Twelve topics, six frameworks, five facets each.
Every cell is one claim about one framework, cited to the standard and dated. Badges show how much of a topic has cleared human review.
Revenue recognition
When and how much revenue a seller recognises from contracts with customers, how multi-element and long-term contracts are split and timed, and what the revenue note must show.
Leases
Whether a lessee puts leased assets and lease obligations on the balance sheet, how the P&L charge is shaped, and what off-balance commitments must be disclosed.
Financial instruments
How receivables, investments, debt and derivatives are classified, measured (amortised cost or fair value), impaired (expected vs incurred loss), hedged, split between debt and equity, and disclosed.
Property, plant & equipment
What goes into the cost of a tangible fixed asset, whether it may be carried above cost, how it is depreciated and impaired, and which roll-forward and valuation disclosures the notes must carry.
Intangible assets & goodwill
Which intangibles reach the balance sheet (development, software, brands), whether goodwill is amortised or only impairment-tested, and what an IFRS group must undo in local books.
Impairment of assets
When a non-financial asset or goodwill is written down to its recoverable amount, at what unit, on discounted or undiscounted cash flows, and whether the write-down can ever be reversed.
Provisions & contingencies
When an uncertain obligation goes on the balance sheet, at what amount and discount rate, and which contingencies stay in the notes; the thresholds and expense-only provisions differ by framework.
Income taxes
How current and deferred tax are recognised, measured and disclosed, including deferred tax assets, uncertain tax positions and the treatment of loss carryforwards.
Consolidation & scope
Which entities a group must fold into consolidated financial statements, how control is tested, and how subsidiaries, joint arrangements and associates are measured, presented and disclosed.
Business combinations
How an acquirer identifies a business combination and measures the assets acquired and liabilities assumed at the acquisition date; ongoing goodwill accounting is covered in intangibles-goodwill.
Employee benefits & pensions
How short-term pay, defined contribution and defined benefit pensions, other long-term benefits and termination benefits are recognised, measured and disclosed.
Presentation of financial statements
Which statements make up a complete set, how the balance sheet and income statement are classified and subtotalled, cash flow method choices, and what notes and management reports must disclose.