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2004 2- .

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    ().    1999 .       .    2001 .   .   ,   1999 — 2000 .

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PREFACE


INTRODUCTION

1

CHAPTER 1
TRANSPARENCY IN FINANCIAL STATEMENTS

2

CHAPTER 2
FRAMEWORK FOR THE PREPARATION AND PRESENTATION OF FINANCIAL STATEMENTS

3
( 1)
CHAPTER 3
PRESENTATION OF FINANCIAL STATEMENTS (IAS 1)

4
( 2)
CHAPTER 4
INVENTORIES (IAS 2)

5
( 7)
CHAPTER 5
CASHFLOW STATEMENTS (IAS 7)

6
, ( 8)
CHAPTER 6
NET PROFIT OR LOSS FOR THE PERIOD, FUNDAMENTAL ERRORS, AND CHANGES IN ACCOUNTING POLICIES (IAS 8)

7
( 10)
CHAPTER 7
EVENTS AFTER THE BALANCE SHEET DATE (IAS 10)

8
( 11)
CHAPTER 8
CONSTRUCTION CONTRACTS (IAS 11)

9
( 12)
CHAPTER 9
INCOME TAXES (IAS 12)

10
( 14)
CHAPTER 10
SEGMENT REPORTING (IAS 14)

11
, ( 15)
CHAPTER 11
INFORMATION REFLECTING THE EFFECTS OF CHANGING PRICES (IAS 15)

12
( 16)
CHAPTER 12
PROPERTY, PLANT, AND EQUIPMENT (IAS 16)

13
( 17)
CHAPTER 13
LEASES (IAS 17)

14
( 18)
CHAPTER 14
REVENUE (IAS 18)

15
( 19)
CHAPTER 15
EMPLOYEE BENEFITS (IAS 19)

16
( 20)
CHAPTER 16
ACCOUNTING FOR GOVERNMENT GRANTS AND DISCLOSURE OF GOVERNMENTASSISTANCE (IAS 20)

17
( 21)
CHAPTER 17
THE EFFECTS OF CHANGES IN FOREIGN EXCHANGE RATES (IAS 21)

18
( 22)
CHAPTER 18
BUSINESS COMBINATIONS (IAS 22)

19
( 23)
CHAPTER 19
BORROWING COSTS (IAS 23)

20
( 24)
CHAPTER 20
RELATED PARTY DISCLOSURES (IAS 24)

21
( ) ( 26)
CHAPTER 21
ACCOUNTING AND REPORTING BY RETIREMENT BENEFIT PLANS (IAS 26)

22
( 27)
CHAPTER 22
CONSOLIDATED FINANCIAL STATEMENTS AND ACCOUNTING FOR INVESTMENTSIN SUBSIDIARIES (IAS 27)

23
( 28)
CHAPTER 23
ACCOUNTING FOR INVESTMENTS IN ASSOCIATES (IAS 28)

24
( 29)
CHAPTER 24
FINANCIAL REPORTING IN HYPERINFLATIONARY ECONOMIES (IAS 29)

25
( 30)
CHAPTER 25
DISCLOSURES IN THE FINANCIAL STATEMENTS OF BANKS AND SIMILAR FINANCIAL INSTITUTIONS (IAS 30)

26
( 31)
CHAPTER 26
FINANCIAL REPORTING OF INTERESTS IN JOINT VENTURES (IAS 31)

27
: ( 32)
CHAPTER 27
FINANCIAL INSTRUMENTS: DISCLOSURE AND PRESENTATION (IAS 32)

28
( 33)
CHAPTER 28
EARNINGS PER SHARE (IAS 33)

29
( 34)
CHAPTER 29
INTERIM FINANCIAL REPORTING (IAS 34)

30
( 35)
CHAPTER 30
DISCONTINUING OPERATIONS (IAS 35)

31
( 36)
CHAPTER 31
IMPAIRMENT OF ASSETS (IAS 36)

32
, ( 37)
CHAPTER 32
PROVISIONS, CONTINGENT LIABILITIES AND CONTINGENT ASSETS (IAS 37)

33
( 38)
CHAPTER 33
INTANGIBLE ASSETS (IAS 38)

34
: ( 39)
CHAPTER 34
FINANCIAL INSTRUMENTS: RECOGNITION AND MEASUREMENT (IAS 39)

35
( 40)
CHAPTER 35
INVESTMENT PROPERTY (IAS 40)


APPENDIX

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