solutions manual Applying International Financial Reporting Standards Picker Leo Loftus Wise Clark Alfredson 3rd Edition
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Table of Contents
Part 1. Conceptual Framework 1
1. The IASB and its Conceptual Framework 3
Part 2. Elements 21
2. Shareholders’ equity: share capital and reserves 23
3. Fair value measurement 67
4. Revenue 99
5. Provisions, contingent liabilities and contingent assets 139
6. Income taxes 169
7. Financial instruments 215
8. Share-based payment 263
9. Inventories 287
10. Employee benefits 319
11. Property, plant and equipment 355
12. Leases 411
13. Intangible assets 461
14. Business combinations 503
15. Impairment of assets 565
16. Accounting for mineral resources 613
17. Agriculture 633
Part 3. Disclosure 661
18. Financial statement presentation 663
19. Statement of cash flows 707
20. Earnings per share 751
21. Operating segments 767
22. Related party disclosures 799
Part 4. Economic entities 811
23. Consolidation: controlled entities 813
24. Consolidation: wholly owned subsidiaries 833
25. Consolidation: intragroup transactions 889
26. Consolidation: non-controlling interest 941
27. Consolidation: other issues 1003
28. Translation of the financial statements of foreign entities 1069
29. Associates and joint ventures 1111
30. Joint arrangements 1153
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