Contents
Chapter 1: Worldwide convergence on IFRS
The use of IAS/IFRS in the world
Small and medium-sized business
Chapter 2: Content of financial statements
IAS 1 presentation of financial statements
Statement of Comprehensive Income
Statement of Financial Position
Statement of Changes in Equity
Accounting policies and changes
Appendix: The IASB Conceptual Framework
Chapter 3: Investments in other companies
Translation of foreign subsidiaries
Appendix: Fair value measurement
Chapter 4: Income statement items
Accounting in hyperinflationary economies
Chapter 5: Balance sheet items