Содержание
A1. IASB and the regulatory framework
A2. Fundamental ethical and professional principles
B1. Revenue recognition
B2. Property, plant and equipment
B3. Impairment of assets
B4. Leases
B5. Intangible assets and goodwill
B6. Inventories
B7. Financial instruments
B8. Liabilities – provisions, contingent assets and liabilities
B9. Accounting for employment and post-employment benefits
B10. Tax in financial statements
B11.The effects of changes in foreign currency exchange rates
B12. Agriculture
B13. Share-based payment
B14. Exploration and evaluation expenditures
B15. Fair value measurement