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<p><b>Volume 1</b></p> <p>1 International GAAP 1</p> <p>2 The IASB’s Conceptual Framework 37</p> <p>3 Presentation of financial statements and accounting policies 109</p> <p>4 Non-current assets held for sale and discontinued operations 183</p> <p>5 First-time adoption 213</p> <p>6 Consolidated financial statements 357</p> <p>7 Consolidation procedures and non-controlling interests 463</p> <p>8 Separate and individual financial statements 535</p> <p>9 Business combinations 597</p> <p>10 Business combinations under common control 719</p> <p>11 Investments in associates and joint ventures 765</p> <p>12 Joint arrangements 845</p> <p>13 Disclosure of interests in other entities 899</p> <p>14 Fair value measurement 951</p> <p>15 Foreign exchange 1125</p> <p>16 Hyperinflation 1197</p> <p>17 Intangible assets 1231</p> <p>18 Property, plant and equipment 1317</p> <p>19 Investment property 1375</p> <p>20 Impairment of fixed assets and goodwill 1447</p> <p>21 Capitalisation of borrowing costs 1579</p> <p>22 Inventories 1609</p> <p>Index of extracts from financial statements 1</p> <p>Index of standards 7</p> <p>Index 105</p> <p><b>Volume 2</b></p> <p>23 Leases 1635</p> <p>24 Government grants 1733</p> <p>25 Service concession arrangements 1755</p> <p>26 Provisions, contingent liabilities and contingent assets 1827</p> <p>27 Revenue: Introduction and scope 1917</p> <p>28 Revenue: Identify the contract and performance obligations 1953</p> <p>29 Revenue: Determine and allocate the transaction price 2053</p> <p>30 Revenue: Recognition 2143</p> <p>31 Revenue: Licences, warranties and contract costs 2201</p> <p>32 Revenue: Presentation and disclosure 2271</p> <p>33 Income taxes 2319</p> <p>34 Share-based payment 2493</p> <p>35 Employee benefits 2755</p> <p>36 Operating segments 2841</p> <p>37 Earnings per share 2883</p> <p>38 Events after the reporting period 2937</p> <p>39 Related party disclosures 2957</p> <p>40 Statement of cash flows 2995</p> <p>41 Interim financial reporting 3045</p> <p>42 Agriculture 3125</p> <p>43 Extractive industries 3181</p> <p>Index of extracts from financial statements 1</p> <p>Index of standards 7</p> <p>Index 105</p> <p><b>Volume 3</b></p> <p>44 Financial instruments: Introduction 3425</p> <p>45 Financial instruments: Definitions and scope 3433</p> <p>46 Financial instruments: Derivatives and embedded derivatives 3469</p> <p>47 Financial instruments: Financial liabilities and equity 3511</p> <p>48 Financial instruments: Classification 3619</p> <p>49 Financial instruments: Recognition and initial measurement 3681</p> <p>50 Financial instruments: Subsequent measurement 3705</p> <p>51 Financial instruments: Impairment 3743</p> <p>52 Financial instruments: Derecognition 3901</p> <p>53 Financial instruments: Hedge accounting 3993</p> <p>54 Financial instruments: Presentation and disclosure 4203</p> <p>55 Insurance contracts (IFRS 4) 4325</p> <p>56 Insurance contracts (IFRS 17) 4469</p> <p>Index of extracts from financial statements 1</p> <p>Index of standards 7</p> <p>Index 105</p>

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