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|a Chapter 1. Introduction to international accounting standards. Chapter 2. Balance sheet. Chapter 3. Income statement, statement of changes in equity, and statement of recognized gains and losses. Chapter 4. Cash flow statements. Chapter 5. Cash, receivables, and financial instruments. Chapter 6. Inventory. Chapter 7. Revenue recognition, including construction contract accounting. Chapter 8. Property, plant, and equipment. Chapter 9. Intangible assets. Chapter 10. Investments. Chapter 11. Business combinations and consolidated financial statements. Chapter 12. Current liabilities, provisions, contingencies, and events after the balance sheet date. Chapter 13. Long-term debt. Chapter 14. Accounting for leases. Chapter 15. Accounting for income taxes. Chapter 16. Accounting for employee benefits. Chapter 17. Stockholders'equity. Chapter 18. Earnings per share. Chapter 19. Interim financial reporting. Chapter 20. Segment reporting. Chapter 21. Accounting changes and correction of fundamental errors. Chapter 22. Foreign currency. Chapter 23. Related-party disclosures. Chapter 24. Specialized industry accounting. Chapter 25. Accounting for inflation and hyperinflation. Chapter 26. Government grants. Appendix: Disclosure checklist.
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