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 numberTopic name
Topics 101-199General
Topic 101Presentation of Financial Statements (IAS 1, IFRIC 7, IFRIC 17, IFRIC 19, IFRIC 20)
Topic 102Cash Flow Statements (IAS 7)
Topic 103Interim Financial Reporting (IAS 34, IFRIC 10)
Topic 104Separate Financial Statements (IAS 27)
Topic 105Accounting Policies, Changes in Accounting Estimates and Errors (IAS 8)
Topic 106Foreign Currency Translation (IAS 21, IAS 29, IFRIC 16, SIC-7, IFRIC 22)
Topic 107Events after the Reporting Period (IAS 10)
Topic 108Fair value measurement (IFRS 13, IFRIC 2, IFRIC 13, IFRIC 17, IFRIC 19)
Topic 109Non-current assets held for sale and discontinued operations (IFRS 5, IFRIC 17)
Topic 110Related party disclosures (IAS 24)
Topic 111First-time Adoption of IFRSs (IFRS 1)
Topics 201-299Statement of financial position
Topic 201Intangible assets and goodwill (IAS 38, IFRIC 20, SIC-32)
Topic 202Property plant and equipment (IAS 16, IFRIC 1, IFRIC 16, IFRIC 20)
Topic 203Investment property (IAS 40)
Topic 204Inventory (IAS 2, IFRIC 20)
Topic 205Provisions, contingent liabilities and contingent assets (IAS 37, IFRIC 1, IFRIC 5, IFRIC 6, IFRIC 13, IFRIC 21)
Topic 206Income taxes (IAS 12, SIC-25, IFRIC 23)
Topic 207Leases (IFRS 16, IAS 17, IFRIC 4, SIC-15, SIC-27)
Topic 208Borrowing costs (IAS 23)
Topic 209Impairment of non-financial assets (IAS 36, IFRIC 10)
Topics 301-399Statement of comprehensive income
Topic 301Revenue (IFRS 15, IAS 18, IFRIC 13, IFRIC 15, IFRIC 18, SIC-31)
Topic 302Government grants (IAS 20, IFRIC 18, SIC-10)
Topic 303Employee benefits (IAS 19, IFRIC 14)
Topic 304Share-based payments (IFRS 2, IFRIC 19)
Topic 305Earnings per share (IAS 33)
Topics 401-499Subsidiaries, joint arrangements and associates
Topic 401Consolidation (IFRS 10, IFRIC 5, IFRIC 17)
Topic 402Business combinations (IFRS 3)
Topic 403Joint arrangements (IFRS 11, IFRIC 5)
Topic 404Associates and joint ventures (IAS 28, IFRIC 5)
Topic 405Disclosure of interests in other entities (IFRS 12)
Topics 501-599Financial instruments
Topic 501Financial instruments: Presentation (IAS 32, IFRIC 2, IFRIC 19)
Topic 502Financial Instruments: Recognition and Measurement (IFRS 9, IFRIC 2, IFRIC 16, IFRIC 19)
Topic 503Financial Instruments: Disclosures (IAS 32, IFRS 7)
Topics 601-699Specialised topics
Topic 601Insurance contracts (IFRS 17, IFRS 4)
Topic 602Extractive activities (IFRS 6)
Topic 603Agriculture (IAS 41)
Topic 604Operating segments (IFRS 8)
Topic 605Service concession arrangements (IFRIC 12, SIC-29)
Topic 606Regulatory Deferral Accounts (IFRS 14)