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Section 1 Detailed Guide
Section 1 Scope of Financial Reporting Standard 102 Detailed Guide (PDF) (155 downloads )
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Section 2 Detailed Guide
Section 2 Concepts and Pervasive Principles Detailed Guide (PDF) (119 downloads )
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Section 3 Detailed Guide
Section 3 Financial Statement Presentation Detailed Guide (PDF) (115 downloads )
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Section 4 Detailed Guide
Section 4 Statement of Financial Position Detailed Guide (PDF) (82 downloads )
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Section 5 Detailed Guide
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Section 6 Detailed Guide
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Section 7 Detailed Guide
Section 7 Statement of Cash Flows Detailed Guide (PDF) (125 downloads )
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Section 8 Detailed Guide
Section 8 Notes to the Financial Statements Detailed Guide (PDF) (147 downloads )
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Section 9 Detailed Guide
Section 9 Consolidated and Separate Financial Statements Detailed Guide (PDF) (222 downloads )
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Section 10 Detailed Guide
Section 10 Accounting Policies, Estimates and Errors Detailed Guide (PDF) (241 downloads )
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Section 11 Detailed Guide
Section 11 Basic Financial Instruments Detailed Guide (PDF) (479 downloads )
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Section 12 Detailed Guide
Section 12 Other Financial Instruments Issues Detailed Guide (PDF) (159 downloads )
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Section 13 Detailed Guide
Section 13 Inventories Detailed Guide (PDF) (123 downloads )
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Section 14 Detailed Guide
Section 14 Investments in Associates Detailed Guide (PDF) (198 downloads )
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Section 15 Detailed Guide
Section 15 Investments in Joint Ventures Detailed Guide (PDF) (108 downloads )
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Section 16 Detailed Guide
Section 16 Investment property Detailed Guide (PDF) (209 downloads )
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Section 17 Detailed Guide
Section 17 Property, plant and equipment Detailed Guide (PDF) (324 downloads )
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Section 18 Detailed Guide
Section 18 Intangible assets other than goodwill Detailed Guide (PDF) (240 downloads )
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Section 19 Detailed Guide
Section 19 Business Combinations and Goodwill Detailed Guide (PDF) (239 downloads )
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Section 20 Detailed Guide
Section 20 Leases Detailed Guide (PDF) (145 downloads )
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Section 21 Detailed Guide
Section 21 Provisions and Contingencies Detailed Guide (PDF) (136 downloads )
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Section 22 Detailed Guide
Section 22 Liabilities and Equity Detailed Guide (PDF) (197 downloads )
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Section 23 Detailed Guide
Section 23 Revenue Detailed Guide (PDF) (222 downloads )
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Section 24 Detailed Guide
Section 24 Government Grants Detailed Guide (PDF) (127 downloads )
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Section 25 Detailed Guide
Section 25 Borrowing Costs Detailed Guide (PDF) (72 downloads )
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Section 26 Detailed Guide
Section 26 Share-based Payment Detailed Guide (PDF) (196 downloads )
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Section 27 Detailed Guide
Section 27 Impairment of Assets Detailed Guide (PDF) (176 downloads )
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Section 28 Detailed Guide
Section 28 Employee Benefits Detailed guide (PDF) (104 downloads )
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Section 29 Detailed Guide
Section 29 Income Tax Detailed Guide (PDF) (198 downloads )
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Section 30 Detailed Guide
Section 30 Foreign Currency Translation Detailed Guide (PDF) (995 downloads )
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Section 31 Detailed Guide
Section 31 Hyperinflation Detailed Guide (PDF) (57 downloads )
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Section 32 Detailed Guide
Section 32 Events after the End of the Reporting Period Detailed Guide (PDF) (100 downloads )
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Section 33 Detailed Guide
Section 33 Related Party Disclosures Detailed Guide (PDF) (240 downloads )
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Section 34 Detailed Guide
Section 34 Specialised Activities Detailed Guide (PDF) (86 downloads )
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Section 35 Detailed Guide
Section 35 Transition to this FRS Detailed Guide (PDF) (129 downloads )
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