International GAAP 2020

Volume 1 1 International GAAP 1 2 The IASB's Conceptual Framework 37 3 Presentation of financial statements and accounting policies 109 4 Non-current assets held for sale and discontinued operations 183 5 First-time adoption 213 6 Consolidated financial statements 357 7 Consolidation procedures and non-controlling interests 463 8 Separate and individual financial statements 535 9 Business combinations 597 10 Business combinations under common control 719 11 Investments in associates and joint ventures 765 12 Joint arrangements 845 13 Disclosure of interests in other entities 899 14 Fair value measurement 951 15 Foreign exchange 1125 16 Hyperinflation 1197 17 Intangible assets 1231 18 Property, plant and equipment 1317 19 Investment property 1375 20 Impairment of fixed assets and goodwill 1447 21 Capitalisation of borrowing costs 1579 22 Inventories 1609 Index of extracts from financial statements 1 Index of standards 7 Index 105 Volume 2 23 Leases 1635 24 Government grants 1733 25 Service concession arrangements 1755 26 Provisions, contingent liabilities and contingent assets 1827 27 Revenue: Introduction and scope 1917 28 Revenue: Identify the contract and performance obligations 1953 29 Revenue: Determine and allocate the transaction price 2053 30 Revenue: Recognition 2143 31 Revenue: Licences, warranties and contract costs 2201 32 Revenue: Presentation and disclosure 2271 33 Income taxes 2319 34 Share-based payment 2493 35 Employee benefits 2755 36 Operating segments 2841 37 Earnings per share 2883 38 Events after the reporting period 2937 39 Related party disclosures 2957 40 Statement of cash flows 2995 41 Interim financial reporting 3045 42 Agriculture 3125 43 Extractive industries 3181 Index of extracts from financial statements 1 Index of standards 7 Index 105 Volume 3 44 Financial instruments: Introduction 3425 45 Financial instruments: Definitions and scope 3433 46 Financial instruments: Derivatives and embedded derivatives 3469 47 Financial instruments:

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