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Introduction to International Financial Reporting Standards | |
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IASB Framework | |
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Presentation of Financial Statements (IAS 1) | |
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Inventories (IAS 2) | |
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Cash Flow Statements (IAS 7) | |
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Accounting Policies, Changes in Accounting Estimates and Errors (IAS 8) | |
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Events After the Balance Sheet Date (IAS 10) | |
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Construction Contracts (IAS 11) | |
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Income Taxes (IAS 12) | |
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Segment Reporting (IAS 14) | |
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Property, Plant, and Equipment (IAS 16) | |
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Leases (IAS 17) | |
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Revenue (IAS 18) | |
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Employee Benefits (IAS 19) | |
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Accounting for Government Grants and Disclosure of Government Assistance (IAS 20) | |
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The Effects of Changes in Foreign Exchange Rates (IAS 21) | |
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Borrowing Costs (IAS 23) | |
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Related Party Disclosures (IAS 24) | |
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Accounting and Reporting by Retirement Benefit Plans (IAS 26) | |
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Consolidated and Separate Financial Statements (IAS 27) | |
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Investments in Associates (IAS 28) | |
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Financial Reporting in Hyperinflationary Economies (IAS 29) | |
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Disclosures in the Financial Statements of Banks and Similar Financial Institutions (IAS 30) | |
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Interests in Joint Ventures (IAS 31) | |
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Financial Instruments: Presentation (IAS 32) | |
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Financial Instruments: Recognition and Measurement (IAS 39) | |
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Earnings Per Share (IAS 33) | |
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Interim Financial Reporting (IAS 34) | |
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Impairment of Assets (IAS 36) | |
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Provisions, Contingent Liabilities, and Contingent Assets (IAS 37) | |
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Intangible Assets (IAS 38) | |
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Investment Property (IAS 40) | |
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Agriculture (IAS 41) | |
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First-Time Adoption of International Financial Reporting Standards (IFRS 1) | |
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Share-Based Payments (IFRS 2) | |
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Business Combinations (IFRS 3) | |
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Insurance Contracts (IFRS 4) | |
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Noncurrent Assets Held for Sale and Discontinued Operations (IFRS 5) | |
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Exploration for and Evaluation of Mineral Resources (IFRS 6) | |
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Financial Instruments: Disclosures (IFRS 7) | |
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Index | |