SECTION X
OTHER GENERAL STANDARDS
Chapter 35: Inventories (IAS 2)
IFRIC 20, Stripping Costs in the Production Phase of a Surface Mine
Chapter 36: Income Taxes (IAS 12)
SIC 21, Income Taxes—Recovery of Revalued Non-Depreciable Assets
SIC 25, Income Taxes—Changes in the Tax Status of an Entity or Its Shareholders
Chapter 37: Leases (IAS 17)
SIC 15, Operating Leases—Incentives
SIC 27, Evaluating the Substance of Transactions Involving the Legal Form of a Lease
IFRIC 4, Determining Whether an Arrangement Contains a Lease
Chapter 38: The Effects of Changes in Foreign Exchange Rates (IAS 21)
SIC 7, Introduction of the Euro
Chapter 39: Related Party Disclosures (IAS 24)
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