IFRS Taxonomy 2008

		[ IFRS Taxonomy 2008 ]
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[827570] Notes - Other provisions, contingent liabilities and contingent assets

Disclosure of other provisions, contingent liabilities and contingent assets	[explanatory]
Disclosure of other provisions	[explanatory]
Disclosure of warranty provision	[explanatory]
Description of nature of obligation, warranty provision	[string]
Description of expected timing of outflows, warranty provision	[string]
Indication of uncertainties of amount or timing of outflows, warranty provision	[string]
Asset recognised for expected reimbursement, warranty provision	X
Expected reimbursement, warranty provision	X
Disclosure of restructuring provision	[explanatory]
Description of nature of obligation, restructuring provision	[string]
Description of expected timing of outflows, restructuring provision	[string]
Indication of uncertainties of amount or timing of outflows, restructuring provision	[string]
Asset recognised for expected reimbursement, restructuring provision	X
Expected reimbursement, restructuring provision	X
Disclosure of legal proceedings provision	[explanatory]
Description of nature of obligation, legal proceedings provision	[string]
Description of expected timing of outflows, legal proceedings provision	[string]
Indication of uncertainties of amount or timing of outflows, legal proceedings provision	[string]
Asset recognised for expected reimbursement, legal proceedings provision	X
Expected reimbursement, legal proceedings provision	X
Disclosure of onerous contracts provision	[explanatory]
Description of nature of obligation, onerous contracts provision	[string]
Description of expected timing of outflows, onerous contracts provision	[string]
Indication of uncertainties of amount or timing of outflows, onerous contracts provision	[string]
Asset recognised for expected reimbursement, onerous contracts provision	X
Expected reimbursement, onerous contracts provision	X
Disclosure of provision for decommissioning, restoration and rehabilitation costs	[explanatory]
Description of nature of obligation, provision for decommissioning restoration and rehabilitation costs	[string]
Description of expected timing of outflows, provision for decommissioning restoration and rehabilitation costs	[string]
Indication of uncertainties of amount or timing of outflows, provision for decommissioning restoration and rehabilitation costs	[string]
Asset recognised for expected reimbursement, provision for decommissioning restoration and rehabilitation costs	X
Expected reimbursement, provision for decommissioning restoration and rehabilitation costs	X
Disclosure of miscellaneous provisions	[explanatory]
Description of nature of obligation, miscellaneous provisions	[string]
Description of expected timing of outflows, miscellaneous provisions	[string]
Indication of uncertainties of amount or timing of outflows, miscellaneous provisions	[string]
Asset recognised for expected reimbursement, miscellaneous provisions	X
Expected reimbursement, miscellaneous provisions	X
Disclosure of contingent liabilities	[explanatory]
Disclosure of warranty, contingent liability	[explanatory]
Description of nature of obligation, warranty contingent liability	[string]
Explanation of financial effect of warranty contingent liability	[string]
Explanation of possibility of reimbursement, warranty contingent liability	[string]
Indication of uncertainties of amount or timing of outflows, warranty contingent liability	[string]
Disclosure of restructuring, contingent liability	[explanatory]
Description of nature of obligation, restructuring contingent liability	[string]
Explanation of financial effect of restructuring contingent liability	[string]
Explanation of possibility of reimbursement, restructuring contingent liability	[string]
Indication of uncertainties of amount or timing of outflows, restructuring contingent liability	[string]
Disclosure of legal proceedings, contingent liability	[explanatory]
Description of nature of obligation, legal proceedings contingent liability	[string]
Explanation of financial effect of legal proceedings contingent liability	[string]
Explanation of possibility of reimbursement, legal proceedings contingent liability	[string]
Indication of uncertainties of amount or timing of outflows, legal proceedings contingent liability	[string]
Disclosure of onerous contracts, contingent liability	[explanatory]
Description of nature of obligation, onerous contracts contingent liability	[string]
Explanation of financial effect of onerous contracts contingent liability	[string]
Explanation of possibility of reimbursement, onerous contracts contingent liability	[string]
Indication of uncertainties of amount or timing of outflows, onerous contracts contingent liability	[string]
Disclosure of contingent liability for decommissioning, restoration and rehabilitation costs	[explanatory]
Description of nature of obligation, contingent liability for decommissioning restoration and rehabilitation costs	[string]
Explanation of financial effect of contingent liability for decommissioning restoration and rehabilitation costs	[string]
Explanation of possibility of reimbursement, contingent liability for decommissioning restoration and rehabilitation costs	[string]
Indication of uncertainties of amount or timing of outflows, contingent liability for decommissioning restoration and rehabilitation costs	[string]
Disclosure of share of contingent liabilities of joint venture	[explanatory]
Description of contingent liabilities incurred by venturer in relation to interests in joint ventures	[string]
Description of share of contingent liabilities incurred jointly with other venturers	[string]
Description of share of contingent liabilities of joint ventures themselves	[string]
Description of contingent liabilities for which venturer is contingently liable for liabilities of other venturers	[string]
Disclosure of share of contingent liabilities of associates	[explanatory]
Description of share of contingent liabilities of associates incurred jointly with other investors	[string]
Description of contingent liabilities of associates for which entity is severally liable	[string]
Disclosure of other contingent liabilities	[explanatory]
Description of nature of obligation, other contingent liabilities	[string]
Explanation of financial effect of other contingent liabilities	[string]
Explanation of possibility of reimbursement, other contingent liabilities	[string]
Indication of uncertainties of amount or timing of outflows, other contingent liabilities	[string]
Disclosure of contingent assets	[explanatory]
Description of nature of contingent assets	[string]
Explanation of estimated financial effect of contingent assets	[string]
Non-disclosure of contingent liabilities and assets	[explanatory]
Information about contingent assets that disclosure is not practicable	[string]
Information about contingent liabilities that disclosure is not practicable	[string]
Explanation of reason for non-disclosure of information regarding provision	[string]
Explanation of reason for non-disclosure of information regarding contingent liability	[string]
Explanation of reason for non-disclosure of information regarding contingent asset	[string]

For information contact: Holger Obst (hobst@iasb.org)