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Free IFRS Self-Checks

Work through recognition, measurement, presentation, disclosure, evidence, and next-step questions for the IFRS topics finance teams encounter most.

Tools shown: 0

Revenue (IFRS 15)

01 12 steps

IFRS 15 Bill-and-Hold Arrangements

This free, guided checker walks your finance team through the key decision points for IFRS 15 Bill-and-Hold Arrangements. Answer a few questions to see the likely treatment and the evidence to document.

02 12 steps

IFRS 15 Consignment Arrangements

This free, guided checker walks your finance team through the key decision points for IFRS 15 Consignment Arrangements. Answer a few questions to see the likely treatment and the evidence to document.

03 12 steps

IFRS 15 Construction Contract Revenue

This free, guided checker walks your finance team through the key decision points for IFRS 15 Construction Contract Revenue. Answer a few questions to see the likely treatment and the evidence to document.

04 12 steps

IFRS 15 Costs to Obtain and Fulfil Contracts

This free, guided checker walks your finance team through the key decision points for IFRS 15 Costs to Obtain and Fulfil Contracts. Answer a few questions to see the likely treatment and the evidence to document.

05 11 steps

IFRS 15 Customer Loyalty Programmes

This free, guided checker walks your finance team through the key decision points for IFRS 15 Customer Loyalty Programmes. Answer a few questions to see the likely treatment and the evidence to document.

06 11 steps

IFRS 15 Franchise Fee Revenue

This free, guided checker walks your finance team through the key decision points for IFRS 15 Franchise Fee Revenue. Answer a few questions to see the likely treatment and the evidence to document.

07 11 steps

IFRS 15 Non-Refundable Upfront Fees

This free, guided checker walks your finance team through the key decision points for IFRS 15 Non-Refundable Upfront Fees. Answer a few questions to see the likely treatment and the evidence to document.

08 12 steps

IFRS 15 Series of Performance Obligations

This free, guided checker walks your finance team through the key decision points for IFRS 15 Series of Performance Obligations. Answer a few questions to see the likely treatment and the evidence to document.

10 9 steps

IFRS 15 Revenue Contract Assessment

This free, guided checker walks your finance team through the key decision points for IFRS 15 Revenue Contract Assessment. Answer a few questions to see the likely treatment and the evidence to document.

11 11 steps

IFRS 15 Contract Modification Assessment

This free, guided checker walks your finance team through the key decision points for IFRS 15 Contract Modification Assessment. Answer a few questions to see the likely treatment and the evidence to document.

12 12 steps

IFRS 15 Licensing of Intellectual Property

This free, guided checker walks your finance team through the key decision points for IFRS 15 Licensing of Intellectual Property. Answer a few questions to see the likely treatment and the evidence to document.

13 7 steps

IFRS 15 Principal versus Agent Assessment

This free, guided checker walks your finance team through the key decision points for IFRS 15 Principal versus Agent Assessment. Answer a few questions to see the likely treatment and the evidence to document.

14 12 steps

IFRS 15 Significant Financing Component

This free, guided checker walks your finance team through the key decision points for IFRS 15 Significant Financing Component. Answer a few questions to see the likely treatment and the evidence to document.

15 11 steps

IFRS 15 Subscription Software and SaaS

This free, guided checker walks your finance team through the key decision points for IFRS 15 Subscription Software and SaaS. Answer a few questions to see the likely treatment and the evidence to document.

Leases (IFRS 16)

16 11 steps

IFRS 16 Lease Discount Rate

This free, guided checker walks your finance team through the key decision points for IFRS 16 Lease Discount Rate. Answer a few questions to see the likely treatment and the evidence to document.

18 7 steps

IFRS 16 Lease Modification Assessment

This free, guided checker walks your finance team through the key decision points for IFRS 16 Lease Modification Assessment. Answer a few questions to see the likely treatment and the evidence to document.

19 12 steps

IFRS 16 Sale and Leaseback

This free, guided checker walks your finance team through the key decision points for IFRS 16 Sale and Leaseback. Answer a few questions to see the likely treatment and the evidence to document.

20 12 steps

IFRS 16 Lease Term Assessment

This free, guided checker walks your finance team through the key decision points for IFRS 16 Lease Term Assessment. Answer a few questions to see the likely treatment and the evidence to document.

21 8 steps

IFRS 16 Lessee Assessment

This free, guided checker walks your finance team through the key decision points for IFRS 16 Lessee Assessment. Answer a few questions to see the likely treatment and the evidence to document.

22 11 steps

IFRS 16 Lessor Lease Classification

This free, guided checker walks your finance team through the key decision points for IFRS 16 Lessor Lease Classification. Answer a few questions to see the likely treatment and the evidence to document.

23 11 steps

IFRS 16 Low-Value Asset Exemption

This free, guided checker walks your finance team through the key decision points for IFRS 16 Low-Value Asset Exemption. Answer a few questions to see the likely treatment and the evidence to document.

24 12 steps

IFRS 16 Lessee Lease Modification

This free, guided checker walks your finance team through the key decision points for IFRS 16 Lessee Lease Modification. Answer a few questions to see the likely treatment and the evidence to document.

25 12 steps

IFRS 16 Sublease Accounting

This free, guided checker walks your finance team through the key decision points for IFRS 16 Sublease Accounting. Answer a few questions to see the likely treatment and the evidence to document.

Financial instruments (IFRS 9, IFRS 7, IAS 32)

26 11 steps

IFRS 9 Purchased Credit-Impaired Assets

This free, guided checker walks your finance team through the key decision points for IFRS 9 Purchased Credit-Impaired Assets. Answer a few questions to see the likely treatment and the evidence to document.

27 12 steps

IFRS 9 Embedded Derivatives Separation

This free, guided checker walks your finance team through the key decision points for IFRS 9 Embedded Derivatives Separation. Answer a few questions to see the likely treatment and the evidence to document.

28 7 steps

IFRS 9 Expected Credit Loss Assessment

This free, guided checker walks your finance team through the key decision points for IFRS 9 Expected Credit Loss Assessment. Answer a few questions to see the likely treatment and the evidence to document.

29 11 steps

IFRS 9 Fair Value Option Election

This free, guided checker walks your finance team through the key decision points for IFRS 9 Fair Value Option Election. Answer a few questions to see the likely treatment and the evidence to document.

30 7 steps

IFRS 9 Financial Asset Classification

This free, guided checker walks your finance team through the key decision points for IFRS 9 Financial Asset Classification. Answer a few questions to see the likely treatment and the evidence to document.

31 11 steps

IFRS 9 Financial Guarantee Contracts

This free, guided checker walks your finance team through the key decision points for IFRS 9 Financial Guarantee Contracts. Answer a few questions to see the likely treatment and the evidence to document.

32 11 steps

IFRS 9 Financial Asset Derecognition

This free, guided checker walks your finance team through the key decision points for IFRS 9 Financial Asset Derecognition. Answer a few questions to see the likely treatment and the evidence to document.

33 12 steps

IFRS 7 Financial Instrument Disclosures

This free, guided checker walks your finance team through the key decision points for IFRS 7 Financial Instrument Disclosures. Answer a few questions to see the likely treatment and the evidence to document.

34 9 steps

IAS 32 Financial Liability versus Equity

This free, guided checker walks your finance team through the key decision points for IAS 32 Financial Liability versus Equity. Answer a few questions to see the likely treatment and the evidence to document.

35 10 steps

IFRS 9 Financial Liability Modification

This free, guided checker walks your finance team through the key decision points for IFRS 9 Financial Liability Modification. Answer a few questions to see the likely treatment and the evidence to document.

36 11 steps

IFRS 9 Hedge Accounting Designation

This free, guided checker walks your finance team through the key decision points for IFRS 9 Hedge Accounting Designation. Answer a few questions to see the likely treatment and the evidence to document.

37 12 steps

IFRS 9 Individual Impairment Assessment

This free, guided checker walks your finance team through the key decision points for IFRS 9 Individual Impairment Assessment. Answer a few questions to see the likely treatment and the evidence to document.

38 11 steps

IFRS 9 Loan Commitments and Undrawn Facilities

This free, guided checker walks your finance team through the key decision points for IFRS 9 Loan Commitments and Undrawn Facilities. Answer a few questions to see the likely treatment and the evidence to document.

39 11 steps

IFRS 9 Modification of Financial Assets

This free, guided checker walks your finance team through the key decision points for IFRS 9 Modification of Financial Assets. Answer a few questions to see the likely treatment and the evidence to document.

42 11 steps

IFRS 9 Reclassification of Financial Assets

This free, guided checker walks your finance team through the key decision points for IFRS 9 Reclassification of Financial Assets. Answer a few questions to see the likely treatment and the evidence to document.

44 11 steps

IFRS 9 Simplified ECL for Trade Receivables

This free, guided checker walks your finance team through the key decision points for IFRS 9 Simplified ECL for Trade Receivables. Answer a few questions to see the likely treatment and the evidence to document.

Impairment of assets (IAS 36)

45 11 steps

IAS 36 Goodwill Impairment Testing

This free, guided checker walks your finance team through the key decision points for IAS 36 Goodwill Impairment Testing. Answer a few questions to see the likely treatment and the evidence to document.

46 8 steps

IAS 36 Impairment and CGU Assessment

This free, guided checker walks your finance team through the key decision points for IAS 36 Impairment and CGU Assessment. Answer a few questions to see the likely treatment and the evidence to document.

47 11 steps

IAS 36 Reversal of Impairment Loss

This free, guided checker walks your finance team through the key decision points for IAS 36 Reversal of Impairment Loss. Answer a few questions to see the likely treatment and the evidence to document.

Business combinations & consolidation (IFRS 3, 10, 11, 12; IAS 27, 28)

48 8 steps

IAS 28 Associate and Significant Influence

This free, guided checker walks your finance team through the key decision points for IAS 28 Associate and Significant Influence. Answer a few questions to see the likely treatment and the evidence to document.

49 12 steps

IFRS 3 Business Combination and Goodwill

This free, guided checker walks your finance team through the key decision points for IFRS 3 Business Combination and Goodwill. Answer a few questions to see the likely treatment and the evidence to document.

51 11 steps

IFRS 3 Common Control Business Combinations

This free, guided checker walks your finance team through the key decision points for IFRS 3 Common Control Business Combinations. Answer a few questions to see the likely treatment and the evidence to document.

52 9 steps

IFRS 10 Consolidation and Control Assessment

This free, guided checker walks your finance team through the key decision points for IFRS 10 Consolidation and Control Assessment. Answer a few questions to see the likely treatment and the evidence to document.

55 11 steps

IFRS 10 Loss of Control and Deconsolidation

This free, guided checker walks your finance team through the key decision points for IFRS 10 Loss of Control and Deconsolidation. Answer a few questions to see the likely treatment and the evidence to document.

59 11 steps

IFRS 10 Intercompany Transaction Elimination

This free, guided checker walks your finance team through the key decision points for IFRS 10 Intercompany Transaction Elimination. Answer a few questions to see the likely treatment and the evidence to document.

60 12 steps

IFRS 10 Investment Entity Exemption

This free, guided checker walks your finance team through the key decision points for IFRS 10 Investment Entity Exemption. Answer a few questions to see the likely treatment and the evidence to document.

61 9 steps

IFRS 11 Joint Arrangements Assessment

This free, guided checker walks your finance team through the key decision points for IFRS 11 Joint Arrangements Assessment. Answer a few questions to see the likely treatment and the evidence to document.

62 11 steps

IFRS 3 Measurement Period Adjustments

This free, guided checker walks your finance team through the key decision points for IFRS 3 Measurement Period Adjustments. Answer a few questions to see the likely treatment and the evidence to document.

63 11 steps

IFRS 10 Non-Controlling Interests

This free, guided checker walks your finance team through the key decision points for IFRS 10 Non-Controlling Interests. Answer a few questions to see the likely treatment and the evidence to document.

64 11 steps

IFRS 3 Reverse Acquisition Accounting

This free, guided checker walks your finance team through the key decision points for IFRS 3 Reverse Acquisition Accounting. Answer a few questions to see the likely treatment and the evidence to document.

65 11 steps

IAS 27 Separate Financial Statements

This free, guided checker walks your finance team through the key decision points for IAS 27 Separate Financial Statements. Answer a few questions to see the likely treatment and the evidence to document.

66 12 steps

IFRS 10 Step Acquisition to Control

This free, guided checker walks your finance team through the key decision points for IFRS 10 Step Acquisition to Control. Answer a few questions to see the likely treatment and the evidence to document.

67 12 steps

IFRS 12 Unconsolidated Structured Entities

This free, guided checker walks your finance team through the key decision points for IFRS 12 Unconsolidated Structured Entities. Answer a few questions to see the likely treatment and the evidence to document.

69 12 steps

IFRS 10 Potential Voting Rights Assessment

This free, guided checker walks your finance team through the key decision points for IFRS 10 Potential Voting Rights Assessment. Answer a few questions to see the likely treatment and the evidence to document.

Income taxes (IAS 12)

70 12 steps

IAS 12 Current and Deferred Tax Presentation

This free, guided checker walks your finance team through the key decision points for IAS 12 Current and Deferred Tax Presentation. Answer a few questions to see the likely treatment and the evidence to document.

72 11 steps

IAS 12 Deferred Tax Recognition

This free, guided checker walks your finance team through the key decision points for IAS 12 Deferred Tax Recognition. Answer a few questions to see the likely treatment and the evidence to document.

73 12 steps

IAS 12 and IAS 20 Investment Tax Credits

This free, guided checker walks your finance team through the key decision points for IAS 12 and IAS 20 Investment Tax Credits. Answer a few questions to see the likely treatment and the evidence to document.

Assets: PP&E, intangibles, property (IAS 16, 38, 40, 23; IFRS 6)

75 12 steps

IAS 23 Borrowing Costs Capitalization

This free, guided checker walks your finance team through the key decision points for IAS 23 Borrowing Costs Capitalization. Answer a few questions to see the likely treatment and the evidence to document.

76 11 steps

IAS 38 IAS 37 and IAS 2 Emission Allowances

This free, guided checker walks your finance team through the key decision points for IAS 38 IAS 37 and IAS 2 Emission Allowances. Answer a few questions to see the likely treatment and the evidence to document.

77 12 steps

IAS 40 Investment Property Assessment

This free, guided checker walks your finance team through the key decision points for IAS 40 Investment Property Assessment. Answer a few questions to see the likely treatment and the evidence to document.

78 11 steps

IFRS 6 Exploration and Evaluation Assets

This free, guided checker walks your finance team through the key decision points for IFRS 6 Exploration and Evaluation Assets. Answer a few questions to see the likely treatment and the evidence to document.

79 12 steps

IAS 16 Property Plant and Equipment

This free, guided checker walks your finance team through the key decision points for IAS 16 Property Plant and Equipment. Answer a few questions to see the likely treatment and the evidence to document.

81 8 steps

IAS 38 Software and Intangible Assets

This free, guided checker walks your finance team through the key decision points for IAS 38 Software and Intangible Assets. Answer a few questions to see the likely treatment and the evidence to document.

Inventory & agriculture (IAS 2, IAS 41)

83 11 steps

IAS 2 Inventory Measurement

This free, guided checker walks your finance team through the key decision points for IAS 2 Inventory Measurement. Answer a few questions to see the likely treatment and the evidence to document.

Employee benefits & share-based payment (IAS 19, IFRS 2)

84 11 steps

IFRS 2 Cash-settled Share-based Payment

This free, guided checker walks your finance team through the key decision points for IFRS 2 Cash-settled Share-based Payment. Answer a few questions to see the likely treatment and the evidence to document.

85 11 steps

IAS 19 Defined Benefit Employee Benefits

This free, guided checker walks your finance team through the key decision points for IAS 19 Defined Benefit Employee Benefits. Answer a few questions to see the likely treatment and the evidence to document.

86 12 steps

IAS 19 Defined Contribution Employee Benefits

This free, guided checker walks your finance team through the key decision points for IAS 19 Defined Contribution Employee Benefits. Answer a few questions to see the likely treatment and the evidence to document.

88 11 steps

IFRS 2 Group Share-based Payment Arrangements

This free, guided checker walks your finance team through the key decision points for IFRS 2 Group Share-based Payment Arrangements. Answer a few questions to see the likely treatment and the evidence to document.

89 11 steps

IAS 19 Other Long-term Employee Benefits

This free, guided checker walks your finance team through the key decision points for IAS 19 Other Long-term Employee Benefits. Answer a few questions to see the likely treatment and the evidence to document.

90 9 steps

IFRS 2 Share-based Payment Assessment

This free, guided checker walks your finance team through the key decision points for IFRS 2 Share-based Payment Assessment. Answer a few questions to see the likely treatment and the evidence to document.

Provisions & contingencies (IAS 37)

96 11 steps

IAS 37 Onerous Contract Provision

This free, guided checker walks your finance team through the key decision points for IAS 37 Onerous Contract Provision. Answer a few questions to see the likely treatment and the evidence to document.

97 8 steps

IAS 37 Provisions and Contingencies Assessment

This free, guided checker walks your finance team through the key decision points for IAS 37 Provisions and Contingencies Assessment. Answer a few questions to see the likely treatment and the evidence to document.

Foreign currency & hyperinflation (IAS 21, IAS 29)

99 12 steps

IAS 21 Foreign Exchange Translation

This free, guided checker walks your finance team through the key decision points for IAS 21 Foreign Exchange Translation. Answer a few questions to see the likely treatment and the evidence to document.

100 11 steps

IAS 21 Disposal of Foreign Operation

This free, guided checker walks your finance team through the key decision points for IAS 21 Disposal of Foreign Operation. Answer a few questions to see the likely treatment and the evidence to document.

Fair value measurement (IFRS 13)

103 11 steps

IFRS 13 Fair Value Measurement

This free, guided checker walks your finance team through the key decision points for IFRS 13 Fair Value Measurement. Answer a few questions to see the likely treatment and the evidence to document.

Held for sale & discontinued operations (IFRS 5)

104 11 steps

IFRS 5 Discontinued Operations Presentation

This free, guided checker walks your finance team through the key decision points for IFRS 5 Discontinued Operations Presentation. Answer a few questions to see the likely treatment and the evidence to document.

First-time adoption (IFRS 1)

106 11 steps

IFRS 1 First-Time Adoption Optional Exemptions

This free, guided checker walks your finance team through the key decision points for IFRS 1 First-Time Adoption Optional Exemptions. Answer a few questions to see the likely treatment and the evidence to document.

Insurance contracts (IFRS 17)

108 12 steps

IFRS 17 Insurance Contracts Recognition

This free, guided checker walks your finance team through the key decision points for IFRS 17 Insurance Contracts Recognition. Answer a few questions to see the likely treatment and the evidence to document.

Presentation, policies & disclosure (IAS 1, 7, 8, 10, 24, 33, 34; IFRS 8)

109 10 steps

IAS 8 Accounting Errors and Restatement

This free, guided checker walks your finance team through the key decision points for IAS 8 Accounting Errors and Restatement. Answer a few questions to see the likely treatment and the evidence to document.

111 8 steps

IAS 7 Cash Flow Classification

This free, guided checker walks your finance team through the key decision points for IAS 7 Cash Flow Classification. Answer a few questions to see the likely treatment and the evidence to document.

112 11 steps

IAS 7 Interest and Dividend Classification

This free, guided checker walks your finance team through the key decision points for IAS 7 Interest and Dividend Classification. Answer a few questions to see the likely treatment and the evidence to document.

113 11 steps

IAS 1 Comparative Information Restatement

This free, guided checker walks your finance team through the key decision points for IAS 1 Comparative Information Restatement. Answer a few questions to see the likely treatment and the evidence to document.

114 12 steps

IAS 33 Basic and Diluted Earnings Per Share

This free, guided checker walks your finance team through the key decision points for IAS 33 Basic and Diluted Earnings Per Share. Answer a few questions to see the likely treatment and the evidence to document.

115 10 steps

IAS 10 Events After the Reporting Period

This free, guided checker walks your finance team through the key decision points for IAS 10 Events After the Reporting Period. Answer a few questions to see the likely treatment and the evidence to document.

116 8 steps

IAS 1 Going Concern and Disclosure Assessment

This free, guided checker walks your finance team through the key decision points for IAS 1 Going Concern and Disclosure Assessment. Answer a few questions to see the likely treatment and the evidence to document.

117 8 steps

IAS 34 Interim Financial Reporting

This free, guided checker walks your finance team through the key decision points for IAS 34 Interim Financial Reporting. Answer a few questions to see the likely treatment and the evidence to document.

118 12 steps

IAS 10 Non-Adjusting Events Disclosure

This free, guided checker walks your finance team through the key decision points for IAS 10 Non-Adjusting Events Disclosure. Answer a few questions to see the likely treatment and the evidence to document.

119 12 steps

IFRS 8 Operating Segments Disclosure

This free, guided checker walks your finance team through the key decision points for IFRS 8 Operating Segments Disclosure. Answer a few questions to see the likely treatment and the evidence to document.

120 12 steps

IAS 1 Presentation of Financial Statements

This free, guided checker walks your finance team through the key decision points for IAS 1 Presentation of Financial Statements. Answer a few questions to see the likely treatment and the evidence to document.

122 11 steps

IAS 7 Statement of Cash Flows Direct Method

This free, guided checker walks your finance team through the key decision points for IAS 7 Statement of Cash Flows Direct Method. Answer a few questions to see the likely treatment and the evidence to document.

Other IFRS topics

123 9 steps

Client Money Recognition and Presentation

This free, guided checker walks your finance team through the key decision points for Client Money Recognition and Presentation. Answer a few questions to see the likely treatment and the evidence to document.

124 12 steps

IAS 20 Government Grants Recognition

This free, guided checker walks your finance team through the key decision points for IAS 20 Government Grants Recognition. Answer a few questions to see the likely treatment and the evidence to document.

125 8 steps

IFRS Materiality Assessment

This free, guided checker walks your finance team through the key decision points for IFRS Materiality Assessment. Answer a few questions to see the likely treatment and the evidence to document.

126 8 steps

IFRS Records for Auditor

This free, guided checker walks your finance team through the key decision points for IFRS Records for Auditor. Answer a few questions to see the likely treatment and the evidence to document.

127 11 steps

IFRIC 23 Uncertain Tax Positions

This free, guided checker walks your finance team through the key decision points for IFRIC 23 Uncertain Tax Positions. Answer a few questions to see the likely treatment and the evidence to document.

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