Contents;
Changes in this edition;
Introduction to this edition;
Preface to international Financial Reporting Standards;
Conceptual Framework for Financial Reporting;
International Financial Reporting Standards (lFRSs);
IFRS 1 First-time Adoption of International Financial Reporting
Standards;
IFRS 2 Share-based Payment;
IFRS 3 Business Combinations;
IFRS 4 Insurance Contracts;
IFRS 5 Non-current Assets Held for Sale and Discontinued Operations;
IFRS 6 Exploration for and Evaluation of Mineral Resources;
IFRS 7 Financial Instruments: Disclosures;
IFRS 8 Operating Segments;
IFRS 9 Financial Instruments;
lnternational Accounting Standards (lASs);
IAS 1 Presentation of Financial Statements;
IAS 2 Inventories;
IAS 7 Statement of Cash Flows;
IAS 8 Accounting Policies, Changes in Accounting Estimates and
Errors;
IAS 10 Events after the Reporting Period;
IAS 11 Construction Contracts;
IAS 12 Income Taxes;
IAS 19 Employee Benefits , .;
IAS 20 Accounting for Government Grants and Disclosure of
Government Assistance;
IAS 21 The Effects of Changes in Foreign Exchange Rates;
IAS 23 Borrowing Costs;
IAS 24 Related Party Disclosures ;
IFRS Foundation;
IAS 26 Accounting and Reporting by Retirement Befieflt Plans;
Consolidated and Separate Statements;
TAS 27 Consolidated and Separate Statements;
IAS 28 Investments in Associates;
IAS 29 Financial Reporting in Hyperinflationary Economies;
IAS 31 Interests in Joint Ventures;
IAS 32 Financial Instruments : Presentation;
IAS 33 Earnings per Share;
IAS 34 Interim Financial Reporting;
IAS 36 Impairment of Assets;
IAS 37 Provisions, Contingent Liabilities and Contingent Assets;
TAS 38 Contingent Liabilities and Contingent Assets;
IAS 39 Intangible Assets;
IAS 40 Investment Property;
TAS 41 Agriculture;

Lnterpretations;
IFRIC 1 Changes in Existing Decommissioning, Restoration and Similar;
Liabilities;
IFRIC 2 Members' Shares in Co-operative Entities and Similar
Instruments;
IFRIC 4 Determining whether an Arrangement contains a Lease;
IFRIC 5 Rights to Interests arising from Decommissioning, Restoration
and Environmental Rehabilitation Funds;
IFRIC 6 Liabilities arising from Participating in a Specific Market-
Waste Electrical and Electronic Equipment;
IFRIC 7 Applying the Restatement Approach under [AS 29 Financial
Reporting in Hyperinflationary Economies;
IFRIC 10 Interim Financial Reporting and Impairment;
IFRIC 12 Service Concession Arrangements;
IFRIC 13 Customer Loyalty Programmes;
IFRIC 14 IAS 19-The Limit on a Defined Benefit Asset, Minimum
Funding Requirements and their Interaction;
IFRIC 15 Agreements for the Construction of Real Estate;
IFRIC 16 Hedges of a Net Investment in a Foreign Operation;
IFRIC 17 Distributions of Non-cash Assets to Owners;
IFRIC 18 Transfers of Assets from Customers;
IFRIC 19 Extinguishing Financial Liabilities with Equity Instruments; IFRS Foundation
SIC.7
SIC-10
Introduction of the Euro;
Government Assistance-No Specific Relation to Operating;
Activities;
Consolidation-special Purpose Entities;
Jointly Controlled Entities-Non-Monetary Contributions by
Ventures;
Operating Leases-Incentives
Income Taxes-Changes in the Tax Status of an Entity or its
Shareholders;
Service Concession Arrangements: Disclosures;
Revenue-Barter Transactions Involving Advertising Services;
Intangible Assets-Web Site Costs;
Glossary of Terms;
Index