Skip to content
Annual Reporting
Knowledge base for IFRS Reporting
Menu
IFRS Topics A – Z
IFRS in short
IFRS 2 Share-based payments
IFRS 3 Business Combinations
IFRS 4 Insurance contracts
IFRS 5 Non-current assets Held for Sale and Discontinued Operations
IFRS 6 Exploration for and Evaluation of Mineral Resources
IFRS 7 Financial instruments – Disclosures
IFRS 8 Operating Segments
IFRS 9 Financial instruments
IFRS 9 Hedge accounting
IFRS 10 Consolidated Financial Statements
IFRS 11 Joint Arrangements
IFRS 12 Disclosure of Interest in Other Entities
IFRS 13 Fair value measurement
IFRS 15 Revenue from Contracts with Customers
IAS 2 Inventories
IAS 8 Accounting policies estimates and errors
IAS 10 Events after the Reporting period
IAS 16 Property, plant and equipment
IAS 23 Borrowing costs
IAS 24 Related party disclosures
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
Menu
IFRS Topics A – Z
IFRS in short
IFRS 2 Share-based payments
IFRS 3 Business Combinations
IFRS 4 Insurance contracts
IFRS 5 Non-current assets Held for Sale and Discontinued Operations
IFRS 6 Exploration for and Evaluation of Mineral Resources
IFRS 7 Financial instruments – Disclosures
IFRS 8 Operating Segments
IFRS 9 Financial instruments
IFRS 9 Hedge accounting
IFRS 10 Consolidated Financial Statements
IFRS 11 Joint Arrangements
IFRS 12 Disclosure of Interest in Other Entities
IFRS 13 Fair value measurement
IFRS 15 Revenue from Contracts with Customers
IAS 2 Inventories
IAS 8 Accounting policies estimates and errors
IAS 10 Events after the Reporting period
IAS 16 Property, plant and equipment
IAS 23 Borrowing costs
IAS 24 Related party disclosures
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
IAS