IFRS Disclosure Reports

Eagle Accounting provides several International Financial Reporting Standards (IFRS) Disclosure reports to support the IFRS 9 standards for the accounting of financial assets and financial liabilities and the reporting of amortized costs and impairments.

IFRS Carrying Value & Fair Value of Financial Assets & Financial Liabilities

The IFRS Carrying Value & Fair Value of Financial Assets & Financial Liabilities report displays the carrying value and fair value summarized at the investment category level across various regulatory categories.

Classic grid report views available for this report include:

• Assets. This view groups assets by security type with security details.

• Liabilities. This view groups liabilities by security type with security details.

Advanced report views available for this report include:

• Assets Summary. This view groups assets by security type and primary asset id.

• Liabilities Summary. This view groups liabilities by security type and primary asset id.

• Totals. This view displays totals for assets and liabilities.

To create the Carrying Value & Fair Value of Financial Assets & Financial Liabilities report:

1. In Accounting Center, in the left navigation pane, click Reports > Compliance Reports > Financial Statement > IFRS Disclosure Report. 

   You see the IFRS Disclosure Report panel.

2. In the Report Name field, select Carrying Value & Fair Value of Assets & Liabilities, if not already selected.

3. Complete the options on the IFRS Disclosure Report panel.

4. Under Result Options, click Grid or Advanced Report for the report view you want.

5. Click Submit.
   The report appears on your desktop for the view selected.

IFRS Investment Income for Financial Assets & Financial Liabilities Report

The IFRS Investment Income for Financial Assets & Financial Liabilities report displays investment income summarized by dividend income, interest income, realized gains/losses, unrealized gains/losses, and impairment/loss recovery, with detailed information across several regulatory categories.

Classic grid report views available for this report include:

• Financial Assets. This view groups financial assets by security type with security details

• Financial Liabilities. This view groups liabilities by security type with security details.

Advanced report views available for this report include:

• Financial Assets Summary. This view totals financial assets by security type and primary asset id.

• Financial Liabilities Summary. This view totals financial liabilities by security type and primary asset id.

• Assets. This is an optional detail view of assets grouped by security type.

• Liabilities. This is an optional detail view of liabilities grouped by security type.

• Totals. This view displays totals for assets and liabilities.

To create the Investment Income For Financial Assets & Financial Liabilities report:

1. In Accounting Center, in the left navigation pane, click Reports > Compliance Reports > Financial Statement > IFRS Disclosure Report. 

   You see the IFRS Disclosure Report panel.

2. In the Report Name field, select Investment Income for Financial Assets & Financial Liabilities.

3. Complete the options on the IFRS Disclosure Report panel.

4. Under Result Options, click Grid or Advanced Report for the report view you want.

5. Click Submit.
   The report results appear on your desktop for the view selected.

IFRS Unrealized Gains/Losses Report

The IFRS Unrealized Gains/Losses report details several aspects of unrealized gains and losses summarized by investment category.

Classic grid report views available for this report include:

• Available For Sale Securities. This view displays unrealized gains/losses grouped by security type, with details by security.

• All Other Categories. This view displays unrealized gains/losses grouped by security type with details by security.

Advanced report views available for this report include:

• Available For Sale Securities Summary. This view totals unrealized gains/losses for sale securities by security type.

• All Other Categories Summary. This view totals unrealized gains/losses for sale securities by security type.

• Available For Sale Securities. This view displays unrealized gains/losses for sale securities by security type.

• All Other Categories. This view displays unrealized gains/losses for other category securities by security type.

To create the Unrealized Gains/Losses report:

1. In Accounting Center, in the left navigation pane, click Reports > Compliance Reports > Financial Statement > IFRS Disclosure Report. 

   You see the IFRS Disclosure Report panel.

2. In the Report Name field, select Unrealized Gains/Losses.

3. Complete the options on the IFRS Disclosure Report panel. 

4. Under Result Options, click Grid or Advanced Report for the report view you want.

5. Click Submit.
   The report results appear on your desktop for the view selected.

IFRS Reclassifications Between Investment Categories Report

The IFRS Reclassifications Between Investment Categories report displays interportfolio transfers, including a transfer in and transfer out report record for each transaction, totaled by investment type.

To create the Reclassifications Between Investment Categories report:

1. In Accounting Center, in the left navigation pane, click Reports > Compliance Reports > Financial Statement > IFRS Disclosure Report. 

   You see the IFRS Disclosure Report panel.

2. In the Report Name field, select Reclassifications Between Investment Categories.

3. Complete the options on the IFRS Disclosure Report panel.

4. Under Result Options, click Grid or Advanced Report for the report view you want.

5. Click Submit.
   The report results appear on your desktop for the view selected. The grid report view is the Reclassifications Between Investment Categories, with transfer in and transfer out details by security within investment type. The advanced report views include the Summary view, with total transfer in and total transfer for several categories, including fair value option, held for trading, available for sale, available for sale at cost, held to maturity, and loans/receivables; and the Detail view, with total transfer in and total transfer by security within investment type.

IFRS Contractual Maturities of Securities by Carrying Value Report

The IFRS Contractual Maturities of Securities by Carrying Value report displays the total carrying value for positions for a given report date. The maturity date of the positions groups the results by date range categories.

To create the Contractual Maturities of Securities by Carrying Value report:

1. In Accounting Center, in the left navigation pane, click Reports > Compliance Reports > Financial Statement > IFRS Disclosure Report. 

   You see the IFRS Disclosure Report panel.

2. In the Report Name field, select Contractual Maturities of Securities by Carrying Value.

3. Complete the options on the IFRS Disclosure Report panel.

4. Under Result Options, click Grid or Advanced Report for the report view you want.

5. Click Submit.
   The report results appear on your desktop for the view selected. The grid report view is the Contractual Maturities of Securities by Carrying Value, with the total carrying value by security, grouped by investment type and maturity date range. The advanced report views include the Summary and Detail views of the total carrying value by investment type and maturity date range.

IFRS Disclosure for Gross Continuous Months of Unrealized Losses Report

The IFRS Disclosure for Gross Continuous Months of Unrealized Losses report displays holdings at the position level that have a gross unrealized loss. The report categorizes holdings with an unrealized loss as either less than 12 continuous months or more than 12 continuous months that the security continues to reflect an unrealized loss.

To create the Disclosure for Gross Continuous Months of Unrealized Losses report:

1. In Accounting Center, in the left navigation pane, click Reports > Compliance Reports > Financial Statement > IFRS Disclosure Report. 

   You see the IFRS Disclosure Report panel.

2. In the Report Name field, select Disclosure for Gross Continuous Months of Unrealized Losses.

3. Complete the options on the IFRS Disclosure Report panel. 

4. Under Result Options, click Grid or Advanced Report for the report view you want.

5. Click Submit.
   The report results appear on your desktop for the view selected. The grid report view is the Gross Unrealized Losses on Investment Securities, with position holdings that have a gross unrealized loss, grouped by less than 12 continuous months and more than 12 continuous months. The advanced report views include the Summary view, with totals by security type, grouped by less than 12 continuous months and more than 12 continuous months with the number of months a security has continued to reflect an unrealized loss, including the calculated percentage loss; and the Detail view, with security detail, grouped by less than 12 continuous months and more than 12 continuous months.

IFRS Gross Continuous Months of Unrealized Losses Report

The IFRS Gross Continuous Months of Unrealized Losses report displays holdings at the lot level that have a gross unrealized loss. The report categorizes holdings with an unrealized loss as either less than 12 continuous months or more than 12 continuous months that the security continues to reflect an unrealized loss.

To create the Gross Continuous Months of Unrealized Losses report:

1. In Accounting Center, in the left navigation pane, click Reports > Compliance Reports > Financial Statement > IFRS Disclosure Report. 

   You see the IFRS Disclosure Report panel.

2. In the Report Name field, select Gross Continuous Months of Unrealized Losses.

3. Complete the options on the IFRS Disclosure Report panel. 

4. Under Result Options, click Grid or Advanced Report for the report view you want.

5. Click Submit.
   The report results appear on your desktop for the view selected. The grid report view is the Gross Unrealized Losses on Investment Securities, with lot level holdings that have a gross unrealized loss, grouped by less than 12 continuous months and more than 12 continuous months. The advanced report views include the Summary view, with totals by security type, grouped by less than 12 continuous months and more than 12 continuous months with the number of months a security has continued to reflect an unrealized loss, including the calculated percentage loss; and the Detail view, with security detail, grouped by less than 12 continuous months and more than 12 continuous months.

IFRS Statement of Other Comprehensive Income Report

The IFRS Statement of Other Comprehensive Income report displays positions for available-for-sale securities with realized or unrealized gains/losses from Other Comprehensive Income (OCI) summarized by G/L account.

To create the Statement of Other Comprehensive Income report:

1. In Accounting Center, in the left navigation pane, click Reports > Compliance Reports > Financial Statement > IFRS Disclosure Report. 

   You see the IFRS Disclosure Report panel.

2. In the Report Name field, select Statement of Other Comprehensive Income.

3. Complete the options on the IFRS Disclosure Report panel.

4. Under Result Options, click Grid or Advanced Report for the report view you want.

5. Click Submit.
   The report results appear on your desktop for the view selected. The grid report view is the Statement of Other Comprehensive Income, with unrealized gains/losses by general ledger account. The advanced report views include the Summary view, with totals for unrealized gains/losses from OCI; and the Detail view, with totals for unrealized gains/losses from OCI by general ledger account.

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