About the Authors vii
1 Introduction To International Financial Reporting Standards 1
2 Conceptual Framework 15
3 Presentation of Financial Statements 41
4 Statement of Financial Position 63
5 Statements of Profit or Loss and Other Comprehensive Income, and Changes in Equity 77
6 Statement of Cash Flows 99
7 Accounting Policies, Changes in Accounting Estimates and Errors 117
8 Inventories 139
9 Property, Plant and Equipment 157
10 Borrowing Costs 187
11 Intangible Assets 195
12 Investment Property 225
13 Impairment of Assets and Non-Current Assets Held for Sale 239
14 Consolidations, Joint Arrangements, Associates and Separate Financial Statements 261
15 Business Combinations 313
16 Shareholders’ Equity 365
17 Share-Based Payment 389
18 Current Liabilities, Provisions, Contingencies and Events After the Reporting Period 423
19 Employee Benefits 457
20 Revenue from Contracts with Customers 483
21 Government Grants 523
22 Leases 537
23 Foreign Currency 567
24 Financial Instruments 599
25 Fair Value 729
26 Income Taxes 759
27 Earnings Per Share 797
28 Operating Segments 815
29 Related Party Disclosures 835
30 Accounting and Reporting by Retirement Benefit Plans 849
31 Agriculture 857
32 Extractive Industries 873
33 Accounting for Insurance Contracts 883
34 Interim Financial Reporting 909
35 Hyperinflation 929
36 First-Time Adoption of International Financial Reporting Standards 939
Index
