International GAAP 2019

Volume 11 International GAAP 12 The IASB's Conceptual Framework 353 Presentation of financial statements and accounting policies 1074 Non-current assets held for sale and discontinued operations 1815 First-time adoption 2096 Consolidated financial statements 3577 Consolidation procedures and non-controlling interests 4638 Separate and individual financial statements 5319 Business combinations 58710 Business combinations under common control 70511 Investments in associates and joint ventures 74512 Joint arrangements ... 82313 Disclosure of interests in other entities 87514 Fair value measurement 93115 Foreign exchange 110516 Hyperinflation 117517 Intangible assets 120918 Property, plant and equipment 129319 Investment property 134920 Impairment of fixed assets and goodwill 142121 Capitalisation of borrowing costs 154722 Inventories 1575Index of extracts from financial statements index 1Index of standards index 7Index index 105Volume 223 Leases (IAS 17) 160124 Leases (IFRS 16) 168525 Government grants 177126 Service concession arrangements 179327 Provisions, contingent liabilities and contingent assets 186328 Revenue 195729 Income taxes 233330 Share-based payment 249931 Employee benefits 276132 Operating segments 284333 Earnings per share 288734 Events after the reporting period 294135 Related party disclosures 296136 Statement of cash flows 299737 Interim financial reporting 304338 Agriculture 312739 Extractive industries 3179Index of extracts from financial statements index 1Index of standards index 7Index index 105Volume 340 Financial instruments: Introduction 340141 Financial instruments: Definitions and scope 340942 Financial instruments: Derivatives and embedded derivatives 344343 Financial instruments: Financial liabilities and equity 348344 Financial instruments: Classification 359145 Financial instruments: Recognition and initial measurement 365746 Financial instruments: Subsequent measurement 368147 Financial instruments: Impairment 371948 Financial

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