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Inhaltsverzeichnis Chapter 1 - The development of FRS 102 Chapter 2 - The concepts and pervasive principles Chapter 3 - Accounting policies, estimates and errors Chapter 4 - The differences between FRS 102 and the previous UK GAAP Chapter 5 - Events after the reporting period Chapter 6 - Related party disclosures Chapter 7 - Financial statement presentation Chapter 8 - Statement of financial position (Balance sheet) Chapter 9 - Statement of income and income statement Chapter 10 - Statement of changes in equity and Statement of changes in retained earnings Chapter 11 - Statement of cash flows Chapter 12 - Property, plant and equipment Chapter 13 - Investment property Chapter 14 - Intangible assets other than goodwill Chapter 15 - Leases Chapter 16 - Agriculture Chapter 17 - Borrowing costs Chapter 18 - Impairment of assets Chapter 19 - Inventories Chapter 20 - Construction contracts Chapter 21 - Sale and leaseback transactions Chapter 22 - Provisions and contingencies Chapter 23 - Employee benefits Chapter 24 - Grants Chapter 25 - Taxation Chapter 26 - Revenue recognition Chapter 27 - Share capital and equity Chapter 28 - Share-based payment Chapter 29 - Consolidated and separate financial statements Chapter 30 - Business combinations and goodwill Chapter 31 - Associates and joint ventures Chapter 32 - Foreign currency translation Chapter 33 - Assets held for sale and discontinued operations Chapter 34 - Reduced disclosures for subsidiaries and parent companies Chapter 35 - Financial instruments - Introduction Chapter 36 - Accounting for basic financial instruments Chapter 37 - More complex financial instruments Chapter 38 - Financial instruments, the hedge accounting option Chapter 39 - First-time adoption of FRS 102 Chapter 40 - Specialised activities and other entities
