Author Bios vii
1 Introduction to International Financial Reporting Standards 1
2 Conceptual Framework 15
3 Presentation of Financial Statements 41
4 Statement of Financial Position 63
5 Statements of Profit or Loss and Other Comprehensive Income, and
Changes in Equity 77
6 Statement of Cash Flows 99
7 Accounting Policies, Changes in Accounting Estimates and Errors
117
8 Inventories 139
9 Property, Plant and Equipment 157
10 Borrowing Costs 187
11 Intangible Assets 195
12 Investment Property 225
13 Impairment of Assets and Non-Current Assets Held for Sale
239
14 Consolidations, Joint Arrangements, Associates and Separate
Financial Statements 263
15 Business Combinations 315
16 Shareholders’ Equity 367
17 Share-Based Payment 389
18 Current Liabilities, Provisions, Contingencies and Events After
the Reporting Period 423
19 Employee Benefits 455
20 Revenue from Contracts with Customers 479
21 Government Grants 519
22 Leases 533
23 Foreign Currency 563
24 Financial Instruments 595
25 Fair Value 723
26 Income Taxes 753
27 Earnings Per Share 791
28 Operating Segments 809
29 Related Party Disclosures 829
30 Accounting and Reporting by Retirement Benefit Plans 843
31 Agriculture 851
32 Extractive Industries 867
33 Accounting for Insurance Contracts 877
34 Interim Financial Reporting 899
35 Hyperinflation 919
36 First-Time Adoption of International Financial Reporting
Standards 929
Index 961
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organisation dedicated to consistent and high-quality standards of
financial reporting and auditing practices worldwide.
www.pkf.com.
PKF International Limited administers a family of legally
independent firms and does not accept any responsibility or
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