Applying IFRS for SMEs

Foreword
Preface
List of Abbreviations

Chapter 1 Scope of the IFRS for SMEs
Chapter 2 Concepts and Pervasive Principles
Chapter 3 Financial Statement Presentation
Chapter 4 Statement of Cash Flows
Chapter 5 Consolidated and Separate Financial Statements
Chapter 6 Business Combinations and Goodwill
Chapter 7 Accounting Policies, Estimates, and Errors
Chapter 8 Inventories
Chapter 9 Investments in Associates
Chapter 10 Investments in Joint Ventures
Chapter 11 Investment Property
Chapter 12 Property, Plant, and Equipment
Chapter 13 Intangible Assets Other than Goodwill
Chapter 14 Impairment of Assets
Chapter 15 Provisions and Contingencies
Chapter 16 Liabilities and Equity
Chapter 17 Financial Instruments
Chapter 18 Leases
Chapter 19 Share-Based Payment
Chapter 20 Employee Benefits
Chapter 21 Income Tax
Chapter 22 Revenue
Chapter 23 Government Grants
Chapter 24 Borrowing Costs
Chapter 25 Foreign Currency Translation
Chapter 26 Hyperinflation
Chapter 27 Events after the End of the Reporting Period
Chapter 28 Related Party Disclosures
Chapter 29 Specialized Activities
Chapter 30 Transition to the IFRS for SMEs

Index