Part 1 Conceptual Framework 1
1 The IASB and its Conceptual Framework 3
Part 2 Elements 23
2 Financial statement presentation 25
3 Revenue from contracts with customers 55
4 Inventories 83
5 Property, plant and equipment 109
6 Intangible assets 151
7 Impairment of assets 173
8 Fair value measurement 199
9 Leases 223
10 Provisions, contingent liabilities and contingent assets 259
11 Employee benefits 279
12 Owners’ equity: share capital and reserves 307
13 Financial instruments 331
14 Share- based payment 379
15 Income taxes 403
Part 3 Presentation and Disclosures 433
16 Statement of cash flows 435
17 Key notes disclosures 457
18 Operating segments 479
19 Business combinations 497
Part 4 Economic Entities 523
20 Consolidation: controlled entities 525
21 Consolidation: wholly owned subsidiaries 539
22 Consolidation: intragroup transactions 561
23 Consolidation: non- controlling interest 585
24 Translation of foreign currency transactions and the financial statements of foreign entities 625
