Applying IFRS Standards (Paperback, 5 ed)

Part 1 Conceptual Framework 1

1 The IASB and its Conceptual Framework 3

Part 2 Elements 23

2 Financial statement presentation 25

3 Revenue from contracts with customers 55

4 Inventories 83

5 Property, plant and equipment 109

6 Intangible assets 151

7 Impairment of assets 173

8 Fair value measurement 199

9 Leases 223

10 Provisions, contingent liabilities and contingent assets 259

11 Employee benefits 279

12 Owners’ equity: share capital and reserves 307

13 Financial instruments 331

14 Share- based payment 379

15 Income taxes 403

Part 3 Presentation and Disclosures 433

16 Statement of cash flows 435

17 Key notes disclosures 457

18 Operating segments 479

19 Business combinations 497

Part 4 Economic Entities 523

20 Consolidation: controlled entities 525

21 Consolidation: wholly owned subsidiaries 539

22 Consolidation: intragroup transactions 561

23 Consolidation: non- controlling interest 585

24 Translation of foreign currency transactions and the financial statements of foreign entities 625