Airline Disclosure Guides (ADGs)

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)

Maintenance accounting

Download ADG Maintenance accounting– April 2016 (pdf)

Aircraft acquisition cost and depreciation

Download ADG Aircraft acquisition cost & depreciation – April 2016 (pdf)

Segment reporting

Download ADG Segment reporting – April 2016 (pdf)


Source materials: IATA Publications

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Gossamer Crossing’s approach is to build capacity and capabilities. We integrate with the local countries where we operate to find a common, meaningful approach that meets the needs of our clients.

We believe that local development is built upon individual leadership, strong institutions, and innovation. This approach has long distinguished Gossamer Crossing, and it has had a profound cumulative impact.


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