Solution manual for Applying International Financial Reporting Standards Picker Leo Loftus Wise Clark Alfredson 3rd Edition

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solutions manual Applying International Financial Reporting Standards Picker Leo Loftus Wise Clark Alfredson 3rd Edition

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Table of Contents
Part 1. Conceptual Framework 1

1. The IASB and its Conceptual Framework  3

Part 2. Elements 21

2. Shareholders’ equity: share capital and reserves 23

3. Fair value measurement 67

4. Revenue 99

5. Provisions, contingent liabilities and contingent assets 139

6. Income taxes 169

7. Financial instruments 215

8. Share-based payment 263

9. Inventories 287

10. Employee benefits 319

11. Property, plant and equipment 355

12. Leases 411

13. Intangible assets 461

14. Business combinations 503

15. Impairment of assets 565

16. Accounting for mineral resources 613

17. Agriculture 633

Part 3. Disclosure 661

18. Financial statement presentation 663

19. Statement of cash flows 707

20. Earnings per share 751

21. Operating segments 767

22. Related party disclosures 799

Part 4. Economic entities 811

23. Consolidation: controlled entities 813

24. Consolidation: wholly owned subsidiaries 833

25. Consolidation: intragroup transactions 889

26. Consolidation: non-controlling interest 941

27. Consolidation: other issues 1003

28. Translation of the financial statements of foreign entities 1069

29. Associates and joint ventures 1111

30. Joint arrangements 1153

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