other segments IFRS 8.16
Material reconciling items IFRS 8.28
[871300] Notes - Segments, products and services
Segments, products and services IFRS 8 - Disclosure
Segments, products and services IFRS 8 - Disclosure
Products and services for each IFRS 8 - Disclosure
Products and services IFRS 8 - Disclosure
[871400] Notes - Segments, geographical areas
Segments, geographical areas IFRS 8 - Disclosure
Non-current assets X IFRS 8.33 b, IAS 1.66
Segments, geographical areas IFRS 8 - Disclosure
Geographical areas for each IFRS 8 - Disclosure
Geographical areas IFRS 8 - Disclosure
[871500] Notes - Segments, major customers
Segments, major customers IFRS 8 - Disclosure
Segments, major customers IFRS 8 - Disclosure
Major customers for each IFRS 8 - Disclosure
Major customers IFRS 8 - Disclosure
[901000] Dimension - Retrospective application and retrospective restatement
Retrospective application and retrospective restatement for each IAS 8 - Accounting policies
Retrospective application and retrospective restatement IAS 8 - Accounting policies
Restated amounts IAS 8 - Accounting policies
Originally stated IAS 8 - Accounting policies
Financial effect of changes in accounting policy IAS 8 - Accounting policies
Financial effect of corrections of accounting errors IAS 8 - Accounting policies
[902000] Dimension - Financial effect of transition from previous GAAP to IFRSs
Financial effect of transition from previous GAAP to IFRSs for each IFRS 1 - Presentation and disclosure
Transition from previous GAAP to IFRSs IFRS 1 - Presentation and disclosure
IFRSs IFRS 1 - Presentation and disclosure
Previous GAAP IFRS 1 - Presentation and disclosure
Effect of transition to IFRSs IFRS 1 - Presentation and disclosure
[903000] Dimension - Continuing and discontinued operations
Continuing and discontinued operations for each IFRS 5 - Presentation and disclosure
Aggregate continuing and discontinued operations IFRS 5 - Presentation and disclosure
Continuing operations IFRS 5 - Presentation and disclosure
Discontinued operations IFRS 5 - Presentation and disclosure
Disposal groups classified as held for sale IFRS 5 - Presentation and disclosure
[913000] Dimension - Consolidated and separate financial statements
Consolidated and separate financial statements for each IAS 27 - Disclosure
Consolidated and separate financial statements IAS 27 - Disclosure
Consolidated IAS 27 - Disclosure
Separate IAS 27 - Disclosure
© IASCF 90
International Financial Reporting Standards (IFRS® )
The IFRS® Taxonomy Illustrated presents a simplied view of the IFRS Taxonomy in an easy to read, visual
format that does not require knowledge of XBRL (eXtensible Business Reporting Language).
This illustration of the IFRS Taxonomy has been specially prepared for accountants, auditors and those
wanting a comprehensive overview of the structure and content of the IFRS Taxonomy, in order to
promote understanding of the Taxonomy and assist with preparing IFRS financial reports in XBRL for-
mat.
It is available in two versions - the IFRS Taxonomy organised according to financial statements, and the
IFRS Taxonomy organised by IFRSs.
www.iasb.org/xbrl
International Accounting Standards Committee Foundation

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Telephone: +44 (0)20 7246 6410 | Fax: +44 (0)20 7246 6411
Email: iasb@iasb.org | Web: www.iasb.org
IASC Foundation XBRL Team

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Email: xbrl@iasb.org | Web: www.iasb.org/xbrl

IFRS Texonomy Illustrated

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International Financial Reporting Standards (IFRSs)®

The IFRS® Taxonomy Illustrated

The IFRS® Taxonomy Illustrated

International Accounting Standards Committee Foundation®

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Copyright © 2009 IASCF

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