-
Notifications
You must be signed in to change notification settings - Fork 0
/
Copy pathflat list of concepts
252 lines (252 loc) · 14 KB
/
flat list of concepts
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
80
81
82
83
84
85
86
87
88
89
90
91
92
93
94
95
96
97
98
99
100
101
102
103
104
105
106
107
108
109
110
111
112
113
114
115
116
117
118
119
120
121
122
123
124
125
126
127
128
129
130
131
132
133
134
135
136
137
138
139
140
141
142
143
144
145
146
147
148
149
150
151
152
153
154
155
156
157
158
159
160
161
162
163
164
165
166
167
168
169
170
171
172
173
174
175
176
177
178
179
180
181
182
183
184
185
186
187
188
189
190
191
192
193
194
195
196
197
198
199
200
201
202
203
204
205
206
207
208
209
210
211
212
213
214
215
216
217
218
219
220
221
222
223
224
225
226
227
228
229
230
231
232
233
234
235
236
237
238
239
240
241
242
243
244
245
246
247
248
249
250
251
252
NameOfReportingEntityOrOtherMeansOfIdentification
ExplanationOfChangeInNameOfReportingEntityOrOtherMeansOfIdentificationFromEndOfPrecedingReportingPeriod
DomicileOfEntity
LegalFormOfEntity
CountryOfIncorporation
AddressOfRegisteredOfficeOfEntity
PrincipalPlaceOfBusiness
DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities
NameOfParentEntity
NameOfUltimateParentOfGroup
LengthOfLifeOfLimitedLifeEntity
StatementOfIFRSCompliance
ExplanationOfDepartureFromIFRS
ExplanationOfFinancialEffectOfDepartureFromIFRS
DescriptionOfUncertaintiesOfEntitysAbilityToContinueAsGoingConcern
ExplanationOfFactAndBasisForPreparationOfFinancialStatementsWhenNotGoingConcernBasis
ExplanationWhyFinancialStatementsNotPreparedOnGoingConcernBasis
DescriptionOfReasonForUsingLongerOrShorterReportingPeriod
DescriptionOfReasonWhyFinancialStatementsAreNotEntirelyComparable
DisclosureOfReclassificationsOrChangesInPresentationExplanatory
ExplanationOfAssumptionAboutFutureWithSignificantRiskOfResultingInMaterialAdjustments
DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentExplanatory
DividendsRecognisedAsDistributionsToOwnersPerShare
DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwners
DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwnersPerShare
DisclosureOfAccountingJudgementsAndEstimatesExplanatory
DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory
DisclosureOfAllowanceForCreditLossesExplanatory
DisclosureOfSignificantInvestmentsInAssociatesExplanatory
DisclosureOfAuditorsRemunerationExplanatory
DisclosureOfAuthorisationOfFinancialStatementsExplanatory
DisclosureOfAvailableforsaleAssetsExplanatory
DisclosureOfBasisOfConsolidationExplanatory
DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory
DisclosureOfBiologicalAssetsAndGovernmentGrantsForAgriculturalActivityExplanatory
DisclosureOfBorrowingCostsExplanatory
DisclosureOfBorrowingsExplanatory
DisclosureOfBusinessCombinationsExplanatory
DisclosureOfCashAndBankBalancesAtCentralBanksExplanatory
DisclosureOfCashAndCashEquivalentsExplanatory
DisclosureOfCashFlowStatementExplanatory
DisclosureOfChangesInAccountingPoliciesExplanatory
DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory
DisclosureOfCollateralExplanatory
DisclosureOfClaimsAndBenefitsPaidExplanatory
DisclosureOfCommitmentsExplanatory
DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory
DisclosureOfConsolidatedAndSeparateFinancialStatementsExplanatory
DisclosureOfContingentLiabilitiesExplanatory
DisclosureOfCostOfSalesExplanatory
DisclosureOfCreditRiskExplanatory
DisclosureOfDebtSecuritiesExplanatory
DisclosureOfDeferredAcquisitionCostsArisingFromInsuranceContractsExplanatory
DisclosureOfDeferredIncomeExplanatory
DisclosureOfDeferredTaxesExplanatory
DisclosureOfDepositsFromBanksExplanatory
DisclosureOfDepositsFromCustomersExplanatory
DisclosureOfDepreciationAndAmortisationExpenseExplanatory
DisclosureOfDerivativeFinancialInstrumentsExplanatory
DisclosureOfDiscontinuedOperationsExplanatory
DisclosureOfDividendsExplanatory
DisclosureOfEarningsPerShareExplanatory
DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory
DisclosureOfEmployeeBenefitsExplanatory
DisclosureOfEntitysReportableSegmentsExplanatory
DisclosureOfEventsAfterReportingPeriodExplanatory
DisclosureOfExpensesExplanatory
DisclosureOfExpensesByNatureExplanatory
DisclosureOfExplorationAndEvaluationAssetsExplanatory
DisclosureOfFairValueMeasurementExplanatory
DisclosureOfFairValueOfFinancialInstrumentsExplanatory
DisclosureOfFeeAndCommissionIncomeExpenseExplanatory
DisclosureOfFinanceCostExplanatory
DisclosureOfFinanceIncomeExpenseExplanatory
DisclosureOfFinanceIncomeExplanatory
DisclosureOfFinancialAssetsHeldForTradingExplanatory
DisclosureOfFinancialInstrumentsExplanatory
DisclosureOfFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory
DisclosureOfFinancialInstrumentsDesignatedAtFairValueThroughProfitOrLossExplanatory
DisclosureOfFinancialInstrumentsHeldForTradingExplanatory
DisclosureOfFinancialLiabilitiesHeldForTradingExplanatory
DisclosureOfFinancialRiskManagementExplanatory
DisclosureOfFirstTimeAdoptionExplanatory
DisclosureOfGeneralAndAdministrativeExpenseExplanatory
DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory
DisclosureOfGoingConcernExplanatory
DisclosureOfGoodwillExplanatory
DisclosureOfGovernmentGrantsExplanatory
DisclosureOfHyperinflationaryReportingExplanatory
DisclosureOfImpairmentOfAssetsExplanatory
DisclosureOfIncomeTaxExplanatory
DisclosureOfInformationAboutEmployeesExplanatory
DisclosureOfInformationAboutKeyManagementPersonnelExplanatory
DisclosureOfInsuranceContractsExplanatory
DisclosureOfInsurancePremiumRevenueExplanatory
DisclosureOfIntangibleAssetsExplanatory
DisclosureOfIntangibleAssetsAndGoodwillExplanatory
DisclosureOfInterestExpenseExplanatory
DisclosureOfInterestIncomeExplanatory
DisclosureOfInterestIncomeExpenseExplanatory
DisclosureOfInterestsInOtherEntitiesExplanatory
DisclosureOfInterimFinancialReportingExplanatory
DisclosureOfInventoriesExplanatory
DisclosureOfInvestmentContractsLiabilitiesExplanatory
DisclosureOfInvestmentPropertyExplanatory
DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory
DisclosureOfInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatory
DisclosureOfIssuedCapitalExplanatory
DisclosureOfJointVenturesExplanatory
DisclosureOfLeasePrepaymentsExplanatory
DisclosureOfLeasesExplanatory
DisclosureOfLiquidityRiskExplanatory
DisclosureOfLoansAndAdvancesToBanksExplanatory
DisclosureOfLoansAndAdvancesToCustomersExplanatory
DisclosureOfMarketRiskExplanatory
DisclosureOfNetAssetValueAttributableToUnitholdersExplanatory
DisclosureOfNoncontrollingInterestsExplanatory
DisclosureOfNoncurrentAssetsHeldForSaleAndDiscontinuedOperationsExplanatory
DisclosureOfNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleExplanatory
DisclosureOfNotesAndOtherExplanatoryInformationExplanatory
DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory
DisclosureOfOtherAssetsExplanatory
DisclosureOfOtherCurrentAssetsExplanatory
DisclosureOfOtherCurrentLiabilitiesExplanatory
DisclosureOfOtherLiabilitiesExplanatory
DisclosureOfOtherNoncurrentAssetsExplanatory
DisclosureOfOtherNoncurrentLiabilitiesExplanatory
DisclosureOfOtherOperatingExpenseExplanatory
DisclosureOfOtherOperatingIncomeExpenseExplanatory
DisclosureOfOtherOperatingIncomeExplanatory
DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory
DisclosureOfPrepaymentsAndOtherAssetsExplanatory
DisclosureOfProfitLossFromOperatingActivitiesExplanatory
DisclosureOfPropertyPlantAndEquipmentExplanatory
DisclosureOfProvisionsExplanatory
DisclosureOfReclassificationOfFinancialInstrumentsExplanatory
DisclosureOfRegulatoryDeferralAccountsExplanatory
DisclosureOfReinsuranceExplanatory
DisclosureOfRelatedPartyExplanatory
DisclosureOfRevenueFromContractsWithCustomersExplanatory
DisclosureOfRepurchaseAndReverseRepurchaseAgreementsExplanatory
DisclosureOfResearchAndDevelopmentExpenseExplanatory
DisclosureOfReservesAndOtherEquityInterestExplanatory
DisclosureOfRestrictedCashAndCashEquivalentsExplanatory
DisclosureOfRevenueExplanatory
DisclosureOfServiceConcessionArrangementsExplanatory
DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory
DisclosureOfSharebasedPaymentArrangementsExplanatory
DisclosureOfSubordinatedLiabilitiesExplanatory
DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory
DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory
DisclosureOfTaxReceivablesAndPayablesExplanatory
DisclosureOfTradeAndOtherPayablesExplanatory
DisclosureOfTradeAndOtherReceivablesExplanatory
DisclosureOfTradingIncomeExpenseExplanatory
DisclosureOfTreasurySharesExplanatory
DescriptionOfAccountingPolicyForAvailableforsaleFinancialAssetsExplanatory
DescriptionOfAccountingPolicyForBiologicalAssetsExplanatory
DescriptionOfAccountingPolicyForBorrowingCostsExplanatory
DescriptionOfAccountingPolicyForBorrowingsExplanatory
DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory
DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory
DescriptionOfAccountingPolicyForCashFlowsExplanatory
DescriptionOfAccountingPolicyForCollateralExplanatory
DescriptionOfAccountingPolicyForConstructionInProgressExplanatory
DescriptionOfAccountingPolicyForContingentLiabilitiesAndContingentAssetsExplanatory
DescriptionOfAccountingPolicyForCustomerAcquisitionCostsExplanatory
DescriptionOfAccountingPolicyForCustomerLoyaltyProgrammesExplanatory
DescriptionOfAccountingPolicyForDecommissioningRestorationAndRehabilitationProvisionsExplanatory
DescriptionOfAccountingPolicyForDeferredAcquisitionCostsArisingFromInsuranceContractsExplanatory
DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory
DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory
DescriptionOfAccountingPolicyForDerecognitionOfFinancialInstrumentsExplanatory
DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory
DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsAndHedgingExplanatory
DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents
DescriptionOfAccountingPolicyForDiscontinuedOperationsExplanatory
DescriptionOfAccountingPolicyForDiscountsAndRebatesExplanatory
DescriptionOfAccountingPolicyForDividendsExplanatory
DescriptionOfAccountingPolicyForEarningsPerShareExplanatory
DescriptionOfAccountingPolicyForEmissionRightsExplanatory
DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory
DescriptionOfAccountingPolicyForEnvironmentRelatedExpenseExplanatory
DescriptionOfAccountingPolicyForExceptionalItemsExplanatory
DescriptionOfAccountingPolicyForExpensesExplanatory
DescriptionOfAccountingPolicyForExplorationAndEvaluationExpenditures
DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory
DescriptionOfAccountingPolicyForFeeAndCommissionIncomeAndExpenseExplanatory
DescriptionOfAccountingPolicyForFinanceCostsExplanatory
DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory
DescriptionOfAccountingPolicyForFinancialAssetsExplanatory
DescriptionOfAccountingPolicyForFinancialGuaranteesExplanatory
DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory
DescriptionOfAccountingPolicyForFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory
DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory
DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory
DescriptionOfAccountingPolicyForFranchiseFeesExplanatory
DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory
DescriptionOfAccountingPolicyForGoodwillExplanatory
DescriptionOfAccountingPolicyForGovernmentGrants
DescriptionOfAccountingPolicyForHedgingExplanatory
DescriptionOfAccountingPolicyForHeldtomaturityInvestmentsExplanatory
DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory
DescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatory
DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory
DescriptionOfAccountingPolicyForIncomeTaxExplanatory
DescriptionOfAccountingPolicyForInsuranceContracts
DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory
DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory
DescriptionOfAccountingPolicyForInterestIncomeAndExpenseExplanatory
DescriptionOfAccountingPolicyForInvestmentInAssociates
DescriptionOfAccountingPolicyForInvestmentInAssociatesAndJointVenturesExplanatory
DescriptionOfAccountingPolicyForInvestmentsInJointVentures
DescriptionOfAccountingPolicyForInvestmentPropertyExplanatory
DescriptionOfAccountingPolicyForInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatory
DescriptionOfAccountingPolicyForIssuedCapitalExplanatory
DescriptionOfAccountingPolicyForLeasesExplanatory
DescriptionOfAccountingPolicyForLoansAndReceivablesExplanatory
DescriptionOfAccountingPolicyForMeasuringInventories
DescriptionOfAccountingPolicyForMiningAssetsExplanatory
DescriptionOfAccountingPolicyForMiningRightsExplanatory
DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleExplanatory
DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleAndDiscontinuedOperationsExplanatory
DescriptionOfAccountingPolicyForOffsettingOfFinancialInstrumentsExplanatory
DescriptionOfAccountingPolicyForOilAndGasAssetsExplanatory
DescriptionOfAccountingPolicyForProgrammingAssetsExplanatory
DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory
DescriptionOfAccountingPolicyForProvisionsExplanatory
DescriptionOfAccountingPolicyForReclassificationOfFinancialInstrumentsExplanatory
DescriptionOfAccountingPolicyForRecognisingDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueExplanatory
DescriptionOfAccountingPolicyForRecognitionOfRevenue
DescriptionOfAccountingPolicyForRegulatoryDeferralAccountsExplanatory
DescriptionOfAccountingPolicyForReinsuranceExplanatory
DescriptionOfAccountingPolicyForRepairsAndMaintenanceExplanatory
DescriptionOfAccountingPolicyForRepurchaseAndReverseRepurchaseAgreementsExplanatory
DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory
DescriptionOfAccountingPolicyForRestrictedCashAndCashEquivalentsExplanatory
DescriptionOfAccountingPolicyForSegmentReportingExplanatory
DescriptionOfAccountingPolicyForServiceConcessionArrangementsExplanatory
DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory
DescriptionOfAccountingPolicyForStrippingCostsExplanatory
DescriptionOfAccountingPolicyForSubsidiariesExplanatory
DescriptionOfAccountingPolicyForTaxesOtherThanIncomeTaxExplanatory
DescriptionOfAccountingPolicyForTerminationBenefits
DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory
DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory
DescriptionOfAccountingPolicyForTradingIncomeAndExpenseExplanatory
DescriptionOfAccountingPolicyForTransactionsWithNoncontrollingInterestsExplanatory
DescriptionOfAccountingPolicyForTransactionsWithRelatedPartiesExplanatory
DescriptionOfAccountingPolicyForTreasurySharesExplanatory
DescriptionOfAccountingPolicyForWarrantsExplanatory
DescriptionOfOtherAccountingPoliciesRelevantToUnderstandingOfFinancialStatements