Table of Contents
1 FRS 100 1
2 Scope of FRS 102 61
3 Concepts and pervasive principles 93
4 Presentation of financial statements 109
5 Statement of cash flows 243
6 Consolidated and separate financial statements 267
7 Accounting policies, estimates and errors 337
8 Financial instruments 355
9 Inventories 437
10 Investments in associates 457
11 Investments in joint ventures 493
12 Investment property 527
13 Property, plant and equipment 545
14 Intangible assets other than goodwill 597
15 Business combinations and goodwill 635
16 Leases 713
17 Provisions and contingencies 777
18 Revenue 821
19 Government grants 869
20 Borrowing costs 883
21 Share-based payment 909
22 Impairment of assets 1061
23 Employee benefits 1107
24 Income tax 1147
25 Foreign currency translation 1201
26 Hyperinflation 1237
27 Events after the end of the reporting period 1247
28 Related party disclosures 1259
29 Specialised activities 1279
30 Transition to FRS 102 1319
31 FRS 101 – Reduced Disclosure Framework 1393
Index of standards index 1
Index index 39