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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

Organizational boundaries

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Organizational boundaries: The boundaries that determine the operations owned or controlled by the reporting company, depending on the consolidation approach taken (equity or control approach).

 

Related Articles:
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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……..

Accounting policies Amortised cost and equipment Asset or liability Business Combinations Carrying amount Consolidated financial statements Consolidation Control Credit risk Default Derivatives Discount rate Dividends Employees Equity Equity instrument Equity instruments Fair value measurement Financial assets Financial liabilities Financial liability GAAP Gains and losses Impairment Insurance contract Inventory Investments Liabilities Manufacturing Measurement Notes Other comprehensive income plant Plant and equipment Probability Property Provisions Reliable Revenue Statement of Financial Position Subsidiaries Termination Time value of money Transaction price

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