Table of Contents
Foreword vii
Preface xi
List of Abbreviations xiii
Chapter 1 Scope of the IFRS for SMEs 1
Chapter 2 Concepts and Pervasive Principles 7
Chapter 3 Financial Statement Presentation 21
Chapter 4 Statement of Cash Flows 41
Chapter 5 Consolidated and Separate Financial Statements 51
Chapter 6 Business Combinations and Goodwill 69
Chapter 7 Accounting Policies, Estimates, and Errors 85
Chapter 8 Inventories 95
Chapter 9 Investments in Associates 107
Chapter 10 Investments in Joint Ventures 121
Chapter 11 Investment Property 127
Chapter 12 Property, Plant, and Equipment 141
Chapter 13 Intangible Assets Other than Goodwill 167
Chapter 14 Impairment of Assets 187
Chapter 15 Provisions and Contingencies 205
Chapter 16 Liabilities and Equity 223
Chanter 17 Financial Instruments 243
Chapter 18 Leases 293
Chapter 19 Share-Based Payment 319
Chapter 20 Employee Benefits 337
Chapter 21 Income Tax 359
Chapter 22 Revenue 379
Chapter 23 Government Grants 401
Chapter 24 Borrowing Costs 407
Chapter 25 Foreign Currency Translation 409
Chapter 26 Hyperinflation 423
Chapter 27 Events after the End of the Reporting Period 431
Chapter 28 Related Party Disclosures 437
Chapter 29 Specialized Activities 445
Chapter 30 Transition to the IFRS for SMEs 459
Index 467
