Last update
A
- Accounting policies
- Accounting profit
- Acquiree
- Acquirer
- Acquisition date
- Active market
- Actuarial gains and losses
- Actuarial present value of promised retirement benefits
- Adjusting events after the reporting period
- Agricultural activity
- Agricultural produce
- Amortisation
- Amortised cost of a financial asset or financial liability
- Antidilution
- Asset
- Asset ceiling
- Assets held by a long-term employee benefit fund
- Associate
B
C
- Call option
- Carrying amount
- Cash
- Cash equivalents
- Cash flows
- Cash-generating unit
- Cash-settled share-based payment transaction
- Change in accounting estimate
- Close members of the family
- Closing rate
- Commencement date of the lease
- Compensation
- Component of an entity
- Compound instrument
- Consolidated financial statements
- Constructive obligation
- Contingent asset
- Contingent consideration
- Contingent liability
- Contingent share agreement
- Contingently issuable ordinary shares
- Contract
- Contract asset
- Contract assets
- Contract liability
- Contractual service margin
- Control of an investee
- Corporate assets
- Cost
- Cost approach
- Costs of disposal
- Costs to sell
- Coverage period
- Credit loss
- Credit risk
- Credit risk rating grades
- Credit-adjusted effective interest rate
- Credit-impaired financial asset
- Currency risk
- Current asset
- Current tax
- Customer
D
- Date of transition to IFRSs
- Decision maker
- Deductible temporary difference
- Deemed cost
- Deferred tax assets
- Deferred tax liabilities
- Deficit or surplus
- Defined benefit plans
- Defined contribution plans
- Defined contribution plans
- Depreciable amount
- Depreciable amount
- Depreciation
- Derecognition
- Derivative
- Development
- Dilution
- Discontinued operation
- Disposal group
- Dividend blocker
- Dividends
E
- Economic life
- Effective date of the modification
- Effective interest method
- Effective interest rate
- Embedded derivative
- Employee benefits
- Employees and others providing similar services
- Entity-specific value
- Entry price
- Equity
- Equity instrument
- Equity instrument granted
- Equity interests
- Equity method
- Equity-settled share-based payment transaction
- Events after the reporting period
- Exchange difference
- Exchange rate
- Exit price
- Expected cash flow
- Expected credit losses
- Expenses
- Experience adjustment
- Exploration and evaluation assets
- Exploration and evaluation expenditures
- Exploration for and evaluation of mineral resources
F
- Fair value
- Fair value less costs to sell
- Finance lease
- Financial asset
- Financial guarantee contract
- Financial instrument
- Financial liability
- Financial liability at fair value through profit or loss
- Financial risk
- Financing activities
- Firm commitment
- Firm purchase commitment
- First IFRS financial statements
- First IFRS reporting period
- First-time adopter
- Fixed payments
- Forecast transaction
- Foreign currency
- Foreign currency transaction
- Foreign operation
- Forgivable loans
- Fulfilment cash flows
- Functional currency
- Funding
G
- General purpose financial statements
- Goodwill
- Government
- Government assistance
- Government grants
- Government-related entity
- Grant date
- Grants related to assets
- Grants related to income
- Gross carrying amount of a financial asset
- Gross investment in the lease
- Gross-settled contracts
- Group
- Group of biological assets
- Group of insurance contracts
H
I
- Identifiable
- Impairment gain or loss
- Impairment loss
- Impracticable
- Inception date of the lease
- Income
- Income approach
- Income from a structured entity
- Initial direct costs
- Inputs
- Insurance acquisition cash flows
- Insurance contract
- Insurance contract with direct participation features
- Insurance contract without direct participation features
- Insurance risk
- Insured event
- Intangible asset
- Interest in another entity
- Interest rate implicit in the lease
- Interest rate risk
- Interim financial report
- Interim period
- Intrinsic value
- Inventories
- Investing activities
- Investment component
- Investment contract with discretionary participation features
- Investment entity
- Investment property
- Issuer
J
L
M
N
- Net assets available for benefits
- Net cash settlement
- Net defined benefit liability (asset)
- Net interest on the net defined benefit liability (asset)
- Net investment in a foreign operation
- Net investment in the lease
- Net realisable value
- Non-adjusting events after the reporting period
- Non-current asset
- Non-performance risk
- Non‑controlling interest
- Notes
O
- Obligating event
- Observable inputs
- Onerous contract
- Opening IFRS statement of financial position
- Operating activities
- Operating lease
- Operating segment
- Optional lease payments
- Options, warrants and their equivalents
- Orderly transaction
- Ordinary share
- Other comprehensive income
- Other long-term employee benefits
- Other price risk
- Owner-occupied property
- Owners
P
- Parent
- Participants
- Party to a joint arrangement
- Past due
- Past service cost
- Performance condition
- Performance obligation
- Period of use
- Plan assets
- Policyholder
- Portfolio of insurance contracts
- Post-employment benefit plans
- Post-employment benefits
- Potential ordinary share
- Power
- Present value of a defined benefit obligation
- Presentation currency
- Previous GAAP
- Principal market
- Prior period errors
- Probable
- Profit or loss
- Property, plant and equipment
- Prospective application
- Protective rights
- Provision
- Prsent value of a defined benefit obligation
- Purchased or originated credit-impaired financial asset
- Put options
- Puttable instrument
R
- Reclassification adjustments
- Reclassification date
- Recognition
- Recoverable amount
- Regular way purchase or sale
- Reinsurance contract
- Related party
- Related party transaction
- Relevant activities
- Reload feature
- Reload option
- Remeasurements of the net defined benefit liability (asset)
- Removal rights
- Research
- Residual value
- Residual value guarantee
- Restructuring
- Retirement benefit plans
- Retrospective application
- Retrospective restatement
- Return on plan assets
- Revenue
- Right-of-use asset
- Risk adjustment for non-financial risk
- Risk premium
S
- Separate financial statements
- Separate vehicle
- Service condition
- Service cost
- Settlement
- Share option
- Share-based payment arrangement
- Share-based payment transaction
- Short-term employee benefits
- Short-term lease
- Significant influence
- Spot exchange rate
- Stand-alone selling price
- Step-up clause
- Structured entity
- Sublease
- Subordinated instrument
- Subsidiary