SECTION V
INVESTMENTS IN ASSOCIATES, JOINT VENTURES, SUBSIDIARIES, IMPAIRMENT OF ASSETS AND BUSINESS COMBINATIONS
Chapter 16: Consolidated Financial Statements and Separate Financial Statements (IAS 27)
SIC 12, Consolidation—Special Purpose Entities
Chapter 17: Investments in Associates (IAS 28)
Chapter 18: Interests in Joint Ventures (IAS 31)
SIC 13, Jointly Controlled Entities—Non-Monetary Contributions by Venturers
Chapter 19: Impairment of Assets (IAS 36)
Chapter 20: Business Combinations (IFRS 3)
Chapter 21: Non-Current Assets Held for Sale and Discontinued Operations (IFRS 5)
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