IFRS Taxonomy 2008

		[ IFRS Taxonomy 2008 ]
Bound Volume Taxonomy Viewer Download Statistic Documentation

Presentation View

Calculation View

Item View

Presentation [Extended Role], All

[110000] General information about financial statements

[210000] Consolidated statement of financial position, current/non-current classification

[220000] Consolidated statement of financial position, order of liquidity

[310000] Consolidated income statement, by function of expense

[320000] Consolidated income statement, by nature of expense

[410000] Consolidated statement of comprehensive income, net of tax

[420000] Consolidated statement of comprehensive income

[510000] Consolidated statement of cash flows, direct method

[520000] Consolidated statement of cash flows, indirect method

[610000] Consolidated statement of changes in equity [by classes]

[620000] Consolidated statement of changes in equity [by categories]

[810000] Notes - Corporate information and statement of IFRS compliance

[811000] Notes - Changes in accounting policies, accounting estimates and errors

[813000] Notes - Interim financial reporting

[815000] Notes - Events after reporting period

[816000] Notes - Hyperinflationary reporting

[817000] Notes - Business combinations

[818000] Notes - Related party

[819100] Notes - First time adoption

[819110] Notes - First time adoption, fair values used as deemed cost [by categories]

[819120] Notes - First time adoption, fair values used as deemed cost [by classes]

[819130] Notes - First time adoption, redesignated financial assets and liabilities [by categories]

[819140] Notes - First time adoption, redesignated financial assets and liabilities [by classes]

[822100] Notes - Property, plant and equipment

[822110] Notes - Measurement for property, plant and equipment

[822120] Notes - Reconciliation of changes in property, plant and equipment [by categories]

[822130] Notes - Reconciliation of changes in property, plant and equipment [by classes]

[822140] Notes - Classes of property, plant and equipment, gross carrying amount/accumulated depreciation [by categories]

[822150] Notes - Classes of property, plant and equipment, gross carrying amount/accumulated depreciation [by classes]

[822160] Notes - Revalued amounts, property, plant and equipment [by categories]

[822170] Notes - Revalued amounts, property, plant and equipment [by classes]

[822200] Notes - Exploration and evaluation assets

[822210] Notes - Measurement for exploration and evaluation assets

[822220] Notes - Reconciliation of changes in exploration and evaluation assets [by categories]

[822230] Notes - Reconciliation of changes in exploration and evaluation assets [by classes]

[822240] Notes - Exploration and evaluation assets, gross carrying amount/accumulated depreciation [by categories]

[822250] Notes - Exploration and evaluation assets, gross carrying amount/accumulated depreciation [by classes]

[822260] Notes - Revalued amounts, exploration and evaluation assets [by categories]

[822270] Notes - Revalued amounts, exploration and evaluation assets [by classes]

[822320] Notes - Reconciliation of financial assets and financial liabilities [by categories]

[822330] Notes - Reconciliation of financial assets and financial liabilities [by classes]

[822350] Notes - Fair value of financial assets and financial liabilities and reclassification

[822390] Notes - Financial assets and financial liabilities

[823100] Notes - Measurement for intangible assets

[823120] Notes - Reconciliation of changes in intangible assets other than goodwill [by categories]

[823130] Notes - Reconciliation of changes in intangible assets other than goodwill [by classes]

[823140] Notes - Classes of intangible assets, gross carrying amount/accumulated amortisation [by categories]

[823150] Notes - Classes of intangible assets, gross carrying amount/accumulated amortisation [by classes]

[823160] Notes - Revalued amounts, intangible assets [by categories]

[823170] Notes - Revalued amounts, intangible assets [by classes]

[823180] Notes - Intangible assets

[823320] Notes - Reconciliation of changes in goodwill

[824100] Notes - Biological assets, carrying amount

[824110] Notes - Reconciliation of changes in biological assets [by categories]

[824120] Notes - Reconciliation of changes in biological assets [by classes]

[824180] Notes - Biological assets and government grants for agricultural activity

[825100] Notes - Investment property

[825110] Notes - Measurement for investment property

[825130] Notes - Reconciliation of changes in investment property, cost model

[825150] Notes - Additions in investment property, cost model

[825180] Notes - Investment property, cost model

[825220] Notes - Reconciliation of changes in investment property, fair value model [by categories]

[825230] Notes - Reconciliation of changes in investment property, fair value model [by classes]

[825240] Notes - Additions in investment property, fair value model [by categories]

[825250] Notes - Additions in investment property, fair value model [by classes]

[825280] Notes - Investment property, fair value model

[825400] Notes - Investments in subsidiaries, joint ventures and associates

[825480] Notes - Consolidated and separate financial statements

[825500] Notes - Interests in joint ventures

[825600] Notes - Investments in associates

[825900] Notes - Non-current asset or disposal group held for sale

[826300] Notes - Classes of inventories

[826380] Notes - Inventories

[827520] Notes - Reconciliation of changes in other provisions [by classes]

[827530] Notes - Reconciliation of changes in other provisions [by categories]

[827540] Notes - Classes of other provisions, short-term/long-term classification [by classes]

[827550] Notes - Classes of other provisions, short-term/long-term classification [by categories]

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

[831100] Notes - Classes of revenue

[831110] Notes - Revenue

[831400] Notes - Government grants

[831700] Notes - Recognised revenue from construction contracts

[831710] Notes - Contracts in progress

[832000] Notes - Analysis of income and expense

[832320] Notes - Income, expense, gains or losses on financial instruments

[832390] Notes - Nature and extent of risks arising from financial instruments

[832400] Notes - Hedge accounting

[832410] Notes - Impairment loss and reversal [by categories]

[832420] Notes - Impairment loss and reversal [by classes]

[832480] Notes - Impairment loss and reversal of impairment loss

[832600] Notes - Recognised finance lease as assets by lessee

[832620] Notes - Reconciliation of minimum finance lease payments payable by lessee [by categories]

[832630] Notes - Reconciliation of minimum finance lease payments payable by lessee [by classes]

[832650] Notes - Minimum lease payments payable under non-cancellable operating lease by lessee

[832680] Notes - Finance lease and operating lease by lessee

[832720] Notes - Reconciliation of minimum finance lease payments receivable by lessor [by categories]

[832730] Notes - Reconciliation of minimum finance lease payments receivable by lessor [by classes]

[832750] Notes - Minimum lease payments receivable under non-cancellable operating lease by lessor

[832780] Notes - Finance lease and operating lease by lessor

[834100] Notes - Classes of employee benefits expenses

[834120] Notes - Share-based payment arrangements

[834140] Notes - Termination benefits

[834210] Notes - Defined benefit obligation and fair value of defined benefit plan assets

[834220] Notes - Reconciliation of changes in present value of defined benefit obligation [by categories]

[834230] Notes - Reconciliation of changes in present value of defined benefit obligation [by classes]

[834320] Notes - Reconciliation of changes in fair value of plan assets [by categories]

[834330] Notes - Reconciliation of changes in fair value of plan assets [by classes]

[834400] Notes - Experience adjustments on plan assets and plan liabilities

[834420] Notes - Reconciliation of net defined benefit liability

[834440] Notes - Recognised assets, liabilities and expenses of defined benefit plans

[834480] Notes - Defined benefit plans

[835110] Notes - Income tax

[835130] Notes - Reconciliation of accounting profit and tax expense (income), accounting profit multiplied by applicable tax rate(s)

[835140] Notes - Reconciliation of accounting profit and tax expense (income), average effective tax rate and applicable tax rate

[836200] Notes - Borrowing costs

[836500] Notes - Insurance contracts

[838000] Notes - Earnings per share

[842000] Notes - Effects of changes in foreign exchange rates

[851100] Notes - Cash flow statement

[851200] Notes - Cash and cash equivalents

[851300] Notes - Cash flows from continuing and discontinued operations

[861200] Notes - Share capital, reserves and other equity interest

[868200] Notes - Nature of interest and restrictions on access to assets in funds

[868500] Notes - Redemption prohibition, transfer between financial liabilities and equity

[871100] Notes - Entity's reportable segments

[871200] Notes - Profit or loss, assets and liabilities for reportable segments

[871300] Notes - Segments, products and services

[871400] Notes - Segments, geographical areas

[871500] Notes - Segments, major customers

[871600] Notes - Reconciliation of reportable segment revenues, profit or loss, assets and liabilities

[872100] Notes - Segment reporting

[872200] Notes - Primary segment information

[872300] Notes - Secondary segment information

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