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Chapter 2
Volume Ii
23 standards (1–41)
- 1Presentation of Financial Statements
- 2Inventories
- 7Statement of Cash Flows
- 8Accounting Policies, Changes in Accounting Estimates and Errors
- 10Events after the reporting period
- 12Income Taxes
- 16Property, Plant and Equipment
- 19Employee Benefits
- 20Accounting for Government Grants and Disclosure of Government Assistance
- 21The Effects of Changes in Foreign Exchange Rates
- 23Borrowing Costs
- 24Related Party Disclosures
- 27Separate Financial Statements
- 28Investments in Associates and Joint Ventures
- 29Financial Reporting in Hyperinflationary Economies
- 32Financial Instruments Presentation
- 33Earnings per Share
- 34Interim Financial Reporting
- 36Impairment of Assets
- 37Provisions, Contingent Liabilities and Contingents Assets
- 38Intangible Assets
- 40Investment Property
- 41Agriculture