International Financial Reporting Standards

= Full coverage = Partial coverage

Purpose of standards of Framework through the lens of ‹IR›

About
Provide high quality, transparent and comparable information for investors, provide world capital markets with a common language for financial reporting, promote capital market stability through transparent financial reporting and promote consistent application of standards

Scope of standards of Framework through the lens of ‹IR›

Financial capital
Manufactured capital
Intellectual capital
Human capital
Social and relationship capital
Natural capital
Full Partial Partial Partial Partial

IFRS AND FINANCIAL CAPITAL

IAS 1 Presentation of Financial Statements
IAS 7 Statement of Cash Flows
IAS 17 Leases
IAS 23 Borrowing Costs
IFRS 7 Financial Instruments: Disclosures
IFRS 9 Classification of Financial Instruments
IFRS 11 Joint Arrangements
IFRS 15 Revenue

IFRS AND MANUFACTURED CAPITAL

IAS 2 Accounting for Inventories
IAS 11 Construction Contracts
IAS 16 Property, Plant and Equipment
IAS 17 Leases
IAS 36 Impairment of Assets
IFRIC 6 Liabilities Arising from Participating in a Specific Market – Waste Electrical and Electronic Equipment
IFRIC 15 Agreements for the Construction of Real Estate

IFRS AND INTELLECTUAL CAPITAL

IAS 38 Intangible Assets
IFRS 3 Business Combinations
IFRS 11 Joint Arrangements

IFRS AND HUMAN CAPITAL

IAS 19 Employee Benefits
IAS 26 Accounting and Reporting by Retirement Benefit Plans
IFRS 2 Share-based Payment

IFRS AND NATURAL CAPITAL

IFRS 6 Exploration for and Evaluation of Mineral Resources
IAS 41 Agriculture
IFRIC 6 Liabilities Arising from Participating in Specific Market – Waste Electrical and Electronic Equipment
IFRIC 20 Stripping Costs for the Production Phase of a Surface Mine

Content of standards of Framework through the lens of ‹IR›

Organisational overview and external environment
Governance
Business model
Risks and opportunities
Strategy and resource allocation
Performance
Outlook
Partial Partial Partial Partial Partial

IFRS AND ORGANIZATIONAL OVERVIEW AND EXTERNAL ENVIRONMENT

IAS 1 Presentation of Financial Statements, Description of the Business
IFRS 8 Operating Segments
IFRS 12 Disclosures of Interests in Other Entities

IFRS AND BUSINESS MODEL

IFRS 3 Business Combinations
IFRS 8 Operating Segments
IFRS 9 Classification of Financial Instruments

IFRS AND RISKS AND OPPORTUNITIES

IAS 1 Presentation of Financial Statements, Going Concern
IAS 1 Presentation of Financial Statements, Uncertainties Arising from Estimation
IAS 17 Leases, Operating Lease Disclosures
IAS 37 Provisions, Contingent Liabilities and Contingent Assets
IFRS 7 Financial Instruments: Disclosures
IFRS 12 Disclosures of Interests in Other Entities

IFRS AND STRATEGY AND RESOURCE ALLOCATION

IAS 38 Intangible Assets, Research and Development
IFRS 8 Operating Segments

IFRS AND PERFORMANCE

IAS 1 Presentation of Financial Statements
IAS 1 Presentation of Financial Statements, Other Comprehensive Income
IAS 1 Presentation of Financial Statements, Statement of Shareholders’ Equity
IAS 7 Statement of Cash Flows
IAS 33 Earnings Per Share


Dialogue participants

CDP
CDSB
FASB
GRI
IASB
IIRC
ISO
SASB