International GAAP 2021 (eBook)

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Volume 1

1 International GAAP 1

2 The IASB's Conceptual Framework 39

3 Presentation of financial statements and accounting policies 109

4 Non-current assets held for sale and discontinued operations 187

5 First-time adoption 217

6 Consolidated financial statements 385

7 Consolidation procedures and non-controlling interests 491

8 Separate and individual financial statements 571

9 Business combinations 633

10 Business combinations under common control 761

11 Investments in associates and joint ventures 807

12 Joint arrangements 887

13 Disclosure of interests in other entities 941

14 Fair value measurement 995

15 Foreign exchange 1175

16 Hyperinflation 1249

17 Intangible assets 1285

18 Property, plant and equipment 1381

19 Investment property 1437

20 Impairment of fixed assets and goodwill 1511

21 Capitalisation of borrowing costs 1643

22 Inventories 1673

Index of extracts from financial statements index 1

Index of standards index 7

Index index 111

The lists of chapters in volumes 2 and 3 follow overleaf.

Volume 2

23 Leases 1701

24 Government grants 1821

25 Service concession arrangements 1847

26 Provisions, contingent liabilities and contingent assets 1923

27 Revenue: Introduction and scope 2015

28 Revenue: Identify the contract and performance obligations 2045

29 Revenue: Determine and allocate the transaction price 2157

30 Revenue: Recognition 2253

31 Revenue: Licences, warranties and contract costs 2313

32 Revenue: Presentation and disclosure 2387

33 Income taxes 2441

34 Share-based payment 2623

35 Employee benefits 2887

36 Operating segments 2973

37 Earnings per share 3017

38 Events after the reporting period 3071

39 Related party disclosures 3093

40 Statement of cash flows 3131

41 Interim financial reporting 3189

42 Agriculture 3269

43 Extractive industries 3325

Index of extracts from financial statements index 1

Index of standards index 7

Index index 111

The list of chapters in volume 3 follows overleaf.

Volume 3

44 Financial instruments: Introduction 3571

45 Financial instruments: Definitions and scope 3579

46 Financial instruments: Derivatives and embedded derivatives 3615

47 Financial instruments: Financial liabilities and equity 3657

48 Financial instruments: Classification 3767

49 Financial instruments: Recognition and initial measurement 3839

50 Financial instruments: Subsequent measurement 3865

51 Financial instruments: Impairment 3905

52 Financial instruments: Derecognition 4079

53 Financial instruments: Hedge accounting 4173

54 Financial instruments: Presentation and disclosure 4399

55 Insurance contracts (IFRS 4) 4525

56 Insurance contracts (IFRS 17) 4669

Index of extracts from financial statements index 1

Index of standards index 7

Index index 111