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IT Manager

Dear Sir,

  I just brought the IFRS charts 2014. I'm in the progress discussion with Fiannace officer to follow this standard but I having difficulty to understand the Account No. Notice that Account No consists of non-current & currect.

I do notice that at digit 5 also got - value.

May I know what does digit 5 & 6 - mean? 

Can you please advice?

Hope to hear from you soon.


Thank you and regards,

GY Teh


The two digits after the first hyphen denote a second dimension.  For example, on line 1002, Raw materials and consumables classified by nature can be also classified by function. 




In this case account would be Raw materials and consumables (nature) also classified to Cost of sales (function)




Account would then be Raw materials and consumables (nature) also classified as Distribution (function)




At many companies this second dimension is a department run as a second numerical series.



The last number after the second hyphen is used to distinguish.  If it has a zero value, this distinction is not made.  1 means its universal, 2 non-current and 3 current.


If you have any more questions I'll be glad to help.



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