PART ONE: Introduction to IFRS
Chapter 1 Introduction to international financial reporting
Chapter 2 Conceptual framework for financial reporting
PART TWO: Reporting and presentation
Chapter 3 Presentation of financial statements (IAS 1)
Chapter 4 Accounting policies (IAS 8 and IFRS 1)
PART THREE: Income statement and balance sheet items
Chapter 5 Revenue (IAS 18) and construction contracts (IAS 11)
Chapter 6 Inventories (IAS 2)
Chapter 7 Property, plant and equipment (IAS 16) and investment property (IAS 40)
Chapter 8 Leases (IAS 17)
Chapter 9 Intangible assets (IAS 38)
Chapter 10 Impairment of assets (IAS 36)
Chapter 11 Provisions, contingencies and events after the balance sheet date (IAS 37 and IAS 10)
Chapter 12 Taxation (IAS 12)
Chapter 13 Employee benefits (IAS 19)
PART FOUR: Reporting for financial instruments
Chapter 14 Financial instruments: classification
Chapter 15 Financial instruments: recognition, derecognition, measurement and disclosures
PART FIVE: Reporting and DisclosuresChapter 16 Statement of cash flows (IAS 7)
Chapter 17 Other issues relating to reporting and disclosures (IFRS 8, IAS 33 and IAS 24)
PART SIX: Group reporting
Chapter 18 Concepts of control and consolidation
Chapter 19 How to prepare consolidated financial statements
Chapter 22 Investments in associates (IAS 28) and interests in joint ventures (IAS 31)
GLOSSARY
