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Transcript of IFRS Compliance PresentationAndDisclosureChecklist 2012
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International Financial Reporting St
Workbook 2012
Terms of Use
IFRSs are constantly changing and this checklist may not be current.
Disclaimer
Important Excel Macro Programming Warnings
File Structure
The workbook includes several types of worksheets :
The "READ ME FIRST" worksheet contains terms of use and important instructions for using this workbook.
By using this Excel workbook, you are agreeing to the following terms. If you do not agree to the following terms, then y
immediately terminate such usage.
This workbook summarises the recognition, measurement, presentation and disclosure requirements set out in InternatioJune 2012. IFRSs include Standards as issued by the International Accounting Standards Board (IASB) and the former InInterpretations as issued by the IFRS Interpretations Committee and the former Standing Interpretations Committee. It
the requirements of the IFRSs. It is not a substitute for understanding such pronouncements and seeking the advice of a
You are presumed to have a thorough understanding of the IFRSs and should refer to their text, as necessary, in conside
workbook are referenced to the applicable sections of the actual IFRSs.
The detailed recognition, measurement, presentation and disclosure points generally require a "Yes", "No" or "N/A" respoaction. A "Yes" response does not necessarily result in compliance with IFRSs.
This website contains general information only, and none of Deloitte Touche Tohmatsu Limited, its member firms, or the
means of this website, rendering accounting, business, financial, investment, legal, tax, or other professional advice or sadvice or services, nor should it be used as a basis for any decision or action that may affect, among other things, your fmaking any decision or taking any action that may affect your finances, your business or your compliance obligations, yo
rely upon this website and any use of this website is at the your sole risk. You assume full responsibility and risk of loss Network shall be responsible for any loss whatsoever sustained by any person who relies on this website. By using this wNetwork.
If you copy, print, or distribute pages or portions of pages from this website, such pages and portions of pages are subje
They may used for informational purposes only. They may be used only for non-commercial purposes. They must include the this notice as well as the Copyright and Disclaimer notices in their entirety.
Please do not add or delete any rows or columns in the worksheets. Changing or deleting the response to a Tailoring Queentered in the detailed compliance questions associated with the TQ or sub TQ.
- READ ME FIRST
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- Index
The "AccountingTQSummary" and "PresentationTQSummary" provide an overview of the answers to the main tailoring q
Colour Coding
All worksheets in this workbook follow a standard colour coding.
Dark blue : Main Tailoring Questions
Light green : Guidance
Violet : Answer cell
Overall Questionnaire Structure
Every questionnaire includes five columns
Process
- Summary
The "Summary" worksheet contains questions that may be used to summarise the results of this checklist as to whetherrequirements of IFRS have been met.
The "Index" worksheet provides an overview of all IFRS in this checklist. In this index, the user should indicate which Ianswer has been set to yes and should be changed if the IFRS is not applicable. For all applicable IFRSs, the "Index" wquestionnaires and Presentation and disclosure checklists by standard. If the Accounting compliance questionnaires and 1 tailoring question, the default answer in the Accounting compliance questionnaire and Presentation and disclosure che
- AccountingTQSummaryand PresentationTQSummary
-Accounting compliance questionnaires (IAS/IFRS [standard number]A) and Presentation and disclosure checklists (IAS
The "Accounting compliance questionnaires" and the "Presentation and disclosure checklists" by standard contain tailorin
the recognition, measurement, presentation and disclosure requirements of applicable IFRSs have been met.
Certain Standards, Amendments and Interpretations are not effective for periods beginning on 1 January 2012. These aapplication of these requirements is generally permitted (see Standards/Amendments/Interpretations for specific requireInterpretations are applied for periods beginning before their effective dates, that fact is generally required to be disclosdetails).
Light violet : Sub-Tailoring questions
- TQ : internal reference for a main tailoring question.
- Reference : where the reference to the related paragraph in the Standard, Amendment or Interpretation is indicated.
- Recognition/measurement requirement(Accounting questionnaire) or Presentation/disclosure requirement(Presentatiand detailed compliance questions) and Guidance.
- Yes/No/N/A : Answers. Exclusively Yes, No or N/A. In some cases, an option to select guidance is available.
- Comments : To be filled where a discrepancy with the Standard, Amendment or Interpretation is noted.
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Applicability
Starting from the Index page, the preparer selects by standard the applicability of the standard to the engagement by se
Guidance
Compliance
The questionnaire is to be filled in the suggested order, that corresponds to the logical flow of the standard.
An answer to a tailoring question may lead to sub-tailoring question(s) or to some detailed compliance questions.
The response in an answer cell can be deleted.
AccountingTQSummary and PresentationTQSummary
Deleted content of cell(s)
2012. For information, contact Deloitte Touche Tohmatsu Li
In case of a positive answer (by selecting "Yes" to the standard that is applicable), the questionnaire (Accounting and Pr
workbook. The user will automatically be transferred, by clicking on the link, to the selected questionnaire.
The user can decide whether he/she wants to show or hide the guidance in the questionnaire by selecting one of the optquestions will not automatically disappear if you answer "yes" or "no" to the question. The guidance on individual quethe sheet.
By clicking on the answer cell, the user will be proposed a selection of options (Yes/No/N/A) and sometimes guidance. By
disclosed just below the question. The preparer then needs to go back to the initial question to answer Yes, No or N/A.
If the response to a tailoring question or sub-tailoring question is cleared, all the associated compliance questions will noquestions will be cleared automatically.
A negative answer to a detailed compliance question indicates, in the majority of the cases, non-compliance with the sta
column.
The answers (or the lack of an answer) to the main tailoring questions are automatically copied into the AccountingTQSuthe right top of the worksheet). The AccountingTQSummary and PresentationTQSummary worksheets give an overview provide an overview of non-compliance.
In case the user works with an unprotected version and content is lost, the problem can be corrected as follows: (1) Unh
from a known good file and paste them in the worksheet where the content loss occurred and save the file.
Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited, a UK private company limited by guarantee, and its netw
Deloitte provides audit, tax, consulting, and financial advisory services to public and private clients spanning multiple indmore than 150 countries, Deloitte brings world-class capabilities and high-quality service to clients, delivering the insight
Deloitte has in the region of 200,000 professionals, all committed to becoming the standard of excellence.
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SUMMARY OF CH
General
This worksheet may be used to summarise the results of this checklist as to whether the recognition, measurement,
Areas of noncompliance
The following areas of noncompliance were noted:
Areas requiring further attention
The following areas were identified that need further attention:
Areas of change in accounting and presentation and disclosure requirements as compared to prior year:
The following areas were identified that changed as compared to prior year:
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CKLIST RESULTS
presentation and disclosure requirements of IFRS have been met:
Follow-up:
Follow-up:
Follow-up:
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IFRS Checklist Worksheet Index
Standard
IFRS 1 -First-time Adoption of International Financial Reporting Standards
IFRS 2 -Share-based Payment
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 8 -Operating Segments
IFRS 9(2010) -Financial Instruments [effective 1 January 2015]
This checklist addresses the measurement and recognition as well as theJune 2012. Those Standards, Amendments and Interpretations indicated ieffective but can be early adopted.
Please note that this checklist does not explicitly address the Conceptual
IFRS 7 -Financial Instruments: Disclosures
(entity has not yet adopted IFRS 9)
IFRS 7 -Financial Instruments: Disclosures
(entity has adopted IFRS 9) [effective 1 January 2015]
IFRS 9(2009) -Financial Instruments [effective 1 January 2015]
Note: If you select 'Yes', you must also select 'Yes' to IAS 39 Financial
Instruments: Recognition and Measurement below
IFRS 10 -Consolidated Financial Statements [effective 1 January 2013, in
conjunction with adoption of IFRS 11 and IFRS 12 as well as amendments
to IAS 27 and IAS 28]
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IAS 1 -Presentation of Financial Statements
IAS 2 -Inventories
IAS 7 -Statement of Cash Flows
IAS 8 -Accounting Policies, Changes in Accounting Estimates and Errors
IAS 10 -Events after the Reporting Period
IAS 11 -Construction Contracts
IAS 12 -Income Taxes
IAS 16 -Property, Plant and Equipment
IAS 17 -Leases
IAS 18 -Revenue
IAS 19 -Employee Benefits
IAS 19 -Employee Benefits [effective 1 January 2013]
IAS 21 -The Effects of Changes in Foreign Exchange Rates
IAS 23 -Borrowing Costs
IAS 24 -Related Party Disclosures
IFRS 11 -Joint Arrangements [effective 1 January 2013, in conjunction
with adoption of IFRS 10 and IFRS 12 as well as amendments to IAS 27
and IAS 28]
IFRS 12 -Disclosure of Interests in Other Entities [effective 1 January2013]
IFRS 13 -Fair Value Measurement [effective 1 January 2013]:
Consequential amendments must be early adopted when early adopting
IFRS 13
IAS 20 -Accounting for Government Grants and Disclosure of Government
Assistance
A B C
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IAS 26 -Accounting and Reporting by Retirement Benefit Plans
IAS 27 -Consolidated and Separate Financial Statements
IAS 28 -Investments in Associates
IAS 29 -Financial Reporting in Hyperinflationary Economies
IAS 31 -Interests in Joint Ventures
IAS 32 -Financial Instruments: Presentation
IAS 33 -Earnings per Share
IAS 34 -Interim Financial Reporting
IAS 36 -Impairment of Assets
IAS 37 -Provisions, Contingent Liabilities and Contingent Assets
IAS 38 -Intangible Assets
IAS 39 -Financial Instruments: Recognition and Measurement
IAS 40 -Investment Property
IAS 41 -Agriculture
IFRIC 12 /SIC 29 -Service Concession Arrangements
IAS 27 -Separate Financial Statements [effective 1 January 2013, in
conjunction with adoption of IFRS 10, IFRS 11 and IFRS 12, as well as
amendments to IAS 28]
IAS 28 -Investments in Associates and Joint Ventures [effective 1 January
2013, in conjunction with adoption of IFRS 10, IFRS 11 and IFRS 12, as
well as amendments to IAS 27]
IFRIC 5 -Rights to Interests arising from Decommissioning, Restoration
and Environmental Rehabilitation Funds
A B C
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IFRIC 17 -Distributions of Non-cash Assets to Owners
IFRIC 18 -Transfers of Assets from Customers
IFRIC 19 -Extinguishing Financial Liabilities with Equity Instruments
IFRIC 20 -Stripping Costs in the Production Phase of a Surface Mine[effective 1 January 2013]
A B C
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Applicable Accounting Presentation
Yes
Yes
Yes
Yes
Yes
Yes
Yes N/A
Yes N/A
Yes N/A
Yes
Yes
Yes
presentation and disclosure requirements of IFRSs in issue at 30n the checklist by red colour coding are not yet mandatorily
ramework for Financial Reporting.
IFRS1A IFRS1P
IFRS2A IFRS2P
IFRS3A IFRS3P
IFRS4A IFRS4P
IFRS5A IFRS5P
IFRS6A IFRS6P
IFRS7P
IFRS7P(amended)
IFRS8P
IFRS9(2009)A IFRS9(2009)P
IFRS9(2010)A IFRS9(2010)P
IFRS10A IFRS10P
G H J K
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Yes
Yes N/A
Yes
Yes N/A
Yes
Yes N/A
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes N/A
IFRS11A IFRS11P
IFRS12P
IFRS13A IFRS13P
IAS1P
IAS2A IAS2P
IAS7P
IAS8A IAS8P
IAS10A IAS10P
IAS11A IAS11P
IAS12A IAS12P
IAS16A IAS16P
IAS17A IAS17P
IAS18A IAS18P
IAS19A IAS19P
IAS19(2011)A IAS19(2011)P
IAS20A IAS20P
IAS21A IAS21P
IAS23A IAS23P
IAS24P
G H J K
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Yes N/A
Yes
Yes
Yes
Yes
Yes
Yes
Yes N/A
Yes
Yes N/A
Yes
Yes
Yes
Yes
Yes
Yes
Yes N/A
Yes
IAS26P
IAS27(2008)A IAS27(2008)P
IAS27(2011)A IAS27(2011)P
IAS28(2008)A IAS28(2008)P
IAS28(2011)A IAS28(2011)P
IAS29A IAS29P
IAS31A IAS31P
IAS32P
IAS33A IAS33P
IAS34P
IAS36A IAS36P
IAS37A IAS37P
IAS38A IAS38P
IAS39A IAS39P
IAS40A IAS40P
IAS41A IAS41P
IFRIC5P
IFRIC12A SIC29P
G H J K
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Yes
Yes N/A
Yes
Yes
IFRIC17A IFRIC17P
IFRIC18A
IFRIC19A IFRIC19P
IFRIC20A IFRIC20P
G H J K
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Summary of IFRS Accounting TQs
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Summary of IFRS Accounting Tailoring Questions
IFRS 1 First-time Adoption of International Financial Reportin
Is the entity a first time adopter of IFRSs in terms of IFRS 1
Has the entity entered into any insurance contracts?
Did the entity enter into any business combinations before ttransition to IFRSs?
Has the entity granted any equity instruments prior to the d
that fall within the scope of IFRS 2?
Has the entity recognised items of property, plant and equiopening IFRS statement of financial position?
Has the entity recognised items of investment property in tstatement of financial position?
Has the entity recognised intangible assets (other than goo
opening IFRS statement of financial position?
Was the entity, at the date of transition to IFRSs, party to acomprising a transaction or a series of related transactions,
the legal form of a lease but that conveyed a right to use a
item of property, plant or equipment) in return for a paymepayments?
Has the entity recognised defined benefit obligations in the
statement of financial position?
Does retrospective application of IAS 21 result in any cumul
differences to be recognised in the opening IFRS statement
position?
Did the entity recognise any investments in subsidiaries, joi
entities and associates?
Did the entity become a first-time adopter later than its parthat has significant influence or joint control over it?
Did the entity become a first-time adopter later than its sub
or joint venture?
A B C D
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Summary of IFRS Accounting TQs
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Has the entity considered applying the transitional provision
Has the entity considered applying the transitional provision
Has the entity considered applying the transitional provision
Did the entity become a first-time adopter for its separate fistatements earlier or later than for its consolidated financial
Did the entity recognise any compound financial instrument
GAAP?
Has the entity recognised financial instruments, as defined
IAS 39, in the opening IFRS statement of financial position?
Did the entity have obligations to dismantle, remove and reproperty, plant and equipment at the date of transition to I
Was the entity, at the date of transition to IFRSs, a party toConcession Arrangement within the scope of IFRIC 12 Servi
Arrangements?
Does the entity have a functional currency that was, or is, t
hyperinflationary economy?
Did the entity derecognise financial assets or financial liabili
previous GAAP?
Does the entity apply hedge accounting or has the entity re
derivatives in the opening IFRS statement of financial positi
Has the entity applied the transitional provisions relating to
interests set out in paragraph B7 of IFRS 1?
Has the entity used estimates to measure assets and liabiliti
its opening IFRS statement of financial position?
Has the entity recognised any financial assets in the openinof financial position?
Has the entity assessed / recognised any embedded derivati
opening IFRS statement of financial position?
A B C D
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Summary of IFRS Accounting TQs
Page 16 Of 493
IFRS 2 Share-based Payment
IFRS 3 Business Combinations
Has the entity entered into a business combination during t
Does the entity have any outstanding government loans attransition to IFRSs?
Does the entity enter into transactions with employees or oproviding similar services which are settled through the issu
equity or equity of an entity in the same group?
Does the entity enter into transactions with parties other th
which are settled through the issue of the entitys equity orentity in the same group?
Does the entity enter into transactions which are settled at
determined by reference to the entitys equity or equity of asame group?
Does the entity enter into transactions in which the entity h
settle the transaction either through the issue of the entityof an entity in the same group or in cash, the amount of wh
by reference to the entitys equity or equity of an entity in t
Does the entity enter into transactions in which the counter
choice to receive payment either in the form of the entitys
of an entity in the same group or in cash, the amount of wh
by reference to the entitys equity or equity of an entity in t
Where the entity has entered into a share-based payment tthe entity modified any terms of its share-based payment a
Does the entity receive goods or services from its suppliers
from share-based payment transactions in which another gr
the obligation to settle the share-based payment?
A B C D
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Summary of IFRS Accounting TQs
Page 17 Of 493
Has goodwill been recognised in the current year or previou
Was the business combination achieved without transfer of
IFRS 4 Insurance Contracts
Has the insurer changed its accounting policies for insuranc
Does the net of the acquisition-date amounts of the identifi
acquired and the liabilities assumed measured in accordanc
exceed the aggregate of the consideration transferred?
Was the business combination achieved in stages, for exam
successive share purchases?
Was the initial accounting for a business combination deter
provisionally in either the current or the prior year?
Were changes in the fair value of contingent consideration rthe acquisition date due to additional information obtained
about facts and circumstances that existed at the acquisitio
Has the entity entered into a business combination that is cl'reverse acquisition' during the period?
Has the entity issued any insurance contracts (including rei
contracts) or does it hold any reinsurance contracts?
Are there any embedded derivatives in insurance contracts
has issued, apart from an embedded derivative which is itse
contract?
Do any of the insurance contracts which the entity has issu
an insurance component and a deposit component?
Did the entity assume any insurance liabilities or acquire an
assets in a business combination (as defined in IFRS 3)? OR
Did the entity acquire a portfolio of insurance contracts?
A B C D
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Summary of IFRS Accounting TQs
Page 18 Of 493
IFRS 5 Non-current Assets Held for Sale and Discontinued Op
IFRS 6 Exploration for and Evaluation of Mineral Resources
IFRS 9(2009) Financial Instruments
Does the entity have financial assets that are within the sco
Has the entity designated financial assets at fair value throu
Has the entity reclassified financial assets?
Has the entity issued an insurance contract which containsparticipation feature (see Guidance) as well as a guarantee
Has the entity issued financial instruments with a discretion
feature?
Does the entity hold non-current assets or groups of assets
intends to recover the carrying amount principally through
rather than through continuing use (an asset held for sale)to distribute the assets (or disposal group) to owners acting
as owners (held for distribution to owners)?
Has the entity acquired any non-current assets (or disposal
exclusively with a view to their subsequent disposal (see no
Has the entity previously classified assets (or disposal grousale which no longer meet the classification criteria (see 5A
Has the entity incurred expenditures related to exploration
evaluation of mineral resources during the current or prior
Has the entity capitalised any exploration and evaluation ex
asset?
Has the entity got a hybrid contract that includes a non-deri
the effect that some of the cash flows of the combined instr
way similar to a standalone derivative?
A B C D
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Summary of IFRS Accounting TQs
Page 19 Of 493
Has the entity applied hedge accounting?
Has the entity got financial assets which are equity instrum
IFRS 9(2010) Financial Instruments
Has the entity derecognised any financial assets?
Has the entity transferred any financial assets?
Has the entity derecognised any financial liabilities?
Has the entity designated financial assets at fair value throu
Has the entity applied hedge accounting?
Has the entity reclassified financial instruments?
Has the entity got financial assets which are equity instrum
Does the entity have financial assets and / or financial liabili
within the scope of IAS 39?
Has the entity designated financial liabilities at fair value thr
loss?
Does the entity have a hybrid contract with the effect that s
flows of the combined instrument vary in a way similar to aderivative?
Has the entity got financial liabilities which are designated a
through profit or loss?
Do one or more of the scope exceptions result in the contra
the contract falling outside IAS 39?
A B C D
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Summary of IFRS Accounting TQs
Page 20 Of 493
IFRS 10 Consolidated Financial Statements
IFRS 11 Joint Arrangements
Is the entity applying IFRS 11 for the first time?
IFRS 13 Fair Value Measurement
Has the entity applied the IAS 39's impairment provisions tor a group of financial assets when and only when there is
EVIDENCE of impairment as a result of one or more events
AFTER the initial recognition of the asset and that loss even
on the estimated future cash flows of the financial asset or
assets?
Has the entity designated a hedging relationship for accoun
between one or more hedging instruments and one or more
Does the reporting entity 'control' one or more entities duri
of the reporting period?
A) Does the reporting entity have power over an investee?
B) Does the reporting entity have exposure or rights to vari
its involvement with the investee?
C) Does the reporting entity have ability to use its power ov
to affect the amount of the reporting entity's returns?
Have changes in reporting entity's ownership interest in a sin a loss of control?
Does the entity participate in a contractual arrangement witparties to undertake an economic activity, which is subject
Does the entity have any assets or liabilities for which anot
or permits fair value measurements or disclosures about faimeasurements?
A B C D
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Summary of IFRS Accounting TQs
Page 21 Of 493
IAS 2 Inventories
Does the entity purchase goods for resale (for example mer
Does the entity produce or manufacture inventories?
IAS 8 Accounting Policies, Changes in Accounting Estimates
Has there been a change in accounting estimate during the
IAS 10 Events after the Reporting Period
Has the entity proposed or declared dividends after the rep
Does the entity purchase any materials or supplies to be us
rendering of services?
Does the entity hold any agricultural produce measured in a
IAS 2?
Has the entity developed, in accordance with IFRSs, accounrepresent the specific principles, bases, conventions, rules a
be applied in preparing and presenting its financial stateme
Has the adoption of an IFRS or an Interpretation resulted in
accounting policy?
Has the entity voluntarily changed any accounting policy du
(except for changes resulting from the adoption of a new St
During the current period, did the entity discover any errors
preparation of financial statements of prior periods?
Has any favourable or unfavourable event, affecting the repoccurred after the reporting period but before the date whe
statements are authorised for issue?
Has management determined after the reporting period tha
liquidate the entity or to cease trading or have there been ireporting entity may no longer be a going concern?
A B C D
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Summary of IFRS Accounting TQs
Page 22 Of 493
IAS 11 Construction Contracts
IAS 12 Income Taxes
Do taxable temporary differences exist?
Do deductible temporary differences exist?
Has the entity negotiated a contract for the construction of
the construction of a number of assets which are closely int
interdependent in terms of their design, technology and fun
ultimate purpose or use (i.e. a construction contract as de
Is the entity subject to income tax legislation imposed eithe
and/or by foreign legislators, including withholding taxes, w
by a subsidiary, associate or joint venture on distributions t
entity?
Was the entity involved in a business combination or acquisi
reporting period, for which a deferred tax liability in relation
not been recognised?
Has the entity been involved in a business combination in threporting period?
Does the entity carry assets at fair value or at a revalued aunder the revaluation models of IAS 16 Property, Plant and
IAS 38 Intangible Assets; at fair value under IAS 40 Invest
IAS 39 Financial Instruments: Recognition and Measuremen
Does the entity carry assets at fair value or at a revalued a
under the revaluation models of IAS 16 Property, Plant and
IAS 38 Intangible Assets; at fair value under IAS 40 Invest
IFRS 9 Financial Instruments)?
Did the entity have any unused tax losses or unused tax cre
the end of the current reporting period?
A B C D
138
139
140
141
142
143
144
145
146
147
148
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IAS 16 Property, Plant and Equipment
IAS 17 Leases
Has the entity held investments in subsidiaries, branches, ainterests in joint ventures during or at the end of the curren
period?
Has there been a change in the tax status of the entity or o
during the current reporting period?
Was the entity involved in a business combination or acquisi
reporting period and a deferred tax asset was not recognise
acquirees income tax loss carry forwards or other deferred
because the recognition criteria in IFRS 3 Business Combina
met?
Does the entity have share-based payment transactions wit
IFRS 2 Share-based Payment outstanding during the curren
period?
Did the entity hold, construct or acquire any property, plantduring the year?
Did the entity incur any subsequent expenditure relating toof property, plant and equipment during the year?
Does the entity have any obligations to dismantle, removeof property, plant and equipment (commonly referred to as
decommissioning, restoration and similar liabilities)?
Did the entity acquire an item of property, plant and equip
for another asset?
Does the entity hold/own assets held at cost less accumulat
and accumulated impairment loss under the cost model?
Does the entity revalue any class of its property, plant and
the revaluation model?
Did the entity sell, scrap or otherwise dispose of any proper
equipment during the year?
A B C D
149
150
151
152
153
154
155
156
157
158
159
160
170
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IAS 18 Revenue
Does the entity provide finance in conjunction with the sale
Has the entity entered into a transaction or a series of structransactions (an arrangement) with an unrelated party or p
investor) that involves the legal form of a lease where the s
arrangement may be such that it does not meet the definiti
under IAS 17?
Is the entity a party to an arrangement, comprising a trans
of related transactions, that does not take the legal form of
conveys a right to use an asset (e.g. an item of property, pl
equipment) in return for a payment or series of payments?
Has the entity entered into a lease agreement, rental agree
purchase agreement or any other agreement that gives theto use an asset or part of an asset for a period of time? (Is
lessee?)
Has the entity financed the purchase of an asset by another
asset with finance, transferred the right to use an asset, or
to another entity? (Is the entity a lessor?)
Has the entity entered into any sale and leaseback or lease
transactions in respect of the same asset?
During the period, have there been amendments to the ter
lease agreement?
Has the entity entered into a lease agreement that includes
building(s) elements?
Does the entity sell goods to its customers (this may includ
were manufactured or produced by the entity for the purpogoods that were specifically purchased for resale)?
Does the entity render a service to its customers (the rende
normally involves the performance of a contractually agreeperiod of time)?
Does the entity generate income by allowing customers the
A B C D
171
172
173
174
175
176
177
180
181
182
183
184
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Does the entity enter into buy-back / repurchase agreemen
Does the entity enter into agreements for the construction
IAS 19 Employee Benefits
Has a curtailment or settlement occurred in the current fina
Has the entity accepted goods or other services in exchangof goods or services (i.e. has it entered into any exchange
transactions)?
Does the entity enter into transactions that comprise more
component (e.g. delivery of both goods and services, delivedifferent goods or services)?
Does the entity provide its customers with incentives to buy
services by providing award credits as part of sales transact
Does the entity have expenses arising from short term empl
(other than those to which IFRS 2 Share-based Paymentap
a) wages, salaries and social security contributions;b) short-term compensated absences (e.g. absences du
sickness and short-term disability, maternity or paternity, j
military service);c) profit-sharing and bonuses payable within twelve mo
end of the period in which the employees render the related
d) non-monetary benefits (such as medical care, housin
or subsidised goods or services) for current employees?
Does the entity provide post-employment benefits such as:
a) retirement benefits, such as pensions; and
b) other post-employment benefits, such as post-emploinsurance and post-employment medical care?
Has the entity been involved in a business combination or acurrent reporting period, which has brought together separ
one economic entity as a result of obtaining control over th
operations of another entity?
A B C D
185
186
187
188
189
190
191
192
193
194
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Does the entity participate in a state post-employment ben
IAS 19(2011) Employee Benefits
Does the entity participate in any multi-employer post-emplplans?
Does the entity participate in a plan that shares risks betwe
entities under common control?
Does the entity pay insurance premiums to fund a post emp
plan?
Does the entity have any other long-term employee benefit
than those to which IFRS 2 Share-based Paymentapplies) sa) long-term compensated absences (e.g. long-service o
leave);
b) jubilee or other long-service benefits;
c) long-term disability benefits;
d) profit-sharing and bonuses payable twelve months orend of the period in which the employees render the related
e) deferred compensation paid twelve months or more a
the period in which it is earned?
Is the entity due to pay any employee benefits as a result o
a) its decision to terminate an employee's employment
retirement date; or
b) an employee's decision to accept voluntary redundan
for those benefits?
Does the entity have expenses arising from short term empl
(other than those to which IFRS 2 applies), such as the foll
expected to be settled wholly before twelve months after th
annual reporting period in which the employees render the
a) wages, salaries and social security contributions;
b) paid annual leave and paid sick leave;c) profit-sharing and bonuses; and
d) non-monetary benefits (such as medical care, housinor subsidised goods or services) for current employees.
A B C D
195
196
197
198
199
200
201
202
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IAS 20 Accounting for Government Grants and Disclosure of
Have any government grants been repaid or become repay
Does the entity offer post-employment benefits such as:a) retirement benefits (e.g., pensions and lump sum pa
retirement); or
b) other post-employment benefits, such as post-emplo
insurance and post-employment medical care?
Does the entity participate in any multi-employer post-empl
plans, classified either as a defined contribution or defined
Does the entity participate in a plan that shares risks betwe
entities under common control?
Does the entity participate in any state post-employment b
classified either as a defined contribution or defined benefit
Does the entity pay insurance premiums to fund a post empplan?
Does the entity have any other long-term employee benefitsuch as the following, that are not expected to be settled w
twelve months after the end of the annual reporting period i
employees render the related service:
a) long-term paid absences such as long-service or sab
b) jubilee or other long-service benefits;
c) long-term disability benefits;
d) profit-sharing and bonuses; and
e) deferred remuneration?
Is the entity due to pay any employee benefits as a result o
a) its decision to terminate an employee's employment
retirement date; orb) an employee's decision to accept an offer of benefits i
the termination of employment?
Has the entity received or does it expect to receive any gra
subventions or other transfer of resources from governmen
bodies or similar agencies?
A B C D
203
204
205
206
207
208
209
210
211
212
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IAS 21 The Effects of Changes in Foreign Exchange Rates
Does the entity have transactions in foreign currencies?
Does the entity have any foreign operations?
Does the entity:
IAS 23 Borrowing Costs
IAS 27(2008) Consolidated and Separate Financial Statements
Is the functional currency of the entity the currency of a hy
economy in accordance with IAS 29 Financial Reporting in H
Economies?
Does the entity hold any foreign currency denominated ass
that are used for hedging purposes?
a) buy or sell goods or provide services whose price is d
foreign currency;
b) borrow or lend funds where the amounts payable or r
denominated in a foreign currency;
c) acquire or dispose of assets, or incur or settle liabiliti
in a foreign currency?
Does the entity have any assets or liabilities that are denom
foreign currency?
Is the entity using a currency other than its functional curre
presenting its financial statements (the presentation curre
Has the entity disposed (or partially disposed) of a foreignthe current period?
Has the entity incurred borrowing costs that are not directly
the acquisition, construction or production of a qualifying as
Has the entity incurred borrowing costs that are directly att
acquisition, construction or production of a qualifying asset?
A B C D
213
214
215
216
217
218
219
220
221
222
223
224
226
227
228
235
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Does the entity prepare separate financial statements?
IAS 27(2011) Separate Financial Statements
Has the entity prepared separate financial statements?
IAS 28(2008) Investments in Associates
IAS 28(2011) Investments in Associates and Joint Ventures
Has the reporting entity controlled one or more entities duriof the reporting period?
During the reporting period, has the reporting entity createengaged in transactions with an entity that was established
narrow and well-defined objective of the reporting entity (sPurpose Entity SPE)?
Has there been a non-controlling interest in any subsidiary i
entity during or at the end of the reporting period?
Did the reporting entity lose control of an existing subsidiar
reporting period (e.g. as a result of the disposal of portioninterest)?
Is the entity applying IAS 27(2011) prior to its annual perio
after 1 January 2013?
Does the reporting entity exercise significant influence over
entities?
Has the reporting entity ceased to exercise significant influe
reporting period (e.g. as a result of the disposal of a portion
ownership interest)?
Does the reporting entity have investments in associates an
separate financial statements?
Does the reporting entity exercise significant influence over
entities or is the reporting entity a party to a joint venture t
control of that joint venture?
A B C D
236
237
238
239
240
241
242
243
244
245
246
247
248
249
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IAS29 Financial Reporting in Hyperinflationary Economies
IAS 31 Interests in Joint Ventures
Has the reporting entity ceased to exercise significant influecontrol of an investee during the reporting period (e.g., as
disposal of a portion of the ownership interest)?
Does the reporting entity have investments in associates orand prepare separate financial statements?
Is the entity applying IAS 28(2011) prior to its annual perio
after 1 January 2013?
Does the entity or any of its subsidiaries prepare historical
statements in the functional currency of a hyperinflationary
Does the entity or any of its subsidiaries prepare current co
statements in a currency of a hyperinflationary economy?
During the current reporting period, has the economy of thits subsidiaries functional currencies been identified as hyp
when that economy was not hyperinflationary in the prior p
Has the economy of the entitys or any of its subsidiaries fuceased to be hyperinflationary during the period?
Does the entity participate in a contractual arrangement wit
parties to undertake an economic activity, which is subject(Is the entity a party to a joint venture?)
Does the entity have joint control over a joint venture that iof the assets and other resources of the venturers rather th
establishment of a corporation, partnership or other entity,
structure that is separate from the venturers themselves? (I
venturer in a jointly controlled operation?)
A B C D
250
251
252
253
254
255
256
257
258
259
260
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IAS 33 Earnings per Share
Has the entity entered into a business combination during t
Does the entity have joint control over a joint venture that icontrol, and often the joint ownership, by the venturers of
assets contributed to, or acquired for the purpose of, the joi
dedicated to the purposes of the joint venture, with the obj
venturer has control over its share of future economic bene
share of the jointly controlled asset? (Is the entity a venturcontrolled asset?)
Does the entity have joint control over a joint venture estabseparate corporation, partnership or other entity in which e
an interest? (Is the entity a venturer in a jointly controlled
Is the entitys accounting policy to account for jointly controwhich it is a venturer using proportionate consolidation?
Is the entitys accounting policy to account for jointly controwhich it is a venturer using the equity method?
Does the reporting entity have interests in jointly controlled
prepare separate financial statements?
Has the reporting entity contributed or sold non-monetary a
venture in which it is a venturer?
Has the reporting entity purchased assets from a joint vent
a venturer?
Does the entity have ordinary shares or potential ordinary spublicly traded, is the entity in the process of issuing ordina
potential ordinary shares in public securities markets, or ha
chosen to disclose EPS information in accordance with IAS
Does the entity (or its subsidiary, associates and joint ventu
potential ordinary shares?
Does the entity have agreements whereby the issuance of
contingent upon the occurrence or non-occurrence of certai
A B C D
261
262
263
264
265
266
267
274
275
276
277
278
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IAS 36 Impairment of Assets
Did the entity recognise an impairment loss in a previous p
Have any events occurred (other than the conversion of potshares) that have changed the number of ordinary shares o
without a corresponding change in resources?
Does the entity have participating equity instruments that aconvertible into a class of ordinary shares or two-classes of
Does the entity have contracts that may be settled in ordincash?
Has the entity held purchase options during the year (i.e. o
entity on its own shares)?
Has the entity held written options or forward purchase optiyear (i.e. contracts that require the entity to repurchase its
Does the entity recognise assets such as property, plant an
investment properties that are measured on a cost basis, or
assets?
Has the entity recognised any intangible assets with an inde
or any intangible assets not yet available for use?
Has the entity recognised goodwill acquired in a business co
financial statements?
Does the entity recognise assets, for which there is an indicassets may be impaired? (Refer to compliance questions for
Does the entity have different divisions, business units, bra
that generate cash flows independently from the other busi
entity? ORDoes the entity have investments in subsidiaries, associates
ventures?
Does the entity have any corporate assets that exist for the
different divisions or business units within the larger entity,generate cash-flows independently from the other divisions
for example the building of a headquarters or a research ce
A B C D
279
280
281
282
283
284
285
286
287
288
289
290
291
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IAS 37 Provisions, Contingent Liabilities and Contingent Asset
Does the entity have any present obligations at the end of t
period (legal or constructive) of uncertain timing or amount
expected to result in outflows of resources embodying econ
Does the entity have any possible obligations arising from p
will only be confirmed by the occurrence of uncertain future
not wholly within the control of the entity, OR
Does the entity have any present obligations arising from p
have not been recognised as a provision because it is not pr
outflow of resources embodying economic benefits will be rthe obligation, or the amount of the obligation cannot be m
sufficient reliability? (Does the entity have any contingent li
Does the entity have any possible assets that arise from pawhose existence will be confirmed only by the occurrence o
of one or more uncertain future events not wholly within th
entity? (Does the entity have any contingent assets?)
Is the entity a party to any contract where the unavoidable
the obligations under the contract exceed the economic ben
be received under it, for example the long-term lease of a bentity is no longer using? (Is the entity party to any onerou
Has the entity planned or embarked on a restructuring of thprogramme that is planned and controlled by management
changes the scope of the business undertaken by the entity
in which business is conducted?
Did the entity have an interest in, or have an obligation to
additional contributions to, a fund or a trust in order to segr
fund some or all of the costs of decommissioning, restoratioenvironmental rehabilitation?
Does the entity have any obligations related to decommissi
electrical and electronic equipment pursuant to the Europea
Directive on Waste Electrical and Electronic Equipment (WE
A B C D
292
293
294
295
296
297
298
299
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IAS 38 Intangible Assets
Did the entity incur expenditure related to research and/or
Does the entity hold any intangible assets with an indefinite
IAS 39 Financial Instruments: Recognition and Measurement
Is the contract a financial asset?
Is the contract a financial liability?
Does the contract contain one or more embedded derivativ
Did the entity hold or acquire any intangible assets (for exa
property, trademarks, brands, patents, copyrights or custo
the year?
Does the entity recognise any intangible assets that have binternally (for example designs, processes, goodwill, custo
sites) on its statement of financial position?
Did the entity incur additional expenditure, relating to an ex
intangible assets during the year?
Did the entity incur expenditure on starting up an operation
training or advertising & promotion?
Does the entity hold/own intangible assets accounted for usmodel?
Does the entity revalue any class of its intangible assets un
revaluation model?
Did the entity sell, scrap or otherwise dispose of any intangithe year, or are there intangible assets from which no furth
benefits are anticipated?
Has the entity incurred costs related to the development of
site or intranet?
Does one or more of the scope exceptions result in the cont
of the contract falling outside IAS 39?
A B C D
300
301
302
303
304
305
306
307
308
309
310
323
324
325
326
327
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Is the contract a derivative instrument?
IAS 40 Investment Property
Has any item of investment property been transferred durin
Has the entity removed (i.e. derecognised) a previously re
asset (or a portion of the financial asset) from its statement
position?
Has the entity removed (i.e. derecognised) a previously rec
liability (or a portion of the financial liability) from its state
position?
Has the entity designated a hedging relationship for accounbetween one or more hedging instruments and one or more
During the year, did the entity hold, lease under a finance lany land, buildings or properties?
Did the entity hold a property interest under an operating le
accounted for as an investment property?
During the year, did the entity hold, lease under a finance l
any property meeting IAS 40s definition of investment prop
During the year, did the entity incur additional expenditure
existing investment property?
Has the entity acquired investment property in exchange fo
asset(s), or a combination of monetary and non-monetary
Has the entity chosen the fair value model to account for all
property?
Has the entity chosen the cost model to account for all its in
property?
During the period, did the entity dispose of any investment(whether by sale or entering a finance lease or otherwise) o
withdraw any investment property from use?
During the period, has the entity received compensation fro
for investment property that was impaired, lost or given up
A B C D
328
329
330
331
332
333
334
335
336
337
338
339
340
341
342
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IAS 41 Agriculture
IFRIC 12 Service Concession Arrangements
IFRIC 17 Distributions of Non-cash Assets to Owners
IFRIC 18 Transfers of Assets from Customers
Has the entity received a transfer of cash from a customer?
Is the entity involved in agricultural or farming activities wit
living plants or animals or does it own or control any biologi
Is the entity unable to measure at initial recognition the fair
its biological assets reliably?
Has the entity received government grants, subsidies or su
to biological assets, agricultural activity or farming (includin
require an entity not to engage in agricultural activity)?
Is the entity a private sector operator that is party to a servarrangement within the scope of IFRIC 12?
Has the entity recognised a financial asset in respect of a se
arrangement in accordance with IFRIC 12?
Has the entity recognised an intangible asset in respect of aconcession arrangement in accordance with IFRIC 12?
Has the entity distributed assets other than cash as dividen
acting in their capacity as owners?
Has there been any difference between the carrying amoun
distributed and the carrying amount of the dividend payable
has settled the dividend payable?
Has the entity received a transfer of an item of property, pl
equipment from a customer?
A B C D
343
344
345
346
347
348
349
350
353
354
355
356
357
358
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IFRIC 19 Extinguishing Financial Liabilities with Equity Instrume
IFRIC 20 Stripping Costs in the Production Phase of a Surface M
Will a benefit from stripping activity be realised?
Has the entity recognised a stripping activity asset?
Has the entity renegotiated the terms of a financial liability
that the entity is issuing equity instruments to a creditor of
extinguish all or part of the financial liability?
A B C D
359
360
363
364
365
367
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Standards
? IFRS1A
he date of IFRS1B
ate of transition IFRS1C
IFRS1D
ment in the IFRS1E
e opening IFRS IFRS1F
will) in the IFRS1G
n arrangement,that did not take
asset (e.g. an
t or series of
IFRS1H
pening IFRS IFRS1I
ative exchange
of financial
IFRS1J
tly controlled IFRS1K
nt or an entity IFRS1L
sidiary, associate IFRS1M
E F G I
1
2
3
10
11
12
13
14
15
16
17
18
19
20
21
22
23
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s in IAS 23?
s in IFRIC 18?
s in IFRIC 19?
nancialstatements?
IFRS1N
under previous IFRS1O
nder IAS 32 and IFRS1P
tore items ofRSs?
IFRS1Q
a Servicee Concession
IFRS1R
IFRS1V
IFRS1X
IFRS1Y
e currency of a IFRS1YA
ies under IFRS1S
ognised any
n?
IFRS1T
non-controlling IFRS1W
es recognised in IFRS1U
IFRS statement IFRS1Z
ves in the IFRS1ZA
E F G I
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
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e period?
he date of IFRS1ZB
her partiese of the entitys
IFRS2A
n employees
equity of an
IFRS2B
n amount
n entity in the
IFRS2C
s the choice to
equity or equityich is determined
e same group?
IFRS2D
arty has the
quity or equity
ich is determined
e same group?
IFRS2E
ansaction, hasrangement?
IFRS2F
as consideration
oup entity has
IFRS2G
IFRS3A
E F G I
39
40
41
42
43
44
45
46
47
69
70
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s periods?
onsideration?
contracts?
IFRS3E
ble assets
with IFRS 3
IFRS3F
le through IFRS3B
IFRS3C
ined IFRS3G
ecognised afterfter that date
date?
IFRS3D
assified as a IFRS3H
surance IFRS4A
hich the entity
lf an insurance
IFRS4D
d contain both IFRS4E
IFRS4F
insurance IFRS4G
E F G I
71
72
73
74
75
76
77
78
79
80
81
82
83
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rations
pe of IAS 39?
gh profit or loss?
discretionaryelement?
IFRS4C
ry participation IFRS4B
for which it
sale transaction
or is committedin their capacity
IFRS5A
groups)
e to 5A above)?
IFRS5B
s) as held forabove)?
IFRS5C
or and
eriod?
IFRS6A
enditure as an IFRS6B
IFRS9A
IFRS9B
vative host with
ment vary in a
IFRS9C
IFRS9D
E F G I
84
85
86
87
88
89
90
91
92
93
94
95
96
97
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nts?
gh profit or loss?
nts?
IFRS9F
IFRS9E
ties that are IFRS9A
IFRS9B
IFRS9C
IFRS9D
IFRS9F
ough profit or IFRS9G
ome of the cash
standalone
IFRS9H
IFRS9I
IFRS9J
IFRS9K
s at fair value IFRS9L
t, or a portion of IAS39A
E F G I
98
99
100
101
102
103
104
105
106
107
108
109
110
111
112
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Yes
a financial assetBJECTIVE
hat occurred
has an impact
roup of financial
IAS39B
ing purposes
hedged items?
IAS39C
g or at the end
ble returns from
er the investee
IFRS10A
bsidiary resulted IFRS10B
h one or moreo joint control?
IFRS11A
IFRS11C
er IFRS requires
value
IFRS13A
E F G I
113
114
115
116
117
118
119
120
121
122
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chandise, land)?
nd Errors
year?
rting period?
IAS2A
IAS2B
d in the IAS2C
ccordance with IAS2D
ing policies thatnd practices to
ts?
IAS8E
a change in IAS8C
ing the year
andard)?
IAS8D
IAS8A
in the IAS8B
orting entity,the financial
IAS10A
IAS10B
it intends to
dicators that the
IAS10C
E F G I
123
124
125
126
127
128
129
130
131
132
133
134
135
136
137
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Yessingle asset, or
rrelated or
tion or their
fined in IAS 11)?
IAS11A
r domestically
ich are payable
the reporting
IAS12A
IAS12B
tion in a past
to goodwill has
IAS12J
e current IAS12F
ount (e.g.Equipment and
ent Property or
t)?
IAS12G
ount (e.g.
Equipment and
ent Property or
IAS12G
IAS12C
dits during or at IAS12D
E F G I
138
139
140
141
142
143
144
145
146
147
148
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sociates ort reporting
IAS12E
its shareholders IAS12H
tion in a past
d for the
tax assets
tions were not
IAS12K
in the scope of
t reporting
IAS12I
or equipment IAS16A
an existing item IAS16B
nd restore items IAS16G
ent in exchange IAS16F
ed depreciation IAS16C
quipment under IAS16D
ty, plant and IAS16E
E F G I
149
150
151
152
153
154
155
156
157
158
159
160
170
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of goods?
turedrties (an
ubstance of the
n of a lease
IAS17G
ction or a series
a lease but that
ant or
IAS17H
ent, hire
entity the righthe entity a
IAS17A
entity, sold an
rented an asset
IAS17B
and leaseback IAS17C
s of an existing IAS17D
both land and IAS17E
both goods that
e of sale, or
IAS18A
ring of a service
task over a
IAS18B
use of its assets? IAS18C
IAS18D
E F G I
171
172
173
174
175
176
177
180
181
182
183
184
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s?
f real estate?
cial year?
for the deliveryr barter
IAS18G
han one
ry of a number of
IAS18E
IAS18F
goods or
ions?
IAS18H
IAS18I
oyee benefits
lies) such as:
to vacation,
ry service and
ths after the
service; and
, cars and free
IAS19A
ment life
IAS19B
quisition in thete entities into
net assets and
IAS19I
IAS19F
E F G I
185
186
187
188
189
190
191
192
193
194
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fit plan?
oyment benefit IAS19C
n various IAS19J
IAS19D
loyment benefit IAS19E
liabilities (other
uch as:r sabbatical
more after theservice; and
fter the end of
IAS19G
f either:
efore the normal
y in exchange
IAS19H
oyee benefits
wing, that are
end of the
elated service:
g, cars and free
IAS19A
E F G I
195
196
197
198
199
200
201
202
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overnment Assistance
ble?
ments on
ment life
IAS19B
oyment benefit
enefit plan?
IAS19C
n various IAS19J
nefit plans,
plan?
IAS19D
loyment benefit IAS19E
including itemsolly before
n which the
atical leave;
IAS19G
f either:
efore the normal
n exchange for
IAS19H
ts, subsidies,
, government
IAS20A
IAS20B
E F G I
203
204
205
206
207
208
209
210
211
212
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IAS21A
IAS21E
erinflationary
yperinflationary
IAS21H
ts or liabilities IAS21D
nominated in a IAS21B
eceivable are IAS21B
s, denominated IAS21B
inated in a IAS21C
ncy for
cy)?
IAS21G
peration during IAS21F
attributable to
set?
IAS23A
ibutable to the IAS23B
E F G I
213
214
215
216
217
218
219
220
221
222
223
224
226
227
228
235
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ng or at the end IAS27A
, sponsored orto accomplish a
-called Special
IAS27B
n the reporting IAS27D
during the
f the ownership
IAS27C
IAS27E
IAS27A
beginning on or IAS27B
one or more IAS28A
nce during the
of the
IAS28B
d prepare IAS28C
one or more
hat has joint
IAS28A
E F G I
236
237
238
239
240
241
242
243
244
245
246
247
248
249
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nce or jointresult of the
IAS28B
joint ventures IAS28C
beginning on or IAS28D
ost financial
economy?
IAS29A
t financial IAS29B
entity or any ofrinflationary,
riod?
IAS29D
nctional currency IAS29C
h one or more
o joint control?
IAS31A
nvolves the usen the
or a financial
s the entity a
IAS31B
E F G I
250
251
252
253
254
255
256
257
258
259
260
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e year?
nvolves jointne or more
nt venture and
ctive that each
its through its
r in a jointly
IAS31C
lished as ach venturer has
ntity?)
IAS31D
lled entities in IAS31E
lled entities in IAS31F
entities and IAS31I
ssets to a joint IAS31G
re in which it is IAS31H
hares that arey shares or
it voluntarily
3?
IAS33A
IAS33C
res) have IAS33B
rdinary shares is
events?
IAS33E
E F G I
261
262
263
264
265
266
267
274
275
276
277
278
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riod?
ential ordinarytstanding,
IAS33D
re notordinary shares?
IAS33I
ry shares or IAS33F
tions held by the IAS33G
ons during theown shares)?
IAS33H
equipment and
intangible
IAS36A
finite useful life IAS36G
mbination in its IAS36D
tion that the36A)
IAS36C
ches or outlets
esses within the
or joint
IAS36B
benefit of
but do notbusiness units,
tre?
IAS36E
IAS36F
E F G I
279
280
281
282
283
284
285
286
287
288
289
290
291
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s
e reporting
that are
mic benefits?
IAS37A
ast events that
events that are
st events that
obable that an
quired to settleasured with
bilities?)
IAS37B
t events andnon-occurrence
control of the
IAS37C
costs of meeting
efits expected to
uilding that thecontracts?)
IAS37D
e business, i.e. ahat materially
; or the manner
IAS37E
ake potential
egate assets to
n and
IAS37F
ning of waste
n Unions
EE)?
IAS37G
E F G I
292
293
294
295
296
297
298
299
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evelopment?
useful life?
s?
ple intellectual
er lists) during
IAS38A
en generateder lists or web
IAS38B
isting item of IAS38E
or business, IAS38D
IAS38C
ing the cost IAS38F
er the IAS38G
IAS38J
ble assets duringr economic IAS38H
an internet web IAS38I
ract, or a portion IAS39H
IAS39A
IAS39B
IAS39D
E F G I
300
301
302
303
304
305
306
307
308
309
310
323
324
325
326
327
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g the year?
IAS39C
ognised financial
of financial
IAS39E
gnised financial
ent of financial
IAS39F
ing purposeshedged items?
IAS39G
ase, or acquire IAS40A
ase that is IAS40H
ase, or acquire
erty?
IAS40B
elating to an IAS40C
a non-monetary
sset(s)?
IAS40I
its investment IAS40D
vestment IAS40E
IAS40F
ropertyr permanently
IAS40G
m third parties IAS40J
E F G I
328
329
330
331
332
333
334
335
336
337
338
339
340
341
342
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h respect to
cal assets?
IAS41A
value of any of IAS41B
ventions related
grants that
IAS41C
ice concession IFRIC12A
rvice concession IFRIC12B
service IFRIC12C
s to its owners IFRIC17A
of the assets
when the entity
IFRIC17B
nt and IFRIC18A
IFRIC18B
E F G I
343
344
345
346
347
348
349
350
353
354
355
356
357
358
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nts
Yes
ine
ith the result
he entity to
IFRIC19A
IFRIC20A
IFRIC20B
E F G I
359
360
363
364
365
367
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Summary of IFRS Presentation/Disclosure Tailoring Questions
IFRS 1 First-time Adoption of International Financial Reportin
Is the entity a first-time adopter in terms of IFRS 1 in the c
IFRS 2 Share-based Payment
IFRS 3 Business Combinations
IFRS 4 Insurance Contracts
IFRS 5 Non-current Assets Held for Sale and Discontinued Op
Did the entity have any non-current assets or disposal grou
Did the entity have any discontinued operations?
IFRS 6 Exploration for and Evaluation of Mineral Resources
Did the entity have any share-based payment arrangement
IFRS 2?
Has the entity entered into a business combination during t
prior reporting period?
Is the acquisition date of a business combination after the e
reporting period but before the financial statements are aut
Did the entity issue any insurance contracts (including reins
or hold any reinsurance contracts?
Did the entity have any non-current assets or disposal grou
or discontinued operations, during the current period or afte
period?
Did the entity sell any non-current assets or disposal groups
reporting period?
Are the criteria in paragraphs 7 and 8 of IFRS 5 for classific
sale met after the reporting period but before the authorisafinancial statements for issue?
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IFRS 7 Financial Instruments: Disclosures (entity has not yet
Does the entity have any financial instruments?
IFRS 7 Financial Instruments: Disclosures (entity has adopted
(amended) Does the entity have any financial instruments?
Is the entity applying IFRS 9 for the first time?
IFRS 8 Operating Segments
Does the entity :
IFRS 9(2009) Financial Instruments
IFRS 9(2010) Financial Instruments
IFRS 10 Consolidated Financial Statements
Has the entity incurred expenditure related to exploration amineral resources?
(a) have a debt or equity instruments that are traded in a p
example, a domestic or foreign stock exchange or an over-t
market); or
(b) file or is in the process of filing, its (consolidated) financiwith a securities commission or other regulatory organisatio
of issuing any class of instruments in a public market; or
(c) choose to disclose voluntary information about segment
described as segment information.
Has the entity applied IFRS 9 (and the amendments to othe
Appendix C of IFRS 9) for a period beginning before 1 Janua
Has the entity applied IFRS 9 (and the amendments to othe
Appendix C of IFRS 9) for a period beginning before 1 Janua
Did the entity implement any fair value hedges of the intere
of a portion of a portfolio of financial assets or financial liabil
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Is the entity applying IFRS 10 for the first time?
IFRS 11 Joint Arrangements
Was the entity previously accounting in separate financial st
Is the entity applying IFRS 11 for the first time?
IFRS 12 Disclosures of Interests in Other Entities
Is the entity applying IFRS 12 for the first time?
IFRS 13 Fair Value Measurement
IAS 1 Presentation of Financial Statements
Does the entity present an income statement?
Is the entity applying IFRS 10 for an annual period beginninJanuary 2013?
Has the entity transitioned from proportionate consolidation
equity method, while accounting for joint ventures?
Has the entity transitioned from the equity method to accouand liabilities?
Does the entity have any interests in other entities, for exa
subsidiaries, joint arrangements (i.e., joint operations or joi
associates or unconsolidated structured entities?
Does the entity have assets or liabilities that are measured
recurring or non-recurring basis in the statement of financia
initial recognition?
Does the entity have assets or liabilities not measured at fai
statement of financial position but for which the fair value is
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IAS 2 Inventories
Did the entity have inventories?
IAS 7 Statement of Cash Flows
Does management, in extremely rare circumstances, conclucompliance with a requirement in an IFRS would be so misl
would conflict with the objective of financial statements set
Conceptual Framework for Financial Reporting?
Has the entity departed from a requirement of an IFRS in a
does that departure affect the amounts recognised in the fin
statements for the current period?
Is management aware, in making its assessment of the enticontinue as a going concern, of material uncertainties relate
conditions that may cast significant doubt upon the entitys
continue as a going concern?
Did the entity change the end of its reporting period and ar
statements presented for a period longer or shorter than on
Has the entity applied an accounting policy retrospectively,
retrospective restatement of items in its financial statement
items in its financial statements or otherwise changed the p
items in its financial statements?
Does a presentation based on liquidity provide information t
and more relevant than presentation on a current/non-curr
Did the entity breach a provision of a long-term loan agree
the end of the reporting period with the effect that the liabili
payable on demand?
Did the entity hold a puttable financial instrument or an inst
imposes on the entity some obligations arising on liquidatio
Did the entity have any cash flows arising from an investme
associate or a subsidiary accounted by the use of the equity(e.g. dividends or advances)?
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IAS 8 Accounting Policies, Changes in Accounting Estimates
Did the entity discover any prior period errors?
IAS 10 Events after the Reporting Period
IAS 11 Construction Contracts
Did the entity have any construction contracts, for which it i
Did the entity have any cash flows arising from an investmecontrolled entity accounted for by the use of the proportion
or equity method ?
Did the entity have any cash flows arising from changes ininterests in subsidiaries and other businesses?
Did the entity change any accounting policies during the rep
to the initial application of a standard?
Did the entity voluntarily change any accounting policies du
period?
Has the entity not applied a new IFRS that has been issuedeffective?
Did the entity change any accounting estimate that has an
current or future reporting periods?
Has the entity applied IFRSs in a previous reporting periodmost recent previous annual financial statements, provide a
unreserved statement of compliance with IFRSs?
Are dividends declared (i.e. the dividends are appropriately
are no longer at the discretion of the entity) after the reportbefore the financial statements are authorised for issue?
Has the entity received information after the reporting perio
conditions that existed at the end of the reporting period?
Have any non-adjusting events occurred after the reportingbefore the financial statements are authorised for issue?
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IAS 12 Income Taxes
Did the entity have any deferred tax assets?
IAS 16 Property, Plant and Equipment
Did the entity hold or acquire any property, plant or equipm
IAS 17 Leases
Is the entity a lessee under any operating lease?
Is the entity a lessor under any finance lease?
Is the entity subject to income tax in a jurisdiction wherebyare payable at a higher or lower rate, or may be refundable
part or all of the net profit or retained earnings is paid out a
Are changes in tax rates or tax laws enacted or announced
reporting period?
Does the entity have any obligations to dismantle, remove
of property, plant and equipment (commonly referred to as
decommissioning, restoration and similar liabilities)?
Did the entity hold any assets under finance leases (i.e. the
under a finance lease)?
Did the entity hold any assets which are leased out under o
(i.e. the entity is a lessor under an operating lease)?
Are any of the arrangements where the entity is acting as a
lessee (either under any operating lease or under a financinleaseback arrangements?
Did the entity enter into an arrangement, comprising a transeries of related transactions, that does not take the legal f
but that conveys a right to use an asset (e.g. an item of pro
equipment) in return for a payment or series of payments?
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IAS 18 RevenueDid the entity recognise any revenue?
Does the entity enter into agreements for the construction
IAS 19 Employee Benefits
Did the entity provide any short-term employee benefits?
Did the entity provide any other long-term employee benefi
Did the entity offer or grant any termination benefits?
IAS 19(2011) Employee BenefitsDid the entity provide any short-term employee benefits?
Did the entity provide any other long-term employee benefi
Did the entity offer or grant any termination benefits?
IAS 20 Accounting for Government Grants and Disclosure of
Did the entity receive any government grants?
Did the entity have any arrangements that have a legal forthat do not, in substance, involve a lease under IAS 17?
Did the entity participate in any defined benefit plans for pobenefits?
Did the entity participate in any defined contributions plans
employment benefits?
Did the entity participate in any defined benefit plans for pobenefits?
Did the entity participate in any defined contributions plans
employment benefits?
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IAS 21 The Effects of Changes in Foreign Exchange Rates
Did the entity :
- have transactions or balances in foreign currencies;
- have any foreign operations; or
- present its financial statements in a foreign currency?
IAS 23 Borrowing Costs
Did the entity inc