International GAAP 2012, 3 Vols.

Volume 11 International GAAP 12 The IASB's Conceptual Framework 393 Presentation of financial statements and accounting policies 694 Non-current assets held for sale and discontinued operations 1395 First-time adoption 1696 Consolidated financial statements (IAS 27) 3197 Consolidated financial statements (IFRS 10) 3558 Consolidation procedures and non-controlling interests 4519 Separate and individual financial statements 50510 Business combinations 55911 Common control business combinations 67912 Associates 71313 Joint ventures (IAS 31) 80914 Joint arrangements (IFRS 11) 86715 Disclosure of interests in other entities 93716 Fair value measurement 98717 Foreign exchange 108518 Hyperinflation 115119 Intangible assets 118720 Property, plant and equipment 127121 Investment property 1319Index of extracts from financial statements index 1Index of standards index 7Index index 79Volume 222 Impairment of fixed assets and goodwill 137323 Capitalisation of borrowing costs 146924 Inventories 149125 Construction contracts 151126 Leases 153527 Government grants 162128 Service concession arrangements 163729 Provisions, contingent liabilities and contingent assets 168330 Revenue recognition176531 Income taxes 185732 Share-based payment 198733 Employee benefits 222134 Operating segments 230735 Earnings per share 234136 Events after the reporting period 240537 Related party disclosures 242138 Statement of cash flows 245739 Interim financial reporting 250140 Agriculture 257541 Extractive industries 2605Index of extracts from financial statements index 1Index of standards index 7Index index 79Volume 342 Financial instruments: Introduction 283943 Financial instruments: Definitions and scope 285744 Financial instruments: Derivatives and embedded derivatives 289145 Financial instruments: Financial liabilities and equity 293346 Financial instruments: Classification (IAS 39) 303547 Financial instruments: Classification (IFRS 9) 305948 Financial instruments: Recognition and initial

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