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Covers all IASB standards through S
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International Financial Reporting S
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Contents Foreword: World Bank Treas
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Foreword: World Bank Treasury The p
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Acknowledgments The authors are gra
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xii Introduction 5. Presentation an
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CHAPTER 1 Framework for the Prepara
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Chapter 1 Framework for the Prepara
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Chapter 1 Framework for the Prepara
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Chapter 1 Framework for the Prepara
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CHAPTER 2 First-Time Adoption of IF
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Chapter 2 First-Time Adoption of IF
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Chapter 2 First-Time Adoption of IF
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CHAPTER 3 Presentation of Financial
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Chapter 3 Presentation of Financial
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Chapter 3 Presentation of Financial
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Chapter 3 Presentation of Financial
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Chapter 3 Presentation of Financial
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Chapter 3 Presentation of Financial
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Chapter 3 Presentation of Financial
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Chapter 3 Presentation of Financial
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Chapter 3 Presentation of Financial
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Chapter 3 Presentation of Financial
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38 Chapter 4 Statement of Cash Flow
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40 Chapter 4 Statement of Cash Flow
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42 Chapter 4 Statement of Cash Flow
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44 Chapter 4 Statement of Cash Flow
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46 Chapter 4 Statement of Cash Flow
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CHAPTER 5 Accounting Policies, Chan
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Chapter 5 Accounting Policies, Chan
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Chapter 5 Accounting Policies, Chan
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Chapter 5 Accounting Policies, Chan
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CHAPTER 6 Business Combinations (IF
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Chapter 6 Business Combinations (IF
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Chapter 6 Business Combinations (IF
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Chapter 6 Business Combinations (IF
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Chapter 6 Business Combinations (IF
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Chapter 6 Business Combinations (IF
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Chapter 6 Business Combinations (IF
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Chapter 6 Business Combinations (IF
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Chapter 6 Business Combinations (IF
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Chapter 6 Business Combinations (IF
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CHAPTER 7 Consolidated and Separate
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Chapter 7 Consolidated and Separate
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Chapter 7 Consolidated and Separate
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Chapter 7 Consolidated and Separate
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Chapter 7 Consolidated and Separate
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Chapter 7 Consolidated and Separate
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- Page 121: Part III Statement of Financial al
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- Page 126 and 127: 112 Chapter 10 Property, Plant, and
- Page 128 and 129: 114 Chapter 10 Property, Plant, and
- Page 130 and 131: 116 Chapter 10 Property, Plant, and
- Page 132 and 133: 118 Chapter 10 Property, Plant, and
- Page 134 and 135: 120 Chapter 10 Property, Plant, and
- Page 136 and 137: 122 Chapter 10 Property, Plant, and
- Page 138 and 139: 124 Chapter 11 Investment Property
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- Page 145 and 146: CHAPTER 12 Agriculture (IAS 41) 12.
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- Page 159 and 160: Chapter 13 Intangible Assets (IAS 3
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- Page 165 and 166: CHAPTER 14 Leases (IAS 17) 14.1 OBJ
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- Page 173 and 174: Chapter 14 Leases (IAS 17) 159 TABL
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- Page 197 and 198: CHAPTER 16 Inventories (IAS 2) 16.1
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194 Chapter 17 Financial Instrument
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196 Chapter 17 Financial Instrument
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198 Chapter 17 Financial Instrument
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200 Chapter 17 Financial Instrument
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202 Chapter 17 Financial Instrument
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204 Chapter 17 Financial Instrument
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206 Chapter 17 Financial Instrument
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208 Chapter 17 Financial Instrument
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210 Chapter 17 Financial Instrument
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212 Chapter 17 Financial Instrument
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214 Chapter 17 Financial Instrument
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216 Chapter 17 Financial Instrument
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218 Chapter 18 Financial Instrument
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220 Chapter 18 Financial Instrument
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222 Chapter 18 Financial Instrument
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224 Chapter 19 Noncurrent Assets He
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226 Chapter 19 Noncurrent Assets He
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228 Chapter 19 Noncurrent Assets He
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230 Chapter 19 Noncurrent Assets He
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232 Chapter 20 Exploration for and
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234 Chapter 20 Exploration for and
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236 Chapter 20 Exploration for and
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CHAPTER 21 Provisions, Contingent L
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Chapter 21 Provisions, Contingent L
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Chapter 21 Provisions, Contingent L
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Chapter 21 Provisions, Contingent L
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248 Chapter 22 The Effects of Chang
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250 Chapter 22 The Effects of Chang
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252 Chapter 22 The Effects of Chang
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Part IV Statement of Comprehensive
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258 Chapter 23 Revenue (IAS 18) 23.
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260 Chapter 23 Revenue (IAS 18) ■
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262 Chapter 23 Revenue (IAS 18) 23.
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264 Chapter 23 Revenue (IAS 18) EXA
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266 Chapter 24 Construction Contrac
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268 Chapter 24 Construction Contrac
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270 Chapter 24 Construction Contrac
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272 Chapter 24 Construction Contrac
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CHAPTER 25 Employee Benefits (IAS 1
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Chapter 25 Employee Benefits (IAS 1
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Chapter 25 Employee Benefits (IAS 1
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Chapter 25 Employee Benefits (IAS 1
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Chapter 25 Employee Benefits (IAS 1
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Chapter 25 Employee Benefits (IAS 1
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CHAPTER 26 Impairment of Assets (IA
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Chapter 26 Impairment of Assets (IA
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Chapter 26 Impairment of Assets (IA
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Chapter 26 Impairment of Assets (IA
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CHAPTER 27 Borrowing Costs (IAS 23)
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Chapter 27 Borrowing Costs (IAS 23)
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Chapter 27 Borrowing Costs (IAS 23)
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Chapter 27 Borrowing Costs (IAS 23)
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CHAPTER 28 Accounting for Governmen
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Chapter 28 Accounting for Governmen
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Chapter 28 Accounting for Governmen
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310 Chapter 29 Share-Based Payment
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312 Chapter 29 Share-Based Payment
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314 Chapter 29 Share-Based Payment
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316 Chapter 29 Share-Based Payment
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318 Chapter 29 Share-Based Payment
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Part V Disclosure
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324 Chapter 30 Events after the Rep
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326 Chapter 30 Events after the Rep
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328 Chapter 31 Related-Party Disclo
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330 Chapter 31 Related-Party Disclo
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332 Chapter 31 Related-Party Disclo
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334 Chapter 31 Related-Party Disclo
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336 Chapter 31 Related-Party Disclo
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338 Chapter 31 Related-Party Disclo
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340 Chapter 31 Related-Party Disclo
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342 Chapter 31 Related-Party Disclo
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344 Chapter 31 Related-Party Disclo
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346 Chapter 31 Related-Party Disclo
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348 Chapter 31 Related-Party Disclo
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350 Chapter 32 Earnings per Share (
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352 Chapter 32 Earnings per Share (
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354 Chapter 32 Earnings per Share (
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356 Chapter 32 Earnings per Share (
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358 Chapter 32 Earnings per Share (
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360 Chapter 32 Earnings per Share (
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362 Chapter 33 Financial Instrument
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364 Chapter 33 Financial Instrument
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366 Chapter 33 Financial Instrument
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368 Chapter 34 Financial Instrument
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370 Chapter 34 Financial Instrument
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372 Chapter 34 Financial Instrument
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374 Chapter 34 Financial Instrument
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376 Chapter 34 Financial Instrument
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378 Chapter 34 Financial Instrument
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380 Chapter 34 Financial Instrument
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382 Chapter 34 Financial Instrument
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384 Chapter 34 Financial Instrument
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386 Chapter 34 Financial Instrument
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388 Chapter 34 Financial Instrument
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CHAPTER 35 Operating Segments (IFRS
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Chapter 35 Operating Segments (IFRS
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Chapter 35 Operating Segments (IFRS
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Chapter 35 Operating Segments (IFRS
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CHAPTER 36 Interim Financial Report
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Chapter 36 Interim Financial Report
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Chapter 36 Interim Financial Report
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Chapter 36 Interim Financial Report
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408 Chapter 37 Accounting and Repor
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410 Chapter 37 Accounting and Repor
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CHAPTER 38 Insurance Contracts (IFR
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Chapter 38 Insurance Contracts (IFR
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Chapter 38 Insurance Contracts (IFR
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Chapter 38 Insurance Contracts (IFR
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Chapter 38 Insurance Contracts (IFR
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Chapter 38 Insurance Contracts (IFR
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Chapter 38 Insurance Contracts (IFR
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CHAPTER 39 Financial Reporting in H
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Chapter 39 Financial Reporting in H
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Chapter 39 Financial Reporting in H
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About the Contributors Hennie van G
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ECO-AUDIT Environmental Benefits St