SECTION X
OTHER GENERAL STANDARDS
Chapter 35: Inventories (IAS 2)
IFRIC 20, Stripping Costs in the Production Phase of a Surface Mine
Chapter 36: Income Taxes (IAS 12)
SIC 21, Income Taxes—Recovery of Revalued Non-Depreciable Assets
SIC 25, Income Taxes—Changes in the Tax Status of an Entity or Its Shareholders
Chapter 37: Leases (IAS 17)
SIC 15, Operating Leases—Incentives
SIC 27, Evaluating the Substance of Transactions Involving the Legal Form of a Lease
IFRIC 4, Determining Whether an Arrangement Contains a Lease
Chapter 38: The Effects of Changes in Foreign Exchange Rates (IAS 21)
SIC 7, Introduction of the Euro
Chapter 39: Related Party Disclosures (IAS 24)
Get Wiley International Trends in Financial Reporting under IFRS: Including Comparisons with US GAAP, Chinese GAAP, and Indian GAAP now with the O’Reilly learning platform.
O’Reilly members experience books, live events, courses curated by job role, and more from O’Reilly and nearly 200 top publishers.