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Annual Reporting

Knowledge base for IFRS Reporting

IFRS Topics A – Z
IFRS in short
IFRS vs US GAAP
The IFRS Standards
The IFRS Definitions
The IFRS Jargon

IFRS Topics A – Z
IFRS in short
IFRS vs US GAAP
The IFRS Standards
The IFRS Definitions
The IFRS Jargon

IFRS Defintions

1 A B C D E F G H I J K L M N O P Q R S T U V W

Se Sh Si Sp St Su

Significant influence

Significant influence is the power to participate in the financial and operating policy decisions of the investee but is not control or joint control of those policies.

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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 15 Retail – the finest perfect examples
EBITDA – 1 Best complete read
IFRS 15 Real estate Revenue complete and accurate recognition
IFRS 2022 update – IAS 8 Definition of Accounting Estimates – Your best read
IFRS 2022 update – IFRS 16 Lease Liability in a Sale and Leaseback – Best read

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Accounting policies Amortised cost and equipment Asset or liability Bond 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 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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