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Annual Reporting

Annual Reporting

Knowledge base for IFRS Reporting

Annual Reporting
  • IFRS Topics A – Z
  • IFRS vs US GAAP
    • IFRS vs US GAAP Financial Statement presentation
    • IFRS vs US GAAP Revenue recognition
    • IFRS vs US GAAP Intangible assets goodwill
    • IFRS vs US GAAP Financial assets
      • IFRS vs US GAAP Nonfinancial assets
      • IFRS vs US GAAP Investment property
      • IFRS vs US GAAP Impairment
      • IFRS vs US GAAP Financial liabilities and equity
      • IFRS vs US GAAP Nonfinancial liabilities
    • IFRS vs US GAAP Derivatives and hedging
    • IFRS vs US GAAP Business combinations
    • IFRS vs US GAAP Taxation
    • IFRS vs US GAAP Share-based payments
  • The IFRS Standards
  • The IFRS Definitions
  • The IFRS Jargon
  • European Sustainability Reporting Standards
    • ESRS 1 General requirements
      • ESRS 2 General disclosures
    • ESRS E1 Climate change
      • ESRS E2 Pollution
      • ESRS E3 Water and marine resources
      • ESRS E4 Biodiversity and ecosystems
    • ESRS E5 Resources use and circular economy
    • ESRS S1 Own workforce
      • ESRS S2 Workers in the value chain
      • ESRS S3 Affected communities
      • ESRS S4 Consumers and end-users
    • ESRS G1 Business conduct
    • The Greenhouse Gas Protocol – Part 1
      • GHG Protocol Scope 3 Standard – 1 Best reading
  • IFRS Topics A – Z
  • IFRS vs US GAAP
    • IFRS vs US GAAP Financial Statement presentation
    • IFRS vs US GAAP Revenue recognition
    • IFRS vs US GAAP Intangible assets goodwill
    • IFRS vs US GAAP Financial assets
      • IFRS vs US GAAP Nonfinancial assets
      • IFRS vs US GAAP Investment property
      • IFRS vs US GAAP Impairment
      • IFRS vs US GAAP Financial liabilities and equity
      • IFRS vs US GAAP Nonfinancial liabilities
    • IFRS vs US GAAP Derivatives and hedging
    • IFRS vs US GAAP Business combinations
    • IFRS vs US GAAP Taxation
    • IFRS vs US GAAP Share-based payments
  • The IFRS Standards
  • The IFRS Definitions
  • The IFRS Jargon
  • European Sustainability Reporting Standards
    • ESRS 1 General requirements
      • ESRS 2 General disclosures
    • ESRS E1 Climate change
      • ESRS E2 Pollution
      • ESRS E3 Water and marine resources
      • ESRS E4 Biodiversity and ecosystems
    • ESRS E5 Resources use and circular economy
    • ESRS S1 Own workforce
      • ESRS S2 Workers in the value chain
      • ESRS S3 Affected communities
      • ESRS S4 Consumers and end-users
    • ESRS G1 Business conduct
    • The Greenhouse Gas Protocol – Part 1
      • GHG Protocol Scope 3 Standard – 1 Best reading

Avoided emissions

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An assessment of emissions reduced or avoided compared to a reference case or baseline scenario.

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Pick by IFRS Standard

Best Reads

  • Disclosure of Accounting Policies – update 2022
  • Cryptocurrencies
  • IAS 21 Monetary conversion
  • IFRS 17 Insurance contracts
  • IFRS 15 Revenue from Contracts with Customers
  • IFRS 9 Financial instruments
  • IAS 1 Presentation of financial statements
  • IAS 36 Impairment of assets
  • IAS 37 Provisions
  • IAS 38 Intangible assets
  • IFRS 16 Leases – Best Complete Read
  • Investment property

Newest IFRS topics

  • IFRS 18 Presentation and Disclosure in Financial Statements – Best read
  • Category 12 End-of-Life Treatment of Sold Products – Best read
  • Category 11 Use of Sold Products – Best read
  • Category 10 Processing of Sold Products – One Better read
  • Category 9 Downstream Transportation and Distribution – The best read

Still haven’t found what you’re looking for……..

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