Table of Contents
Chapter 2: The IASB’s Conceptual Framework
Chapter 3: Presentation of financial statements and accounting policies
Chapter 4: Non-current assets held for sale and discontinued operations
Chapter 5: First-time adoption
Chapter 6: Consolidated financial statements (IAS 27)
Chapter 7: Consolidated financial statements (IFRS 10)
Chapter 8: Consolidation procedures and non-controlling interests
Chapter 9: Separate and individual financial statements
Chapter 10: Business combinations
Chapter 11: Common control business combinations
Chapter 12: Investments in associates and joint ventures
Chapter 13: Joint ventures (IAS 31)
Chapter 14: Joint arrangements (IFRS 11)
Chapter 15: Disclosure of interests in other entities
Chapter 16: Fair value measurement
Chapter 20: Property, plant and equipment
Chapter 21: Investment property
Chapter 22: Impairment of fixed assets and goodwill
Chapter 23: Capitalisation of borrowing costs
Chapter 25: Construction contracts
Chapter 28: Service concession arrangements
Chapter 29: Provisions, contingent liabilities and contingent assets
Chapter 30: Revenue recognition
Chapter 32: Share-based payment
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