ifrs compliance presentationanddisclosurechecklist 2012

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International Financial Reporting St

Workbook 2012

Terms of Use

IFRSs are constantly changing and this checklist may not be current.

Disclaimer

Important Excel Macro Programming Warnings

File Structure

The workbook includes several types of worksheets :

The "READ ME FIRST" worksheet contains terms of use and important instructions for using this workbook.

By using this Excel workbook, you are agreeing to the following terms. If you do not agree to the following terms, then y

immediately terminate such usage.

This workbook summarises the recognition, measurement, presentation and disclosure requirements set out in InternatioJune 2012. IFRSs include Standards as issued by the International Accounting Standards Board (IASB) and the former InInterpretations as issued by the IFRS Interpretations Committee and the former Standing Interpretations Committee. It

the requirements of the IFRSs. It is not a substitute for understanding such pronouncements and seeking the advice of a

You are presumed to have a thorough understanding of the IFRSs and should refer to their text, as necessary, in conside

workbook are referenced to the applicable sections of the actual IFRSs.

The detailed recognition, measurement, presentation and disclosure points generally require a "Yes", "No" or "N/A" respoaction. A "Yes" response does not necessarily result in compliance with IFRSs.

This website contains general information only, and none of Deloitte Touche Tohmatsu Limited, its member firms, or the

means of this website, rendering accounting, business, financial, investment, legal, tax, or other professional advice or sadvice or services, nor should it be used as a basis for any decision or action that may affect, among other things, your fmaking any decision or taking any action that may affect your finances, your business or your compliance obligations, yo

rely upon this website and any use of this website is at the your sole risk. You assume full responsibility and risk of loss Network shall be responsible for any loss whatsoever sustained by any person who relies on this website. By using this wNetwork.

If you copy, print, or distribute pages or portions of pages from this website, such pages and portions of pages are subje

They may used for informational purposes only. They may be used only for non-commercial purposes. They must include the this notice as well as the Copyright and Disclaimer notices in their entirety.

Please do not add or delete any rows or columns in the worksheets. Changing or deleting the response to a Tailoring Queentered in the detailed compliance questions associated with the TQ or sub TQ.

- READ ME FIRST

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- Index

The "AccountingTQSummary" and "PresentationTQSummary" provide an overview of the answers to the main tailoring q

Colour Coding

All worksheets in this workbook follow a standard colour coding.

Dark blue : Main Tailoring Questions

Light green : Guidance

Violet : Answer cell

Overall Questionnaire Structure

Every questionnaire includes five columns

Process

- Summary

The "Summary" worksheet contains questions that may be used to summarise the results of this checklist as to whetherrequirements of IFRS have been met.

The "Index" worksheet provides an overview of all IFRS in this checklist. In this index, the user should indicate which Ianswer has been set to yes and should be changed if the IFRS is not applicable. For all applicable IFRSs, the "Index" wquestionnaires and Presentation and disclosure checklists by standard. If the Accounting compliance questionnaires and 1 tailoring question, the default answer in the Accounting compliance questionnaire and Presentation and disclosure che

- AccountingTQSummaryand PresentationTQSummary

-Accounting compliance questionnaires (IAS/IFRS [standard number]A) and Presentation and disclosure checklists (IAS

The "Accounting compliance questionnaires" and the "Presentation and disclosure checklists" by standard contain tailorin

the recognition, measurement, presentation and disclosure requirements of applicable IFRSs have been met.

Certain Standards, Amendments and Interpretations are not effective for periods beginning on 1 January 2012. These aapplication of these requirements is generally permitted (see Standards/Amendments/Interpretations for specific requireInterpretations are applied for periods beginning before their effective dates, that fact is generally required to be disclosdetails).

Light violet : Sub-Tailoring questions

- TQ : internal reference for a main tailoring question.

- Reference : where the reference to the related paragraph in the Standard, Amendment or Interpretation is indicated.

- Recognition/measurement requirement(Accounting questionnaire) or Presentation/disclosure requirement(Presentatiand detailed compliance questions) and Guidance.

- Yes/No/N/A : Answers. Exclusively Yes, No or N/A. In some cases, an option to select guidance is available.

- Comments : To be filled where a discrepancy with the Standard, Amendment or Interpretation is noted.

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Applicability

Starting from the Index page, the preparer selects by standard the applicability of the standard to the engagement by se

Guidance

Compliance

The questionnaire is to be filled in the suggested order, that corresponds to the logical flow of the standard.

An answer to a tailoring question may lead to sub-tailoring question(s) or to some detailed compliance questions.

The response in an answer cell can be deleted.

AccountingTQSummary and PresentationTQSummary

Deleted content of cell(s)

2012. For information, contact Deloitte Touche Tohmatsu Li

In case of a positive answer (by selecting "Yes" to the standard that is applicable), the questionnaire (Accounting and Pr

workbook. The user will automatically be transferred, by clicking on the link, to the selected questionnaire.

The user can decide whether he/she wants to show or hide the guidance in the questionnaire by selecting one of the optquestions will not automatically disappear if you answer "yes" or "no" to the question. The guidance on individual quethe sheet.

By clicking on the answer cell, the user will be proposed a selection of options (Yes/No/N/A) and sometimes guidance. By

disclosed just below the question. The preparer then needs to go back to the initial question to answer Yes, No or N/A.

If the response to a tailoring question or sub-tailoring question is cleared, all the associated compliance questions will noquestions will be cleared automatically.

A negative answer to a detailed compliance question indicates, in the majority of the cases, non-compliance with the sta

column.

The answers (or the lack of an answer) to the main tailoring questions are automatically copied into the AccountingTQSuthe right top of the worksheet). The AccountingTQSummary and PresentationTQSummary worksheets give an overview provide an overview of non-compliance.

In case the user works with an unprotected version and content is lost, the problem can be corrected as follows: (1) Unh

from a known good file and paste them in the worksheet where the content loss occurred and save the file.

Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited, a UK private company limited by guarantee, and its netw

Deloitte provides audit, tax, consulting, and financial advisory services to public and private clients spanning multiple indmore than 150 countries, Deloitte brings world-class capabilities and high-quality service to clients, delivering the insight

Deloitte has in the region of 200,000 professionals, all committed to becoming the standard of excellence.

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SUMMARY OF CH

General

This worksheet may be used to summarise the results of this checklist as to whether the recognition, measurement,

Areas of noncompliance

The following areas of noncompliance were noted:

Areas requiring further attention

The following areas were identified that need further attention:

Areas of change in accounting and presentation and disclosure requirements as compared to prior year:

The following areas were identified that changed as compared to prior year:

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CKLIST RESULTS

presentation and disclosure requirements of IFRS have been met:

Follow-up:

Follow-up:

Follow-up:

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IFRS Checklist Worksheet Index

Standard

IFRS 1 -First-time Adoption of International Financial Reporting Standards

IFRS 2 -Share-based Payment

IFRS 3 -Business Combinations

IFRS 4 -Insurance Contracts

IFRS 5 -Non-current Assets Held for Sale and Discontinued Operations

IFRS 6 -Exploration for and Evaluation of Mineral Resources

IFRS 8 -Operating Segments

IFRS 9(2010) -Financial Instruments [effective 1 January 2015]

This checklist addresses the measurement and recognition as well as theJune 2012. Those Standards, Amendments and Interpretations indicated ieffective but can be early adopted.

Please note that this checklist does not explicitly address the Conceptual

IFRS 7 -Financial Instruments: Disclosures

(entity has not yet adopted IFRS 9)

IFRS 7 -Financial Instruments: Disclosures

(entity has adopted IFRS 9) [effective 1 January 2015]

IFRS 9(2009) -Financial Instruments [effective 1 January 2015]

Note: If you select 'Yes', you must also select 'Yes' to IAS 39 Financial

Instruments: Recognition and Measurement below

IFRS 10 -Consolidated Financial Statements [effective 1 January 2013, in

conjunction with adoption of IFRS 11 and IFRS 12 as well as amendments

to IAS 27 and IAS 28]

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IAS 1 -Presentation of Financial Statements

IAS 2 -Inventories

IAS 7 -Statement of Cash Flows

IAS 8 -Accounting Policies, Changes in Accounting Estimates and Errors

IAS 10 -Events after the Reporting Period

IAS 11 -Construction Contracts

IAS 12 -Income Taxes

IAS 16 -Property, Plant and Equipment

IAS 17 -Leases

IAS 18 -Revenue

IAS 19 -Employee Benefits

IAS 19 -Employee Benefits [effective 1 January 2013]

IAS 21 -The Effects of Changes in Foreign Exchange Rates

IAS 23 -Borrowing Costs

IAS 24 -Related Party Disclosures

IFRS 11 -Joint Arrangements [effective 1 January 2013, in conjunction

with adoption of IFRS 10 and IFRS 12 as well as amendments to IAS 27

and IAS 28]

IFRS 12 -Disclosure of Interests in Other Entities [effective 1 January2013]

IFRS 13 -Fair Value Measurement [effective 1 January 2013]:

Consequential amendments must be early adopted when early adopting

IFRS 13

IAS 20 -Accounting for Government Grants and Disclosure of Government

Assistance

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IAS 26 -Accounting and Reporting by Retirement Benefit Plans

IAS 27 -Consolidated and Separate Financial Statements

IAS 28 -Investments in Associates

IAS 29 -Financial Reporting in Hyperinflationary Economies

IAS 31 -Interests in Joint Ventures

IAS 32 -Financial Instruments: Presentation

IAS 33 -Earnings per Share

IAS 34 -Interim Financial Reporting

IAS 36 -Impairment of Assets

IAS 37 -Provisions, Contingent Liabilities and Contingent Assets

IAS 38 -Intangible Assets

IAS 39 -Financial Instruments: Recognition and Measurement

IAS 40 -Investment Property

IAS 41 -Agriculture

IFRIC 12 /SIC 29 -Service Concession Arrangements

IAS 27 -Separate Financial Statements [effective 1 January 2013, in

conjunction with adoption of IFRS 10, IFRS 11 and IFRS 12, as well as

amendments to IAS 28]

IAS 28 -Investments in Associates and Joint Ventures [effective 1 January

2013, in conjunction with adoption of IFRS 10, IFRS 11 and IFRS 12, as

well as amendments to IAS 27]

IFRIC 5 -Rights to Interests arising from Decommissioning, Restoration

and Environmental Rehabilitation Funds

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IFRIC 17 -Distributions of Non-cash Assets to Owners

IFRIC 18 -Transfers of Assets from Customers

IFRIC 19 -Extinguishing Financial Liabilities with Equity Instruments

IFRIC 20 -Stripping Costs in the Production Phase of a Surface Mine[effective 1 January 2013]

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Applicable Accounting Presentation

Yes

Yes

Yes

Yes

Yes

Yes

Yes N/A

Yes N/A

Yes N/A

Yes

Yes

Yes

presentation and disclosure requirements of IFRSs in issue at 30n the checklist by red colour coding are not yet mandatorily

ramework for Financial Reporting.

IFRS1A IFRS1P

IFRS2A IFRS2P

IFRS3A IFRS3P

IFRS4A IFRS4P

IFRS5A IFRS5P

IFRS6A IFRS6P

IFRS7P

IFRS7P(amended)

IFRS8P

IFRS9(2009)A IFRS9(2009)P

IFRS9(2010)A IFRS9(2010)P

IFRS10A IFRS10P

G H J K

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Yes

Yes N/A

Yes

Yes N/A

Yes

Yes N/A

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes N/A

IFRS11A IFRS11P

IFRS12P

IFRS13A IFRS13P

IAS1P

IAS2A IAS2P

IAS7P

IAS8A IAS8P

IAS10A IAS10P

IAS11A IAS11P

IAS12A IAS12P

IAS16A IAS16P

IAS17A IAS17P

IAS18A IAS18P

IAS19A IAS19P

IAS19(2011)A IAS19(2011)P

IAS20A IAS20P

IAS21A IAS21P

IAS23A IAS23P

IAS24P

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Yes N/A

Yes

Yes

Yes

Yes

Yes

Yes

Yes N/A

Yes

Yes N/A

Yes

Yes

Yes

Yes

Yes

Yes

Yes N/A

Yes

IAS26P

IAS27(2008)A IAS27(2008)P

IAS27(2011)A IAS27(2011)P

IAS28(2008)A IAS28(2008)P

IAS28(2011)A IAS28(2011)P

IAS29A IAS29P

IAS31A IAS31P

IAS32P

IAS33A IAS33P

IAS34P

IAS36A IAS36P

IAS37A IAS37P

IAS38A IAS38P

IAS39A IAS39P

IAS40A IAS40P

IAS41A IAS41P

IFRIC5P

IFRIC12A SIC29P

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Yes

Yes N/A

Yes

Yes

IFRIC17A IFRIC17P

IFRIC18A

IFRIC19A IFRIC19P

IFRIC20A IFRIC20P

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Summary of IFRS Accounting TQs

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Summary of IFRS Accounting Tailoring Questions

IFRS 1 First-time Adoption of International Financial Reportin

Is the entity a first time adopter of IFRSs in terms of IFRS 1

Has the entity entered into any insurance contracts?

Did the entity enter into any business combinations before ttransition to IFRSs?

Has the entity granted any equity instruments prior to the d

that fall within the scope of IFRS 2?

Has the entity recognised items of property, plant and equiopening IFRS statement of financial position?

Has the entity recognised items of investment property in tstatement of financial position?

Has the entity recognised intangible assets (other than goo

opening IFRS statement of financial position?

Was the entity, at the date of transition to IFRSs, party to acomprising a transaction or a series of related transactions,

the legal form of a lease but that conveyed a right to use a

item of property, plant or equipment) in return for a paymepayments?

Has the entity recognised defined benefit obligations in the

statement of financial position?

Does retrospective application of IAS 21 result in any cumul

differences to be recognised in the opening IFRS statement

position?

Did the entity recognise any investments in subsidiaries, joi

entities and associates?

Did the entity become a first-time adopter later than its parthat has significant influence or joint control over it?

Did the entity become a first-time adopter later than its sub

or joint venture?

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Page 15 Of 493

Has the entity considered applying the transitional provision



Did the entity become a first-time adopter for its separate fistatements earlier or later than for its consolidated financial

Did the entity recognise any compound financial instrument

GAAP?

Has the entity recognised financial instruments, as defined

IAS 39, in the opening IFRS statement of financial position?

Did the entity have obligations to dismantle, remove and reproperty, plant and equipment at the date of transition to I

Was the entity, at the date of transition to IFRSs, a party toConcession Arrangement within the scope of IFRIC 12 Servi

Arrangements?

Does the entity have a functional currency that was, or is, t

hyperinflationary economy?

Did the entity derecognise financial assets or financial liabili

previous GAAP?

Does the entity apply hedge accounting or has the entity re

derivatives in the opening IFRS statement of financial positi

Has the entity applied the transitional provisions relating to

interests set out in paragraph B7 of IFRS 1?

Has the entity used estimates to measure assets and liabiliti

its opening IFRS statement of financial position?

Has the entity recognised any financial assets in the openinof financial position?

Has the entity assessed / recognised any embedded derivati

opening IFRS statement of financial position?

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IFRS 2 Share-based Payment

IFRS 3 Business Combinations

Has the entity entered into a business combination during t

Does the entity have any outstanding government loans attransition to IFRSs?

Does the entity enter into transactions with employees or oproviding similar services which are settled through the issu

equity or equity of an entity in the same group?

Does the entity enter into transactions with parties other th

which are settled through the issue of the entitys equity orentity in the same group?

Does the entity enter into transactions which are settled at

determined by reference to the entitys equity or equity of asame group?

Does the entity enter into transactions in which the entity h

settle the transaction either through the issue of the entityof an entity in the same group or in cash, the amount of wh

by reference to the entitys equity or equity of an entity in t

Does the entity enter into transactions in which the counter

choice to receive payment either in the form of the entitys

of an entity in the same group or in cash, the amount of wh

by reference to the entitys equity or equity of an entity in t

Where the entity has entered into a share-based payment tthe entity modified any terms of its share-based payment a

Does the entity receive goods or services from its suppliers

from share-based payment transactions in which another gr

the obligation to settle the share-based payment?

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Has goodwill been recognised in the current year or previou

Was the business combination achieved without transfer of

IFRS 4 Insurance Contracts

Has the insurer changed its accounting policies for insuranc

Does the net of the acquisition-date amounts of the identifi

acquired and the liabilities assumed measured in accordanc

exceed the aggregate of the consideration transferred?

Was the business combination achieved in stages, for exam

successive share purchases?

Was the initial accounting for a business combination deter

provisionally in either the current or the prior year?

Were changes in the fair value of contingent consideration rthe acquisition date due to additional information obtained

about facts and circumstances that existed at the acquisitio

Has the entity entered into a business combination that is cl'reverse acquisition' during the period?

Has the entity issued any insurance contracts (including rei

contracts) or does it hold any reinsurance contracts?

Are there any embedded derivatives in insurance contracts

has issued, apart from an embedded derivative which is itse

contract?

Do any of the insurance contracts which the entity has issu

an insurance component and a deposit component?

Did the entity assume any insurance liabilities or acquire an

assets in a business combination (as defined in IFRS 3)? OR

Did the entity acquire a portfolio of insurance contracts?

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IFRS 5 Non-current Assets Held for Sale and Discontinued Op

IFRS 6 Exploration for and Evaluation of Mineral Resources

IFRS 9(2009) Financial Instruments

Does the entity have financial assets that are within the sco

Has the entity designated financial assets at fair value throu

Has the entity reclassified financial assets?

Has the entity issued an insurance contract which containsparticipation feature (see Guidance) as well as a guarantee

Has the entity issued financial instruments with a discretion

feature?

Does the entity hold non-current assets or groups of assets

intends to recover the carrying amount principally through

rather than through continuing use (an asset held for sale)to distribute the assets (or disposal group) to owners acting

as owners (held for distribution to owners)?

Has the entity acquired any non-current assets (or disposal

exclusively with a view to their subsequent disposal (see no

Has the entity previously classified assets (or disposal grousale which no longer meet the classification criteria (see 5A

Has the entity incurred expenditures related to exploration

evaluation of mineral resources during the current or prior

Has the entity capitalised any exploration and evaluation ex

asset?

Has the entity got a hybrid contract that includes a non-deri

the effect that some of the cash flows of the combined instr

way similar to a standalone derivative?

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Page 19 Of 493

Has the entity applied hedge accounting?

Has the entity got financial assets which are equity instrum


Has the entity derecognised any financial assets?

Has the entity transferred any financial assets?

Has the entity derecognised any financial liabilities?

Has the entity designated financial assets at fair value throu

Has the entity applied hedge accounting?

Has the entity reclassified financial instruments?

Has the entity got financial assets which are equity instrum

Does the entity have financial assets and / or financial liabili

within the scope of IAS 39?

Has the entity designated financial liabilities at fair value thr

loss?

Does the entity have a hybrid contract with the effect that s

flows of the combined instrument vary in a way similar to aderivative?

Has the entity got financial liabilities which are designated a

through profit or loss?

Do one or more of the scope exceptions result in the contra

the contract falling outside IAS 39?

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IFRS 10 Consolidated Financial Statements

IFRS 11 Joint Arrangements

Is the entity applying IFRS 11 for the first time?

IFRS 13 Fair Value Measurement

Has the entity applied the IAS 39's impairment provisions tor a group of financial assets when and only when there is

EVIDENCE of impairment as a result of one or more events

AFTER the initial recognition of the asset and that loss even

on the estimated future cash flows of the financial asset or

assets?

Has the entity designated a hedging relationship for accoun

between one or more hedging instruments and one or more

Does the reporting entity 'control' one or more entities duri

of the reporting period?

A) Does the reporting entity have power over an investee?

B) Does the reporting entity have exposure or rights to vari

its involvement with the investee?

C) Does the reporting entity have ability to use its power ov

to affect the amount of the reporting entity's returns?

Have changes in reporting entity's ownership interest in a sin a loss of control?

Does the entity participate in a contractual arrangement witparties to undertake an economic activity, which is subject

Does the entity have any assets or liabilities for which anot

or permits fair value measurements or disclosures about faimeasurements?

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Page 21 Of 493

IAS 2 Inventories

Does the entity purchase goods for resale (for example mer

Does the entity produce or manufacture inventories?

IAS 8 Accounting Policies, Changes in Accounting Estimates

Has there been a change in accounting estimate during the

IAS 10 Events after the Reporting Period

Has the entity proposed or declared dividends after the rep

Does the entity purchase any materials or supplies to be us

rendering of services?

Does the entity hold any agricultural produce measured in a

IAS 2?

Has the entity developed, in accordance with IFRSs, accounrepresent the specific principles, bases, conventions, rules a

be applied in preparing and presenting its financial stateme

Has the adoption of an IFRS or an Interpretation resulted in

accounting policy?

Has the entity voluntarily changed any accounting policy du

(except for changes resulting from the adoption of a new St

During the current period, did the entity discover any errors

preparation of financial statements of prior periods?

Has any favourable or unfavourable event, affecting the repoccurred after the reporting period but before the date whe

statements are authorised for issue?

Has management determined after the reporting period tha

liquidate the entity or to cease trading or have there been ireporting entity may no longer be a going concern?

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Page 22 Of 493

IAS 11 Construction Contracts

IAS 12 Income Taxes

Do taxable temporary differences exist?

Do deductible temporary differences exist?

Has the entity negotiated a contract for the construction of

the construction of a number of assets which are closely int

interdependent in terms of their design, technology and fun

ultimate purpose or use (i.e. a construction contract as de

Is the entity subject to income tax legislation imposed eithe

and/or by foreign legislators, including withholding taxes, w

by a subsidiary, associate or joint venture on distributions t

entity?

Was the entity involved in a business combination or acquisi

reporting period, for which a deferred tax liability in relation

not been recognised?

Has the entity been involved in a business combination in threporting period?

Does the entity carry assets at fair value or at a revalued aunder the revaluation models of IAS 16 Property, Plant and

IAS 38 Intangible Assets; at fair value under IAS 40 Invest

IAS 39 Financial Instruments: Recognition and Measuremen

Does the entity carry assets at fair value or at a revalued a

under the revaluation models of IAS 16 Property, Plant and

IAS 38 Intangible Assets; at fair value under IAS 40 Invest

IFRS 9 Financial Instruments)?

Did the entity have any unused tax losses or unused tax cre

the end of the current reporting period?

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Page 23 Of 493

IAS 16 Property, Plant and Equipment

IAS 17 Leases

Has the entity held investments in subsidiaries, branches, ainterests in joint ventures during or at the end of the curren

period?

Has there been a change in the tax status of the entity or o

during the current reporting period?

Was the entity involved in a business combination or acquisi

reporting period and a deferred tax asset was not recognise

acquirees income tax loss carry forwards or other deferred

because the recognition criteria in IFRS 3 Business Combina

met?

Does the entity have share-based payment transactions wit

IFRS 2 Share-based Payment outstanding during the curren

period?

Did the entity hold, construct or acquire any property, plantduring the year?

Did the entity incur any subsequent expenditure relating toof property, plant and equipment during the year?

Does the entity have any obligations to dismantle, removeof property, plant and equipment (commonly referred to as

decommissioning, restoration and similar liabilities)?

Did the entity acquire an item of property, plant and equip

for another asset?

Does the entity hold/own assets held at cost less accumulat

and accumulated impairment loss under the cost model?

Does the entity revalue any class of its property, plant and

the revaluation model?

Did the entity sell, scrap or otherwise dispose of any proper

equipment during the year?

A B C D

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Page 24 Of 493

IAS 18 Revenue

Does the entity provide finance in conjunction with the sale

Has the entity entered into a transaction or a series of structransactions (an arrangement) with an unrelated party or p

investor) that involves the legal form of a lease where the s

arrangement may be such that it does not meet the definiti

under IAS 17?

Is the entity a party to an arrangement, comprising a trans

of related transactions, that does not take the legal form of

conveys a right to use an asset (e.g. an item of property, pl

equipment) in return for a payment or series of payments?

Has the entity entered into a lease agreement, rental agree

purchase agreement or any other agreement that gives theto use an asset or part of an asset for a period of time? (Is

lessee?)

Has the entity financed the purchase of an asset by another

asset with finance, transferred the right to use an asset, or

to another entity? (Is the entity a lessor?)

Has the entity entered into any sale and leaseback or lease

transactions in respect of the same asset?

During the period, have there been amendments to the ter

lease agreement?

Has the entity entered into a lease agreement that includes

building(s) elements?

Does the entity sell goods to its customers (this may includ

were manufactured or produced by the entity for the purpogoods that were specifically purchased for resale)?

Does the entity render a service to its customers (the rende

normally involves the performance of a contractually agreeperiod of time)?

Does the entity generate income by allowing customers the

A B C D

171

172

173

174

175

176

177

180

181

182

183

184


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Does the entity enter into buy-back / repurchase agreemen

Does the entity enter into agreements for the construction

IAS 19 Employee Benefits

Has a curtailment or settlement occurred in the current fina

Has the entity accepted goods or other services in exchangof goods or services (i.e. has it entered into any exchange

transactions)?

Does the entity enter into transactions that comprise more

component (e.g. delivery of both goods and services, delivedifferent goods or services)?

Does the entity provide its customers with incentives to buy

services by providing award credits as part of sales transact

Does the entity have expenses arising from short term empl

(other than those to which IFRS 2 Share-based Paymentap

a) wages, salaries and social security contributions;b) short-term compensated absences (e.g. absences du

sickness and short-term disability, maternity or paternity, j

military service);c) profit-sharing and bonuses payable within twelve mo

end of the period in which the employees render the related

d) non-monetary benefits (such as medical care, housin

or subsidised goods or services) for current employees?

Does the entity provide post-employment benefits such as:

a) retirement benefits, such as pensions; and

b) other post-employment benefits, such as post-emploinsurance and post-employment medical care?

Has the entity been involved in a business combination or acurrent reporting period, which has brought together separ

one economic entity as a result of obtaining control over th

operations of another entity?

A B C D

185

186

187

188

189

190

191

192

193

194


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Does the entity participate in a state post-employment ben

IAS 19(2011) Employee Benefits

Does the entity participate in any multi-employer post-emplplans?

Does the entity participate in a plan that shares risks betwe

entities under common control?

Does the entity pay insurance premiums to fund a post emp

plan?

Does the entity have any other long-term employee benefit

than those to which IFRS 2 Share-based Paymentapplies) sa) long-term compensated absences (e.g. long-service o

leave);

b) jubilee or other long-service benefits;

c) long-term disability benefits;

d) profit-sharing and bonuses payable twelve months orend of the period in which the employees render the related

e) deferred compensation paid twelve months or more a

the period in which it is earned?

Is the entity due to pay any employee benefits as a result o

a) its decision to terminate an employee's employment

retirement date; or

b) an employee's decision to accept voluntary redundan

for those benefits?

Does the entity have expenses arising from short term empl

(other than those to which IFRS 2 applies), such as the foll

expected to be settled wholly before twelve months after th

annual reporting period in which the employees render the

a) wages, salaries and social security contributions;

b) paid annual leave and paid sick leave;c) profit-sharing and bonuses; and

d) non-monetary benefits (such as medical care, housinor subsidised goods or services) for current employees.

A B C D

195

196

197

198

199

200

201

202


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IAS 20 Accounting for Government Grants and Disclosure of

Have any government grants been repaid or become repay

Does the entity offer post-employment benefits such as:a) retirement benefits (e.g., pensions and lump sum pa

retirement); or

b) other post-employment benefits, such as post-emplo

insurance and post-employment medical care?

Does the entity participate in any multi-employer post-empl

plans, classified either as a defined contribution or defined

Does the entity participate in a plan that shares risks betwe

entities under common control?

Does the entity participate in any state post-employment b

classified either as a defined contribution or defined benefit

Does the entity pay insurance premiums to fund a post empplan?

Does the entity have any other long-term employee benefitsuch as the following, that are not expected to be settled w

twelve months after the end of the annual reporting period i

employees render the related service:

a) long-term paid absences such as long-service or sab

b) jubilee or other long-service benefits;

c) long-term disability benefits;

d) profit-sharing and bonuses; and

e) deferred remuneration?

Is the entity due to pay any employee benefits as a result o

a) its decision to terminate an employee's employment

retirement date; orb) an employee's decision to accept an offer of benefits i

the termination of employment?

Has the entity received or does it expect to receive any gra

subventions or other transfer of resources from governmen

bodies or similar agencies?

A B C D

203

204

205

206

207

208

209

210

211

212


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IAS 21 The Effects of Changes in Foreign Exchange Rates

Does the entity have transactions in foreign currencies?

Does the entity have any foreign operations?

Does the entity:

IAS 23 Borrowing Costs

IAS 27(2008) Consolidated and Separate Financial Statements

Is the functional currency of the entity the currency of a hy

economy in accordance with IAS 29 Financial Reporting in H

Economies?

Does the entity hold any foreign currency denominated ass

that are used for hedging purposes?

a) buy or sell goods or provide services whose price is d

foreign currency;

b) borrow or lend funds where the amounts payable or r

denominated in a foreign currency;

c) acquire or dispose of assets, or incur or settle liabiliti

in a foreign currency?

Does the entity have any assets or liabilities that are denom

foreign currency?

Is the entity using a currency other than its functional curre

presenting its financial statements (the presentation curre

Has the entity disposed (or partially disposed) of a foreignthe current period?

Has the entity incurred borrowing costs that are not directly

the acquisition, construction or production of a qualifying as

Has the entity incurred borrowing costs that are directly att

acquisition, construction or production of a qualifying asset?

A B C D

213

214

215

216

217

218

219

220

221

222

223

224

226

227

228

235


29/492


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Does the entity prepare separate financial statements?

IAS 27(2011) Separate Financial Statements

Has the entity prepared separate financial statements?

IAS 28(2008) Investments in Associates

IAS 28(2011) Investments in Associates and Joint Ventures

Has the reporting entity controlled one or more entities duriof the reporting period?

During the reporting period, has the reporting entity createengaged in transactions with an entity that was established

narrow and well-defined objective of the reporting entity (sPurpose Entity SPE)?

Has there been a non-controlling interest in any subsidiary i

entity during or at the end of the reporting period?

Did the reporting entity lose control of an existing subsidiar

reporting period (e.g. as a result of the disposal of portioninterest)?

Is the entity applying IAS 27(2011) prior to its annual perio

after 1 January 2013?

Does the reporting entity exercise significant influence over

entities?

Has the reporting entity ceased to exercise significant influe

reporting period (e.g. as a result of the disposal of a portion

ownership interest)?

Does the reporting entity have investments in associates an

separate financial statements?

Does the reporting entity exercise significant influence over

entities or is the reporting entity a party to a joint venture t

control of that joint venture?

A B C D

236

237

238

239

240

241

242

243

244

245

246

247

248

249


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IAS29 Financial Reporting in Hyperinflationary Economies

IAS 31 Interests in Joint Ventures

Has the reporting entity ceased to exercise significant influecontrol of an investee during the reporting period (e.g., as

disposal of a portion of the ownership interest)?

Does the reporting entity have investments in associates orand prepare separate financial statements?

Is the entity applying IAS 28(2011) prior to its annual perio

after 1 January 2013?

Does the entity or any of its subsidiaries prepare historical

statements in the functional currency of a hyperinflationary

Does the entity or any of its subsidiaries prepare current co

statements in a currency of a hyperinflationary economy?

During the current reporting period, has the economy of thits subsidiaries functional currencies been identified as hyp

when that economy was not hyperinflationary in the prior p

Has the economy of the entitys or any of its subsidiaries fuceased to be hyperinflationary during the period?

Does the entity participate in a contractual arrangement wit

parties to undertake an economic activity, which is subject(Is the entity a party to a joint venture?)

Does the entity have joint control over a joint venture that iof the assets and other resources of the venturers rather th

establishment of a corporation, partnership or other entity,

structure that is separate from the venturers themselves? (I

venturer in a jointly controlled operation?)

A B C D

250

251

252

253

254

255

256

257

258

259

260


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IAS 33 Earnings per Share


Does the entity have joint control over a joint venture that icontrol, and often the joint ownership, by the venturers of

assets contributed to, or acquired for the purpose of, the joi

dedicated to the purposes of the joint venture, with the obj

venturer has control over its share of future economic bene

share of the jointly controlled asset? (Is the entity a venturcontrolled asset?)

Does the entity have joint control over a joint venture estabseparate corporation, partnership or other entity in which e

an interest? (Is the entity a venturer in a jointly controlled

Is the entitys accounting policy to account for jointly controwhich it is a venturer using proportionate consolidation?

Is the entitys accounting policy to account for jointly controwhich it is a venturer using the equity method?

Does the reporting entity have interests in jointly controlled

prepare separate financial statements?

Has the reporting entity contributed or sold non-monetary a

venture in which it is a venturer?

Has the reporting entity purchased assets from a joint vent

a venturer?

Does the entity have ordinary shares or potential ordinary spublicly traded, is the entity in the process of issuing ordina

potential ordinary shares in public securities markets, or ha

chosen to disclose EPS information in accordance with IAS

Does the entity (or its subsidiary, associates and joint ventu

potential ordinary shares?

Does the entity have agreements whereby the issuance of

contingent upon the occurrence or non-occurrence of certai

A B C D

261

262

263

264

265

266

267

274

275

276

277

278


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IAS 36 Impairment of Assets

Did the entity recognise an impairment loss in a previous p

Have any events occurred (other than the conversion of potshares) that have changed the number of ordinary shares o

without a corresponding change in resources?

Does the entity have participating equity instruments that aconvertible into a class of ordinary shares or two-classes of

Does the entity have contracts that may be settled in ordincash?

Has the entity held purchase options during the year (i.e. o

entity on its own shares)?

Has the entity held written options or forward purchase optiyear (i.e. contracts that require the entity to repurchase its

Does the entity recognise assets such as property, plant an

investment properties that are measured on a cost basis, or

assets?

Has the entity recognised any intangible assets with an inde

or any intangible assets not yet available for use?

Has the entity recognised goodwill acquired in a business co

financial statements?

Does the entity recognise assets, for which there is an indicassets may be impaired? (Refer to compliance questions for

Does the entity have different divisions, business units, bra

that generate cash flows independently from the other busi

entity? ORDoes the entity have investments in subsidiaries, associates

ventures?

Does the entity have any corporate assets that exist for the

different divisions or business units within the larger entity,generate cash-flows independently from the other divisions

for example the building of a headquarters or a research ce

A B C D

279

280

281

282

283

284

285

286

287

288

289

290

291


33/492


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IAS 37 Provisions, Contingent Liabilities and Contingent Asset

Does the entity have any present obligations at the end of t

period (legal or constructive) of uncertain timing or amount

expected to result in outflows of resources embodying econ

Does the entity have any possible obligations arising from p

will only be confirmed by the occurrence of uncertain future

not wholly within the control of the entity, OR

Does the entity have any present obligations arising from p

have not been recognised as a provision because it is not pr

outflow of resources embodying economic benefits will be rthe obligation, or the amount of the obligation cannot be m

sufficient reliability? (Does the entity have any contingent li

Does the entity have any possible assets that arise from pawhose existence will be confirmed only by the occurrence o

of one or more uncertain future events not wholly within th

entity? (Does the entity have any contingent assets?)

Is the entity a party to any contract where the unavoidable

the obligations under the contract exceed the economic ben

be received under it, for example the long-term lease of a bentity is no longer using? (Is the entity party to any onerou

Has the entity planned or embarked on a restructuring of thprogramme that is planned and controlled by management

changes the scope of the business undertaken by the entity

in which business is conducted?

Did the entity have an interest in, or have an obligation to

additional contributions to, a fund or a trust in order to segr

fund some or all of the costs of decommissioning, restoratioenvironmental rehabilitation?

Does the entity have any obligations related to decommissi

electrical and electronic equipment pursuant to the Europea

Directive on Waste Electrical and Electronic Equipment (WE

A B C D

292

293

294

295

296

297

298

299


34/492


Page 34 Of 493

IAS 38 Intangible Assets

Did the entity incur expenditure related to research and/or

Does the entity hold any intangible assets with an indefinite

IAS 39 Financial Instruments: Recognition and Measurement

Is the contract a financial asset?

Is the contract a financial liability?

Does the contract contain one or more embedded derivativ

Did the entity hold or acquire any intangible assets (for exa

property, trademarks, brands, patents, copyrights or custo

the year?

Does the entity recognise any intangible assets that have binternally (for example designs, processes, goodwill, custo

sites) on its statement of financial position?

Did the entity incur additional expenditure, relating to an ex

intangible assets during the year?

Did the entity incur expenditure on starting up an operation

training or advertising & promotion?

Does the entity hold/own intangible assets accounted for usmodel?

Does the entity revalue any class of its intangible assets un

revaluation model?

Did the entity sell, scrap or otherwise dispose of any intangithe year, or are there intangible assets from which no furth

benefits are anticipated?

Has the entity incurred costs related to the development of

site or intranet?

Does one or more of the scope exceptions result in the cont

of the contract falling outside IAS 39?

A B C D

300

301

302

303

304

305

306

307

308

309

310

323

324

325

326

327


35/492


Page 35 Of 493

Is the contract a derivative instrument?

IAS 40 Investment Property

Has any item of investment property been transferred durin

Has the entity removed (i.e. derecognised) a previously re

asset (or a portion of the financial asset) from its statement

position?

Has the entity removed (i.e. derecognised) a previously rec

liability (or a portion of the financial liability) from its state

position?

Has the entity designated a hedging relationship for accounbetween one or more hedging instruments and one or more

During the year, did the entity hold, lease under a finance lany land, buildings or properties?

Did the entity hold a property interest under an operating le

accounted for as an investment property?

During the year, did the entity hold, lease under a finance l

any property meeting IAS 40s definition of investment prop

During the year, did the entity incur additional expenditure

existing investment property?

Has the entity acquired investment property in exchange fo

asset(s), or a combination of monetary and non-monetary

Has the entity chosen the fair value model to account for all

property?

Has the entity chosen the cost model to account for all its in

property?

During the period, did the entity dispose of any investment(whether by sale or entering a finance lease or otherwise) o

withdraw any investment property from use?

During the period, has the entity received compensation fro

for investment property that was impaired, lost or given up

A B C D

328

329

330

331

332

333

334

335

336

337

338

339

340

341

342


36/492


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IAS 41 Agriculture

IFRIC 12 Service Concession Arrangements

IFRIC 17 Distributions of Non-cash Assets to Owners

IFRIC 18 Transfers of Assets from Customers

Has the entity received a transfer of cash from a customer?

Is the entity involved in agricultural or farming activities wit

living plants or animals or does it own or control any biologi

Is the entity unable to measure at initial recognition the fair

its biological assets reliably?

Has the entity received government grants, subsidies or su

to biological assets, agricultural activity or farming (includin

require an entity not to engage in agricultural activity)?

Is the entity a private sector operator that is party to a servarrangement within the scope of IFRIC 12?

Has the entity recognised a financial asset in respect of a se

arrangement in accordance with IFRIC 12?

Has the entity recognised an intangible asset in respect of aconcession arrangement in accordance with IFRIC 12?

Has the entity distributed assets other than cash as dividen

acting in their capacity as owners?

Has there been any difference between the carrying amoun

distributed and the carrying amount of the dividend payable

has settled the dividend payable?

Has the entity received a transfer of an item of property, pl

equipment from a customer?

A B C D

343

344

345

346

347

348

349

350

353

354

355

356

357

358


37/492


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IFRIC 19 Extinguishing Financial Liabilities with Equity Instrume

IFRIC 20 Stripping Costs in the Production Phase of a Surface M

Will a benefit from stripping activity be realised?

Has the entity recognised a stripping activity asset?

Has the entity renegotiated the terms of a financial liability

that the entity is issuing equity instruments to a creditor of

extinguish all or part of the financial liability?

A B C D

359

360

363

364

365

367


38/492


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Standards

? IFRS1A

he date of IFRS1B

ate of transition IFRS1C

IFRS1D

ment in the IFRS1E

e opening IFRS IFRS1F

will) in the IFRS1G

n arrangement,that did not take

asset (e.g. an

t or series of

IFRS1H

pening IFRS IFRS1I

ative exchange

of financial

IFRS1J

tly controlled IFRS1K

nt or an entity IFRS1L

sidiary, associate IFRS1M

E F G I

1

2

3

10

11

12

13

14

15

16

17

18

19

20

21

22

23


39/492


Page 39 Of 493

s in IAS 23?

s in IFRIC 18?

s in IFRIC 19?

nancialstatements?

IFRS1N

under previous IFRS1O

nder IAS 32 and IFRS1P

tore items ofRSs?

IFRS1Q

a Servicee Concession

IFRS1R

IFRS1V

IFRS1X

IFRS1Y

e currency of a IFRS1YA

ies under IFRS1S

ognised any

n?

IFRS1T

non-controlling IFRS1W

es recognised in IFRS1U

IFRS statement IFRS1Z

ves in the IFRS1ZA

E F G I

24

25

26

27

28

29

30

31

32

33

34

35

36

37

38


40/492


Page 40 Of 493

e period?

he date of IFRS1ZB

her partiese of the entitys

IFRS2A

n employees

equity of an

IFRS2B

n amount

n entity in the

IFRS2C

s the choice to

equity or equityich is determined

e same group?

IFRS2D

arty has the

quity or equity

ich is determined

e same group?

IFRS2E

ansaction, hasrangement?

IFRS2F

as consideration

oup entity has

IFRS2G

IFRS3A

E F G I

39

40

41

42

43

44

45

46

47

69

70


41/492


Page 41 Of 493

s periods?

onsideration?

contracts?

IFRS3E

ble assets

with IFRS 3

IFRS3F

le through IFRS3B

IFRS3C

ined IFRS3G

ecognised afterfter that date

date?

IFRS3D

assified as a IFRS3H

surance IFRS4A

hich the entity

lf an insurance

IFRS4D

d contain both IFRS4E

IFRS4F

insurance IFRS4G

E F G I

71

72

73

74

75

76

77

78

79

80

81

82

83


42/492


Page 42 Of 493

rations

pe of IAS 39?

gh profit or loss?

discretionaryelement?

IFRS4C

ry participation IFRS4B

for which it

sale transaction

or is committedin their capacity

IFRS5A

groups)

e to 5A above)?

IFRS5B

s) as held forabove)?

IFRS5C

or and

eriod?

IFRS6A

enditure as an IFRS6B

IFRS9A

IFRS9B

vative host with

ment vary in a

IFRS9C

IFRS9D

E F G I

84

85

86

87

88

89

90

91

92

93

94

95

96

97


43/492


Page 43 Of 493

nts?

gh profit or loss?

nts?

IFRS9F

IFRS9E

ties that are IFRS9A

IFRS9B

IFRS9C

IFRS9D

IFRS9F

ough profit or IFRS9G

ome of the cash

standalone

IFRS9H

IFRS9I

IFRS9J

IFRS9K

s at fair value IFRS9L

t, or a portion of IAS39A

E F G I

98

99

100

101

102

103

104

105

106

107

108

109

110

111

112


44/492


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Yes

a financial assetBJECTIVE

hat occurred

has an impact

roup of financial

IAS39B

ing purposes

hedged items?

IAS39C

g or at the end

ble returns from

er the investee

IFRS10A

bsidiary resulted IFRS10B

h one or moreo joint control?

IFRS11A

IFRS11C

er IFRS requires

value

IFRS13A

E F G I

113

114

115

116

117

118

119

120

121

122


45/492


Page 45 Of 493

chandise, land)?

nd Errors

year?

rting period?

IAS2A

IAS2B

d in the IAS2C

ccordance with IAS2D

ing policies thatnd practices to

ts?

IAS8E

a change in IAS8C

ing the year

andard)?

IAS8D

IAS8A

in the IAS8B

orting entity,the financial

IAS10A

IAS10B

it intends to

dicators that the

IAS10C

E F G I

123

124

125

126

127

128

129

130

131

132

133

134

135

136

137


46/492


Page 46 Of 493

Yessingle asset, or

rrelated or

tion or their

fined in IAS 11)?

IAS11A

r domestically

ich are payable

the reporting

IAS12A

IAS12B

tion in a past

to goodwill has

IAS12J

e current IAS12F

ount (e.g.Equipment and

ent Property or

t)?

IAS12G

ount (e.g.

Equipment and

ent Property or

IAS12G

IAS12C

dits during or at IAS12D

E F G I

138

139

140

141

142

143

144

145

146

147

148


47/492


Page 47 Of 493

sociates ort reporting

IAS12E

its shareholders IAS12H

tion in a past

d for the

tax assets

tions were not

IAS12K

in the scope of

t reporting

IAS12I

or equipment IAS16A

an existing item IAS16B

nd restore items IAS16G

ent in exchange IAS16F

ed depreciation IAS16C

quipment under IAS16D

ty, plant and IAS16E

E F G I

149

150

151

152

153

154

155

156

157

158

159

160

170


48/492


Page 48 Of 493

of goods?

turedrties (an

ubstance of the

n of a lease

IAS17G

ction or a series

a lease but that

ant or

IAS17H

ent, hire

entity the righthe entity a

IAS17A

entity, sold an

rented an asset

IAS17B

and leaseback IAS17C

s of an existing IAS17D

both land and IAS17E

both goods that

e of sale, or

IAS18A

ring of a service

task over a

IAS18B

use of its assets? IAS18C

IAS18D

E F G I

171

172

173

174

175

176

177

180

181

182

183

184


49/492


Page 49 Of 493

s?

f real estate?

cial year?

for the deliveryr barter

IAS18G

han one

ry of a number of

IAS18E

IAS18F

goods or

ions?

IAS18H

IAS18I

oyee benefits

lies) such as:

to vacation,

ry service and

ths after the

service; and

, cars and free

IAS19A

ment life

IAS19B

quisition in thete entities into

net assets and

IAS19I

IAS19F

E F G I

185

186

187

188

189

190

191

192

193

194


50/492


Page 50 Of 493

fit plan?

oyment benefit IAS19C

n various IAS19J

IAS19D

loyment benefit IAS19E

liabilities (other

uch as:r sabbatical

more after theservice; and

fter the end of

IAS19G

f either:

efore the normal

y in exchange

IAS19H

oyee benefits

wing, that are

end of the

elated service:

g, cars and free

IAS19A

E F G I

195

196

197

198

199

200

201

202


51/492


Page 51 Of 493

overnment Assistance

ble?

ments on

ment life

IAS19B

oyment benefit

enefit plan?

IAS19C

n various IAS19J

nefit plans,

plan?

IAS19D

loyment benefit IAS19E

including itemsolly before

n which the

atical leave;

IAS19G

f either:

efore the normal

n exchange for

IAS19H

ts, subsidies,

, government

IAS20A

IAS20B

E F G I

203

204

205

206

207

208

209

210

211

212


52/492


Page 52 Of 493

IAS21A

IAS21E

erinflationary

yperinflationary

IAS21H

ts or liabilities IAS21D

nominated in a IAS21B

eceivable are IAS21B

s, denominated IAS21B

inated in a IAS21C

ncy for

cy)?

IAS21G

peration during IAS21F

attributable to

set?

IAS23A

ibutable to the IAS23B

E F G I

213

214

215

216

217

218

219

220

221

222

223

224

226

227

228

235


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Page 53 Of 493

ng or at the end IAS27A

, sponsored orto accomplish a

-called Special

IAS27B

n the reporting IAS27D

during the

f the ownership

IAS27C

IAS27E

IAS27A

beginning on or IAS27B

one or more IAS28A

nce during the

of the

IAS28B

d prepare IAS28C

one or more

hat has joint

IAS28A

E F G I

236

237

238

239

240

241

242

243

244

245

246

247

248

249


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Page 54 Of 493

nce or jointresult of the

IAS28B

joint ventures IAS28C

beginning on or IAS28D

ost financial

economy?

IAS29A

t financial IAS29B

entity or any ofrinflationary,

riod?

IAS29D

nctional currency IAS29C

h one or more

o joint control?

IAS31A

nvolves the usen the

or a financial

s the entity a

IAS31B

E F G I

250

251

252

253

254

255

256

257

258

259

260


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Page 55 Of 493

e year?

nvolves jointne or more

nt venture and

ctive that each

its through its

r in a jointly

IAS31C

lished as ach venturer has

ntity?)

IAS31D

lled entities in IAS31E

lled entities in IAS31F

entities and IAS31I

ssets to a joint IAS31G

re in which it is IAS31H

hares that arey shares or

it voluntarily

3?

IAS33A

IAS33C

res) have IAS33B

rdinary shares is

events?

IAS33E

E F G I

261

262

263

264

265

266

267

274

275

276

277

278


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riod?

ential ordinarytstanding,

IAS33D

re notordinary shares?

IAS33I

ry shares or IAS33F

tions held by the IAS33G

ons during theown shares)?

IAS33H

equipment and

intangible

IAS36A

finite useful life IAS36G

mbination in its IAS36D

tion that the36A)

IAS36C

ches or outlets

esses within the

or joint

IAS36B

benefit of

but do notbusiness units,

tre?

IAS36E

IAS36F

E F G I

279

280

281

282

283

284

285

286

287

288

289

290

291


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Page 57 Of 493

s

e reporting

that are

mic benefits?

IAS37A

ast events that

events that are

st events that

obable that an

quired to settleasured with

bilities?)

IAS37B

t events andnon-occurrence

control of the

IAS37C

costs of meeting

efits expected to

uilding that thecontracts?)

IAS37D

e business, i.e. ahat materially

; or the manner

IAS37E

ake potential

egate assets to

n and

IAS37F

ning of waste

n Unions

EE)?

IAS37G

E F G I

292

293

294

295

296

297

298

299


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Page 58 Of 493

evelopment?

useful life?

s?

ple intellectual

er lists) during

IAS38A

en generateder lists or web

IAS38B

isting item of IAS38E

or business, IAS38D

IAS38C

ing the cost IAS38F

er the IAS38G

IAS38J

ble assets duringr economic IAS38H

an internet web IAS38I

ract, or a portion IAS39H

IAS39A

IAS39B

IAS39D

E F G I

300

301

302

303

304

305

306

307

308

309

310

323

324

325

326

327


59/492


Page 59 Of 493

g the year?

IAS39C

ognised financial

of financial

IAS39E

gnised financial

ent of financial

IAS39F

ing purposeshedged items?

IAS39G

ase, or acquire IAS40A

ase that is IAS40H

ase, or acquire

erty?

IAS40B

elating to an IAS40C

a non-monetary

sset(s)?

IAS40I

its investment IAS40D

vestment IAS40E

IAS40F

ropertyr permanently

IAS40G

m third parties IAS40J

E F G I

328

329

330

331

332

333

334

335

336

337

338

339

340

341

342


60/492


Page 60 Of 493

h respect to

cal assets?

IAS41A

value of any of IAS41B

ventions related

grants that

IAS41C

ice concession IFRIC12A

rvice concession IFRIC12B

service IFRIC12C

s to its owners IFRIC17A

of the assets

when the entity

IFRIC17B

nt and IFRIC18A

IFRIC18B

E F G I

343

344

345

346

347

348

349

350

353

354

355

356

357

358


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nts

Yes

ine

ith the result

he entity to

IFRIC19A

IFRIC20A

IFRIC20B

E F G I

359

360

363

364

365

367


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Page 62 of 493 04/26/2013 13:17:02

Summary of IFRS Presentation/Disclosure Tailoring Questions

IFRS 1 First-time Adoption of International Financial Reportin

Is the entity a first-time adopter in terms of IFRS 1 in the c

IFRS 2 Share-based Payment

IFRS 3 Business Combinations

IFRS 4 Insurance Contracts

IFRS 5 Non-current Assets Held for Sale and Discontinued Op

Did the entity have any non-current assets or disposal grou

Did the entity have any discontinued operations?

IFRS 6 Exploration for and Evaluation of Mineral Resources

Did the entity have any share-based payment arrangement

IFRS 2?


prior reporting period?

Is the acquisition date of a business combination after the e

reporting period but before the financial statements are aut

Did the entity issue any insurance contracts (including reins

or hold any reinsurance contracts?

Did the entity have any non-current assets or disposal grou

or discontinued operations, during the current period or afte

period?

Did the entity sell any non-current assets or disposal groups

reporting period?

Are the criteria in paragraphs 7 and 8 of IFRS 5 for classific

sale met after the reporting period but before the authorisafinancial statements for issue?


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IFRS 7 Financial Instruments: Disclosures (entity has not yet

Does the entity have any financial instruments?

IFRS 7 Financial Instruments: Disclosures (entity has adopted

(amended) Does the entity have any financial instruments?


IFRS 8 Operating Segments

Does the entity :



IFRS 10 Consolidated Financial Statements

Has the entity incurred expenditure related to exploration amineral resources?

(a) have a debt or equity instruments that are traded in a p

example, a domestic or foreign stock exchange or an over-t

market); or

(b) file or is in the process of filing, its (consolidated) financiwith a securities commission or other regulatory organisatio

of issuing any class of instruments in a public market; or

(c) choose to disclose voluntary information about segment

described as segment information.

Has the entity applied IFRS 9 (and the amendments to othe

Appendix C of IFRS 9) for a period beginning before 1 Janua

Has the entity applied IFRS 9 (and the amendments to othe

Appendix C of IFRS 9) for a period beginning before 1 Janua

Did the entity implement any fair value hedges of the intere

of a portion of a portfolio of financial assets or financial liabil


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IFRS 11 Joint Arrangements

Was the entity previously accounting in separate financial st


IFRS 12 Disclosures of Interests in Other Entities


IFRS 13 Fair Value Measurement

IAS 1 Presentation of Financial Statements

Does the entity present an income statement?

Is the entity applying IFRS 10 for an annual period beginninJanuary 2013?

Has the entity transitioned from proportionate consolidation

equity method, while accounting for joint ventures?

Has the entity transitioned from the equity method to accouand liabilities?

Does the entity have any interests in other entities, for exa

subsidiaries, joint arrangements (i.e., joint operations or joi

associates or unconsolidated structured entities?

Does the entity have assets or liabilities that are measured

recurring or non-recurring basis in the statement of financia

initial recognition?

Does the entity have assets or liabilities not measured at fai

statement of financial position but for which the fair value is


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IAS 2 Inventories

Did the entity have inventories?

IAS 7 Statement of Cash Flows

Does management, in extremely rare circumstances, conclucompliance with a requirement in an IFRS would be so misl

would conflict with the objective of financial statements set

Conceptual Framework for Financial Reporting?

Has the entity departed from a requirement of an IFRS in a

does that departure affect the amounts recognised in the fin

statements for the current period?

Is management aware, in making its assessment of the enticontinue as a going concern, of material uncertainties relate

conditions that may cast significant doubt upon the entitys

continue as a going concern?

Did the entity change the end of its reporting period and ar

statements presented for a period longer or shorter than on

Has the entity applied an accounting policy retrospectively,

retrospective restatement of items in its financial statement

items in its financial statements or otherwise changed the p

items in its financial statements?

Does a presentation based on liquidity provide information t

and more relevant than presentation on a current/non-curr

Did the entity breach a provision of a long-term loan agree

the end of the reporting period with the effect that the liabili

payable on demand?

Did the entity hold a puttable financial instrument or an inst

imposes on the entity some obligations arising on liquidatio

Did the entity have any cash flows arising from an investme

associate or a subsidiary accounted by the use of the equity(e.g. dividends or advances)?


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IAS 8 Accounting Policies, Changes in Accounting Estimates

Did the entity discover any prior period errors?

IAS 10 Events after the Reporting Period

IAS 11 Construction Contracts

Did the entity have any construction contracts, for which it i

Did the entity have any cash flows arising from an investmecontrolled entity accounted for by the use of the proportion

or equity method ?

Did the entity have any cash flows arising from changes ininterests in subsidiaries and other businesses?

Did the entity change any accounting policies during the rep

to the initial application of a standard?

Did the entity voluntarily change any accounting policies du

period?

Has the entity not applied a new IFRS that has been issuedeffective?

Did the entity change any accounting estimate that has an

current or future reporting periods?

Has the entity applied IFRSs in a previous reporting periodmost recent previous annual financial statements, provide a

unreserved statement of compliance with IFRSs?

Are dividends declared (i.e. the dividends are appropriately

are no longer at the discretion of the entity) after the reportbefore the financial statements are authorised for issue?

Has the entity received information after the reporting perio

conditions that existed at the end of the reporting period?

Have any non-adjusting events occurred after the reportingbefore the financial statements are authorised for issue?


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IAS 12 Income Taxes

Did the entity have any deferred tax assets?

IAS 16 Property, Plant and Equipment

Did the entity hold or acquire any property, plant or equipm

IAS 17 Leases

Is the entity a lessee under any operating lease?

Is the entity a lessor under any finance lease?

Is the entity subject to income tax in a jurisdiction wherebyare payable at a higher or lower rate, or may be refundable

part or all of the net profit or retained earnings is paid out a

Are changes in tax rates or tax laws enacted or announced

reporting period?

Does the entity have any obligations to dismantle, remove

of property, plant and equipment (commonly referred to as

decommissioning, restoration and similar liabilities)?

Did the entity hold any assets under finance leases (i.e. the

under a finance lease)?

Did the entity hold any assets which are leased out under o

(i.e. the entity is a lessor under an operating lease)?

Are any of the arrangements where the entity is acting as a

lessee (either under any operating lease or under a financinleaseback arrangements?

Did the entity enter into an arrangement, comprising a transeries of related transactions, that does not take the legal f

but that conveys a right to use an asset (e.g. an item of pro

equipment) in return for a payment or series of payments?


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IAS 18 RevenueDid the entity recognise any revenue?

Does the entity enter into agreements for the construction

IAS 19 Employee Benefits

Did the entity provide any short-term employee benefits?

Did the entity provide any other long-term employee benefi

Did the entity offer or grant any termination benefits?

IAS 19(2011) Employee BenefitsDid the entity provide any short-term employee benefits?

Did the entity provide any other long-term employee benefi

Did the entity offer or grant any termination benefits?

IAS 20 Accounting for Government Grants and Disclosure of

Did the entity receive any government grants?

Did the entity have any arrangements that have a legal forthat do not, in substance, involve a lease under IAS 17?

Did the entity participate in any defined benefit plans for pobenefits?

Did the entity participate in any defined contributions plans

employment benefits?

Did the entity participate in any defined benefit plans for pobenefits?

Did the entity participate in any defined contributions plans

employment benefits?


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IAS 21 The Effects of Changes in Foreign Exchange Rates

Did the entity :

- have transactions or balances in foreign currencies;

- have any foreign operations; or

- present its financial statements in a foreign currency?

IAS 23 Borrowing Costs

Did the entity inc

ifrs compliance presentationanddisclosurechecklist 2012

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