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Deloitte Guidance

Volume A - A guide to IFRS reporting

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IntroductionRecent Changes to Deloitte Guidance in Volume AA1 About International Financial Reporting StandardsA2 Conceptual framework for financial reportingA3 First-time adoption of IFRS StandardsA4 Presentation of financial statementsA5 Accounting policies, changes in accounting estimates and errorsA6 Fair value measurementA7 Property, plant and equipmentA8 Investment propertyA9 Intangible assetsA10 Impairment of assetsA11 InventoriesA12 Provisions, contingent liabilities and contingent assetsA13 Income taxesA14 Revenue from contracts with customersA15 Employee benefitsA16 Share-based paymentA17 LeasesA18 Borrowing costsA19 The effects of changes in foreign exchange ratesA20 Non-current assets held for sale and discontinued operationsA21 Statement of cash flowsA22 Events after the reporting periodA23 Related party disclosuresA24 Consolidated financial statementsA25 Business combinationsA26 Investments in associates and joint venturesA27 Joint arrangementsA28 Disclosure of interests in other entitiesA29 Separate financial statementsA30 Operating segmentsA31 Earnings per shareA32 Interim financial reportingA33 Management commentaryA34 Integrated reportingA35 Service concession arrangementsA36 Government grantsA37 Financial reporting in hyperinflationary economiesA38 AgricultureA39 Insurance contractsA40 Exploration for and evaluation of mineral resourcesA41 Accounting and reporting by retirement benefit plansA42 Regulatory deferral accountsAppendix A1 Revenue (IAS 18)Appendix A2 Construction contracts (IAS 11)Appendix A3 Service concession arrangements (entities applying IAS 18 and IAS 11)Appendix A4 Leases (IAS 17)Appendix A5 Investment property (entities applying IAS 17) Appendix A6 IFRS for small and medium-sized entities