Applying Ifrs Standards (Paperback, 4)

PART 1 CONCEPTUAL FRAMEWORK 1 The IASB and its Conceptual Framework PART 2 ELEMENTS 2 Shareholders' equity: share capital and reserves 3 Fair value measurement 4 Revenue 5 Provisions, contingent liabilities & contingent assets 6 Income taxes 7 Financial instruments 8 Share-based payment 9 Inventories 10 Employee benefits 11 Property, plant and equipment 12 Leases 13 Intangible assets 14 Business combinations 15 Impairment of assets 16 Accounting for mineral resources 17 Agriculture PART 3 DISCLOSURE 18 Financial statement presentation 19 Statement of cash flows 20 Earnings per share 21 Operating segments 22 Related party disclosures PART 4 ECONOMIC ENTITIES 23 Consolidation: controlled entities 24 Consolidation: wholly owned subsidiaries 25 Consolidation: intragroup transactions 26 Consolidation: non-controlling interest 27 Consolidation: other issues 28 Translation of the financial statement of foreign entities 29 Associates and joint ventures 30 Joint arrangements