SECTION IV
NONCURRENT ASSETS, PROVISIONS, CURRENT LIABILITIES AND ASSETS
Chapter 11: Property, Plant and Equipment (IAS 16)
IFRIC 1, Changes in Existing Decommissioning, Restoration, and Similar Liabilities
Chapter 12: Borrowing Costs (IAS 23)
Chapter 13: Provisions, Contingent Liabilities (IAS 37)
IFRIC 5, Rights to Interests Arising from Decommissioning, Restoration, and Environmental Rehabilitation Funds
IFRIC 6, Liabilities Arising from Participating in a Specific Market—Waste Electrical and Electronic Equipment
Chapter 14: Intangible Assets (IAS 38)
SIC 32, Web Site Costs
Chapter 15: Investment Property (IAS 40)
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