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Chapter
I
2
3
4
5
6
7
8
9
10
II
12
13
14
IS
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
Index
CONTENTS
Title
Introduction to International Financial Reporting Stand ard s
.
IASB
Framework
.
Presentation of Financi al Statements (lAS
I)
.
Inventories (lAS 2)
..
Cash Flow Statements (lAS 7)
.
Accounting Polici es, Changes in Accounting Estimates and Errors (lAS 8)
.
Events After the Balance Sheet Date (lAS 10)
..
Construction Contra cts (lAS II )
.
Income Tax es (lAS 12)
..
Segment Reporting (lAS 14)
..
Appendix: Operating Segments (IFRS 8)
.
Property, Plant, and Equipment (lAS 16)
.
Leases (lAS 17)
.
Revenue (lAS 18)
.
Employee Benefits (lAS 19)
..
Accounting for Government Grants and Disclosure of Government
Assistance (lAS 20)
..
The Effects of Changes in Foreign Exchange Rates (lAS 21)
.
Borrowin g Costs (lAS 23)
.
Related-Party Disclosures (lAS 24)
.
Accounting and Reporting by Retirement Benefit Plans (lAS 26)
..
Consolidated and Separate Financial Statements ( lAS 27)
..
Investments in Associates (lAS 28)
..
Financial Repo rting in Hyperinflationary Economies (lAS 29)
.
Interests in Joint Ventures (lAS 31)
..
Financial Instruments: Presentati on (lAS 32)
.
Financial Instruments: Recognition and Measurement (lAS 39)
..
Earnings Per Share (lAS 33)
.
Interim Financi al Reporting (lAS 34)
.
Impairment of Assets (lAS 36)
..
Provisions, Cont ingent Liabilities, and Contingent Assets (lAS 37)
.
Intangible Assets (lAS 38)
..
Investment Propert y (lAS 40 )
.
Agriculture (lAS 41)
.
First-Time Adopti on of Intern ational Financial Reporting Standards (IFRS I)
Share-Based Payments (IFRS 2)
..
Business Combinations (IFRS 3)
..
Insurance Contracts (IFRS 4)
..
Noncurrent Assets Held for Sale and Discontinued Operations (IFRS 5)
.
Exploration for and Evaluation of Mineral Resources (IFRS 6)
.
Financial Instruments: Disclo sure s (IFRS 7)
..
Page No .
I
8
13
27
35
51
61
67
77
94
103
108
117
129
137
lSI
159
170
176
186
193
202
210
215
221
236
286
299
304
317
330
345
353
362
382
402
421
428
440
448
461