IFRS FAQs - Index
IFRS FAQs provide insights on frequently asked questions on a variety of IFRS topics. These FAQs incorporate BDO's expertise as well as IFRS Interpretations Committee agenda decisions, which relate to the sub-topics.
FAQs are organised by major topic (e.g. income taxes) then sub-topics within each major topic (e.g. deductible temporary differences).
IFRS FAQs are updated regularly as BDO publishes new guidance and as the IFRS Interpretations Committee issues new agenda decisions.
To access each FAQ sub-topic page, click on the link below.
| Topic number |
Topic name |
| Topics 101-199 |
General |
| Topic 101 |
Presentation of Financial Statements (IAS 1, IFRIC 7, IFRIC 17, IFRIC 19, IFRIC 20) |
| Topic 102 |
Cash Flow Statements (IAS 7) |
| Topic 103 |
Interim Financial Reporting (IAS 34, IFRIC 10) |
| Topic 104 |
Separate Financial Statements (IAS 27) |
| Topic 105 |
Accounting Policies, Changes in Accounting Estimates and Errors (IAS 8) |
| Topic 106 |
Foreign Currency Translation (IAS 21, IAS 29, IFRIC 16, SIC-7, IFRIC 22) |
| Topic 107 |
Events after the Reporting Period (IAS 10) |
| Topic 108 |
Fair value measurement (IFRS 13, IFRIC 2, IFRIC 13, IFRIC 17, IFRIC 19) |
| Topic 109 |
Non-current assets held for sale and discontinued operations (IFRS 5, IFRIC 17) |
| Topic 110 |
Related party disclosures (IAS 24) |
| Topic 111 |
First-time Adoption of IFRSs (IFRS 1) |
| Topics 201-299 |
Statement of financial position |
| Topic 201 |
Intangible assets and goodwill (IAS 38, IFRIC 20, SIC-32) |
| Topic 202 |
Property plant and equipment (IAS 16, IFRIC 1, IFRIC 16, IFRIC 20) |
| Topic 203 |
Investment property (IAS 40) |
| Topic 204 |
Inventory (IAS 2, IFRIC 20) |
| Topic 205 |
Provisions, contingent liabilities and contingent assets (IAS 37, IFRIC 1, IFRIC 5, IFRIC 6, IFRIC 13, IFRIC 21) |
| Topic 206 |
Income taxes (IAS 12, SIC-25, IFRIC 23) |
| Topic 207 |
Leases (IFRS 16, IAS 17, IFRIC 4, SIC-15, SIC-27) |
| Topic 208 |
Borrowing costs (IAS 23) |
| Topic 209 |
Impairment of non-financial assets (IAS 36, IFRIC 10) |
| Topics 301-399 |
Statement of comprehensive income |
| Topic 301 |
Revenue (IFRS 15, IAS 18, IFRIC 13, IFRIC 15, IFRIC 18, SIC-31) |
| Topic 302 |
Government grants (IAS 20, IFRIC 18, SIC-10) |
| Topic 303 |
Employee benefits (IAS 19, IFRIC 14) |
| Topic 304 |
Share-based payments (IFRS 2, IFRIC 19) |
| Topic 305 |
Earnings per share (IAS 33) |
| Topics 401-499 |
Subsidiaries, joint arrangements and associates |
| Topic 401 |
Consolidation (IFRS 10, IFRIC 5, IFRIC 17) |
| Topic 402 |
Business combinations (IFRS 3) |
| Topic 403 |
Joint arrangements (IFRS 11, IFRIC 5) |
| Topic 404 |
Associates and joint ventures (IAS 28, IFRIC 5) |
| Topic 405 |
Disclosure of interests in other entities (IFRS 12) |
| Topics 501-599 |
Financial instruments |
| Topic 501 |
Financial instruments: Presentation (IAS 32, IFRIC 2, IFRIC 19) |
| Topic 502 |
Financial Instruments: Recognition and Measurement (IFRS 9, IFRIC 2, IFRIC 16, IFRIC 19) |
| Topic 503 |
Financial Instruments: Disclosures (IAS 32, IFRS 7) |
| Topics 601-699 |
Specialised topics |
| Topic 601 |
Insurance contracts (IFRS 17, IFRS 4) |
| Topic 602 |
Extractive activities (IFRS 6) |
| Topic 603 |
Agriculture (IAS 41) |
| Topic 604 |
Operating segments (IFRS 8) |
| Topic 605 |
Service concession arrangements (IFRIC 12, SIC-29) |
| Topic 606 |
Regulatory Deferral Accounts (IFRS 14) |