Table of Contents
- The development of International GAAP
- The quest for a conceptual framework for financial reporting
- Presentation of financial statements and accounting policies
- Non-current assets held for sale and discontinued operations
- First-time adoption
- Consolidated financial statements
- Consolidation procedures and non-controlling interests
- Separate and individual financial statements
- Business combinations
- Common control business combinations
- Associates
- Joint ventures
- Foreign exchange
- Hyperinflation
- Intangible assets
- Property, plant and equipment
- Investment property
- Impairment of fixed assets and goodwill
- Capitalisation of borrowing costs
- Inventories
- Construction contracts
- Leases
- Transactions with governments: grants and service concession arrangements
- Provisions, contingent liabilities and contingent assets
- Revenue recognition
- Income taxes
- Share-based payment
- Employee benefits
- Financial instruments: Introduction
- Financial instruments: Recognition, derecognition and offset
- Financial instruments: Financial liabilities and equity
- Financial instruments: Measurement
- Financial instruments: Hedge accounting
- Financial instruments: Disclosures
- Operating segments
- Earnings per share
- Events after the reporting period
- Related party disclosures
- Statement of cash flows
- Interim financial reporting
- Agriculture
- Extractive industries
- Insurance contracts
