About IFRS Disclosure Reports

The International Accounting Standards Board (IASB) established the International Financial Reporting Standards 9 (IFRS 9) requirements for the accounting of financial assets and financial liabilities to standardize accounting practices for entity reporting. Effective January 2013, the IFRS standards require reports that use improved classifications and measurements of assets and liabilities and display the amortized costs and impairments for financial instruments.

The IFRS 9 standard defines several new regulatory categories, including Amortized Cost (AC), Fair Value Through Profit Loss (FVTPL), and Fair Value Through Other Comprehensive Income (FVTOCI).

Eagle Accounting offers the following IFRS Disclosure reports:

• IFRS Carrying Value & Fair Value of Financial Assets & Financial Liabilities
• IFRS Investment Income For Financial Assets & Financial Liabilities
• IFRS Unrealized Gains/Losses
• IFRS Reclassifications Between Investment Categories
• IFRS Contractual Maturities of Securities by Carrying Value
• IFRS Disclosure for Gross Continuous Months of Unrealized Losses
• IFRS Gross Continuous Months of Unrealized Losses
• IFRS Statement of Other Comprehensive Income

IFRS Disclosure Panel Options

The IFRS Disclosure report panel allows you to submit IFRS Disclosure reports. See "IFRS Disclosure Reports" for details about submitting these reports. You can select from several available report views and specify advanced reporting options that sort and filter report results. A definition of the options on the IFRS Disclosure panel follows.

Search Criteria

• Entity ID.  Specifies a portfolio, sector portfolio, composite portfolio, or Master Fund by the entity ID of the entity.
• Entity Name. Specifies a portfolio, sector portfolio, composite portfolio, or Master Fund by name of the entity.
• Accounting Basis. Specifies the accounting basis for the entity. For example, USTAX, GAAP, or IFRS.
• Report Name. Specifies the IFRS report by name.
  Options include:
  –  Carrying Value & Fair Value of Assets & Liabilities (Default)
  –  Investment Income for Assets & Liabilities
  –  Unrealized Gains/Losses
  –  Reclassifications between Investment Categories
  –  Contractual Maturities of Securities by Carrying Value
  –  Disclosure of Gross Continuous Months of Unrealized Losses
  –  Gross Continuous Months of Unrealized Losses
  –  Statement of Other Comprehensive Income

• Report Date. Specifies the effective date for your report results. The default is today's date.
• Detail Selection. Specifies whether to use Summary (rolled up) or Detailed report results. Default is Summary.
• Display Zero Holdings. Indicates whether to filter zero holdings. Default is No.
• Display Currency Positions. Indicates whether to filter currency positions. Default is No.

Selection Criteria

• Report Filters. Allows you to show/hide additional report and security filters. The default is No.
• Advanced Report Options. Allows you to show/hide advanced report, group, sort, and format options. The default is No.
• Filter Security By. Allows you to show/hide the additional report filters.
  Options include:
  –  Security Cross Reference (Default). If you select this option the panel unhides the Xref Type and Xref Security ID fields for data entry.
  –  Issue Name. If you select this option, the panel unhides the Issue Name field for data entry.
  –  Primary Asset ID. If you select this option, the panel unhides the Primary Asset ID field for data entry.
• Detail Tab Selection. Allows you to select detail, summary, or both as report results.
• Report Groups. You can group the report results.
  Options include:
  –  Account/Sector
  –  Investment Type
  –  Security Type (Group 1 Default)
  –  Ledger Account Description
  –  Transfer Type
  –  OCI Display Order
  –  Primary Asset ID
  –  GL Acct Number
  –  Sub Security Type?
  –  Process Security Type
  –  Long Short
• Report Sorts. You can sort the report results.
  Options include:
  –  Account/Sector
  –  GL Account Number
  –  Investment Type (Sort 1 Default)
  –  Security Type
  –  Processing Security Type
  –  Primary Asset ID
  –  Country
  –  Long Short
  –  Ticker Symbol
  –  Security Alias (Sort 2 Default)