1 Introduction to International Financial Reporting Standards.
2 Statement of Financial Position.
3 Statements of Income, Comprehensive Income, and Changes in Equity.
4 Statement of Cash Flows.
5 Cash, Receivables, and Financial Instruments.
7 Revenue Recognition, Including Construction Contracts.
8 Property, Plant, and Equipment.
9 Intangible Assets.
10 Interests in Financial Instruments, Associates, Joint Ventures, and Investment Property.
11 Business Combinations and Consolidated Financial Statements.
12 Current Liabilities, Provisions, Contingencies, and Events After the Reporting Period.
13 Financial Instruments Noncurrent Liabilities.
15 Income Taxes.
16 Employee Benefits.
17 Shareholders Equity.
18 Earnings Per Share.
19 Interim Financial Reporting.
20 Operating Segments.
21 Accounting Policies, Changes in Accounting Estimates, and Errors.
22 Foreign Currency.
23 Related–Party Disclosures.
24 Specialized Industry Accounting.
25 Inflation and Hyperinflation.
26 Government Grants.
27 First–Time Adoption of International Financial Reporting Standards.
Appendix A: Disclosure Checklist.
Appendix B: Illustrative Financial Statements Presented under IFRS.
Appendix C: Comparison of IFRS and US GAAP.