Airline Disclosure Guides (ADGs)
These Airline Disclosure Guides (ADGs) were compiled by the IATA Industry Accounting Working Group (IAWG) in association with KPMG. The ADGs cover the latest accounting practices, principally from airlines reporting under IFRS or its equivalents, to highlight key issues, judgments and disclosures made by airlines. They are designed to help in the development and analysis of airlines’ annual reports.
The four guides cover:
Download ADG – Hedging – April 2016 (pdf)
Download ADG Maintenance accounting– April 2016 (pdf)
Aircraft acquisition cost and depreciation
Download ADG Aircraft acquisition cost & depreciation – April 2016 (pdf)
Download ADG Segment reporting – April 2016 (pdf)
Source materials: IATA Publications
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