Applying International Financial Reporting Standards

PART 1 CONCEPTUAL FRAMEWORK
1 The IASB and its Conceptual Framework

PART 2 ELEMENTS
2 Owners equity: share capital and reserves
3 Fair value measurement
4 Revenue from contracts with customers
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
Online chapter A Exploration for and evaluation of mineral resources
Online chapter B Agriculture

PART 3 PRESENTATION AND DISCLOSURES
16 Financial statement presentation
17 Statement of cash flows
18 Operating segments
19 Other key notes disclosures

PART 4 ECONOMIC ENTITIES
20 Consolidation: controlled entities
21 Consolidation: wholly owned subsidiaries
22 Consolidation: intragroup transactions
23 Consolidation: non–controlling interest
24 Translation of the financial statements of foreign entities

Online chapter C Associates and joint ventures
Online chapter D Joint arrangements