IFRS Tools
Free calculators and classifiers for the most common IFRS accounting decisions — each built on official standard references and paragraph citations.
IFRS 9SPPI Test ToolDetermine whether a financial asset meets the solely payments of principal and interest criterion for amortised cost measurement.IFRS 13Fair Value Hierarchy ClassifierClassify your valuation inputs into Level 1, 2, or 3 of the IFRS 13 fair value hierarchy based on observability.IFRS 16Lease Liability CalculatorCalculate initial lease liability and right-of-use asset using present value of future lease payments per IFRS 16.IFRS 15Revenue Recognition NavigatorWalk through the IFRS 15 five-step model to identify performance obligations, allocate transaction prices, and determine recognition timing.IAS 36IAS 36 Impairment & SensitivityCalculate recoverable amount, compare to carrying amount, and run sensitivity analyses on key assumptions for impairment testing.IFRS 9ECL Staging ToolStage financial instruments into ECL Stage 1, 2, or 3 based on changes in credit quality since initial recognition.