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CONTENTS
Page

CHAPTER
1

CONCJPTUALFRAMEWORK

QUALITATIVECHARACTERISTICS

54

RECOGNITIONPRINCIPLES

89

ACCOUNTINGPROCESS

131

STATEMENTOFFINANCIALPOSITION

181

.6

STATEMENTS

233

RELATEDPARTYDISCLOSURES
EVENTS AFTERTHE REPORTING PERIOD

STATEMENTOFCOMPREHENSIVEINCOME 279

10

NONCURRENT ASSETS HELD FOR SALE

DISCONTINUED OPERATIONS

315

11

ACCOUNTING CHANGES

340

L2

INTERIM FINANCIAL REPORTING

377

13

OPERATING SEGMENTS

40't

L4

CASH AND CASH EQUTVALENTS

434

15

ACCOUNTS RECEWABLE

458

76

NOTESRECEIVABLE

477

t7

LOANR.ECEIVABLE

'18

NOTES TO FINANCIAL

RECETVABLE FINANCING

vil

247
269

484
491

t9

INVENTORIES

504

20

lNveNTony VatuArtoN',

530

2t

GROSS PROFIT AND RETAIL METHOD

548

,,

BIOLOGICAL ASSETS

557

23

FINANCIAL INSTRUMENTS

574

24

FINANCIAL ASSETS AT FAIR VALUE

598

25

INVESTMENT IN EQUITY SECURITIES

624

26

INVESTMENT IN ASSOCIATE

635

27

FINANCIAL ASSET AT AMORTIZED COST

660

28

INVESTMENT PROPERTY

677

,q

DERTVATIVES

698

30

PROPERTY, PLANT AND EQUIPMENT

720

31

GOVERNMENT GRANT

750

BORROWING COSTS

764

LAND, BUILDING AND MACHINERY

778

34

DEPRECIATION

794

35

DEPLETION

820

36

REVALUATION

833

37

IMPAIRMENTOFASSET

841

38

rutenlc$rEASSETS

859

39

SPECIFIC INTANGIBLE ASSETS

885

48

RESEARCH AND DEVELOPMENT COST

907

32

'33

vilt