IAS 12.47 ............................................................. Ch.29, p.2364
IAS 12.68C ........................................................... Ch.29, p.2471
IAS 12.47 ............................................................. Ch.29, p.2422
IAS 12.71 .............................................................. Ch.29, p.2486
IAS 12.47 .............................................................. Ch.29, p.2441
IAS 12.72 ............................................................. Ch.29, p.2486
IAS 12.47 ............................................................. Ch.29, p.2444
IAS 12.73 .............................................................. Ch.29, p.2487
IAS 12.47 ............................................................... Ch.37, p.3110
IAS 12.74 .............................................................. Ch.29, p.2487
IAS 12.48 ............................................................. Ch.29, p.2360
IAS 12.75 .............................................................. Ch.29, p.2487
IAS 12.48 ............................................................. Ch.29, p.2422
IAS 12.76 .............................................................. Ch.29, p.2487
IAS 12.48 .............................................................. Ch.37, p.3108
IAS 12.77 .............................................................. Ch.29, p.2487
IAS 12.49 ............................................................. Ch.29, p.2422
IAS 12.78 ............................................................. Ch.29, p.2488
IAS 12.51 .............................................................. Ch.29, p.2425
IAS 12.79-80 ...................................................... Ch.29, p.2489
IAS 12.51A ........................................................... Ch.29, p.2426
IAS 12.79-80 .......................................................Ch.29, p.2493
IAS 12.51A ........................................................... Ch.29, p.2432
IAS 12.80(d) ........................................................ Ch.29, p.2424
IAS 12.51B ........................................................... Ch.29, p.2429
IAS 12.81 ............................................................. Ch.29, p.2489
IAS 12.51C ............................................................ Ch.29, p.2431
IAS 12.81(c) .......................................................... Ch.29, p.2352
IAS 12.51D ............................................................ Ch.29, p.2431
IAS 12.81(c) ..........................................................Ch.29, p.2493
IAS 12.51E ........................................................... Ch.29, p.2429
IAS 12.81(d) .......................................................... Ch.29, p.2362
IAS 12.51E ............................................................ Ch.29, p.2431
IAS 12.81(d) .......................................................... Ch.29, p.2423
IAS 12.52A .......................................................... Ch.29, p.2434
IAS 12.81(d) ......................................................... Ch.29, p.2424
IAS 12.53 ............................................................. Ch.29, p.2365
IAS 12.81(e) ......................................................... Ch.29, p.2496
IAS 12.53 ............................................................. Ch.29, p.2436
IAS 12.81(f) .......................................................... Ch.29, p.2496
Index of standards
73
IAS 12.81(g) ......................................................... Ch.29, p.2495
IAS 16.3(d) ........................................................... Ch.39, p.3352
IAS 12.82 ............................................................. Ch.29, p.2492
IAS 16.5 ................................................................. Ch.18, p.1298
IAS 12.82A .......................................................... Ch.29, p.2493
IAS 16.5 ..................................................................Ch.18, p.1331
IAS 12.84 ............................................................. Ch.29, p.2490
IAS 16.6 ................................................................. Ch.18, p.1299
IAS 12.85 .............................................................. Ch.29, p.2491
IAS 16.6 ................................................................. Ch.18, p.1305
IAS 12.86 ............................................................. Ch.29, p.2489
IAS 16.6 ................................................................. Ch.18, p.1323
IAS 12.87 ............................................................. Ch.29, p.2492
IAS 16.6 ..................................................................Ch.18, p.1331
IAS 12.87A........................................................... Ch.29, p.2493
IAS 16.6 ................................................................. Ch.26, p.1811
IAS 12.87A-87C.................................................. Ch.29, p.2493
IAS 16.6 ................................................................ Ch.29, p.2427
IAS 12.88 .............................................................. Ch.27, p.1874
IAS 16.6 ................................................................ Ch.39, p.3248
IAS 12.88 ............................................................. Ch.29, p.2424
IAS 16.6 ................................................................ Ch.39, p.3273
IAS 12.88 ............................................................. Ch.29, p.2490
IAS 16.7 ................................................................ Ch.18, p.1300
IAS 12.88 ............................................................. Ch.29, p.2495
IAS 16.7 ................................................................. Ch.18, p.1341
IAS 12.98I .............................................................Ch.29, p.2347
IAS 16.7 ................................................................. Ch.23, p.1661
IAS 12.98I ............................................................ Ch.29, p.2455
IAS 16.8 ................................................................. Ch.18, p.1301
IAS 12.BC1A ....................................................... Ch.29, p.2405
IAS 16.9 .................................................................... Ch.5, p.274
IAS 12.BC6 .......................................................... Ch.29, p.2428
IAS 16.9 ..................................................................... Ch.5, p.341
IAS 12.BC6 .......................................................... Ch.29, p.2429
IAS 16.9 ................................................................. Ch.18, p.1301
IAS 12.BC37 ........................................................ Ch.29, p.2405
IAS 16.9 ................................................................. Ch.18, p.1341
IAS 12.BC38 ....................................................... Ch.29, p.2405
IAS 16.10 ...............................................................Ch.18, p.1306
IAS 12.BC38 ....................................................... Ch.29, p.2406
IAS 16.10 .............................................................. Ch.26, p.1845
IAS 12.BC39 ....................................................... Ch.29, p.2405
IAS 16.11 ................................................................ Ch.18, p.1302
IAS 12.BC40 ....................................................... Ch.29, p.2406
IAS 16.12 ................................................................... Ch.5, p.341
IAS 12.BC42-44 ................................................. Ch.29, p.2406
IAS 16.12 ............................................................... Ch.18, p.1307
IAS 12.BC47 ........................................................ Ch.29, p.2405
IAS 16.12 .............................................................. Ch.39, p.3342
IAS 12.BC49 ....................................................... Ch.29, p.2407
IAS 16.13 ................................................................... Ch.5, p.341
IAS 12.BC50 ....................................................... Ch.29, p.2407
IAS 16.13 ............................................................... Ch.18, p.1307
IAS 12.BC52 ........................................................ Ch.29, p.2406
IAS 16.13 .............................................................. Ch.39, p.3342
IAS 12.BC53 ........................................................ Ch.29, p.2406
IAS 16.14 ...............................................................Ch.18, p.1308
IAS 12.BC53 ........................................................ Ch.29, p.2407
IAS 16.14 ...............................................................Ch.18, p.1309
IAS 12.BC55 ........................................................ Ch.29, p.2405
IAS 16.14 .............................................................. Ch.39, p.3342
IAS 12.BC55 ........................................................ Ch.29, p.2407
IAS 16.15 ...............................................................Ch.18, p.1309
IAS 12.BC56........................................................ Ch.29, p.2403
IAS 16.15 ................................................................ Ch.21, p.1551
IAS 12.BC56........................................................ Ch.29, p.2407
IAS 16.15 ............................................................. Ch.39, p.3220
IAS 12.BC57 ........................................................ Ch.29, p.2406
IAS 16.15 .............................................................. Ch.39, p.3248
IAS 12.BC58........................................................ Ch.29, p.2408
IAS 16.15 .............................................................. Ch.39, p.3251
IAS 12.BC59........................................................ Ch.29, p.2408
IAS 16.16 ...............................................................Ch.18, p.1309
IAS 12.BC67 ........................................................ Ch.29, p.2455
IAS 16.16 ................................................................ Ch.18, p.1311
IAS 12.BC69 ....................................................... Ch.29, p.2456
IAS 16.16 ............................................................... Ch.18, p.1318
IAS 12.BC70 ........................................................ Ch.29, p.2455
IAS 16.16 ............................................................... Ch.18, p.1326
IAS 12.IE.A-C ...................................................... Ch.29, p.2371
IAS 16.16 .............................................................. Ch.27, p.1880
IAS 12.IE.A18 .........................................................Ch.16, p.1191
IAS 16.16 .............................................................. Ch.27, p.1920
IAS 12 IE Example 4 ......................................... Ch.29, p.2399
IAS 16.16(a) ........................................................... Ch.27, p.1941
IAS 12 IE Example 6 .......................................... Ch.29, p.2475
IAS 16.16(b) ............................................................ Ch.18, p.1315
IAS 12 IE Example 7 ......................................... Ch.29, p.2408
IAS 16.16(b) ........................................................... Ch.19, p.1369
IAS 16.16(b) ............................................................ Ch.21, p.1551
IAS 16.16(b) .......................................................... Ch.38, p.3142
IAS 16
IAS 16.16(b) .......................................................... Ch.39, p.3297
IAS 16.16(b) .......................................................... Ch.39, p.3336
IAS 16.1 .................................................................. Ch.18, p.1297
IAS 16.16(c) .............................................................. Ch.5, p.298
IAS 16.2 ................................................................ Ch.39, p.3361
IAS 16.16(c) .......................................................... Ch.27, p.1886
IAS 16.2 ................................................................ Ch.18, p.1298
IAS 16.16(c) ........................................................... Ch.27, p.1925
IAS 16.3 ................................................................ Ch.18, p.1299
IAS 16.16(c) .......................................................... Ch.29, p.2395
IAS 16.3 ................................................................ Ch.39, p.3361
IAS 16.16(c) .......................................................... Ch.39, p.3282
IAS 16.3(b) ............................................................ Ch.18, p.1305
IAS 16.17 ................................................................. Ch.18, p.1311
IAS 16.3(c) ............................................................ Ch.39, p.3214
IAS 16.17 ................................................................. Ch.18, p.1315
IAS 16.3(d) ............................................................ Ch.39, p.3189
IAS 16.17 ................................................................ Ch.18, p.1316
IAS 16.3(d) ............................................................ Ch.39, p.3214
IAS 16.17(e) .......................................................... Ch.39, p.3298
74
Index of standards
IAS 16.18 ................................................................ Ch.18, p.1310
IAS 16.43 ............................................................... Ch.27, p.1901
IAS 16.18 ............................................................... Ch.27, p.1886
IAS 16.43 .............................................................. Ch.39, p.3362
IAS 16.18 ............................................................... Ch.27, p.1926
IAS 16.44 ................................................................ Ch.17, p.1221
IAS 16.18 .............................................................. Ch.39, p.3282
IAS 16.44 ...............................................................Ch.18, p.1306
IAS 16.19 ................................................................ Ch.18, p.1312
IAS 16.44 ............................................................... Ch.18, p.1321
IAS 16.20 ............................................................... Ch.18, p.1312
IAS 16.44 ............................................................... Ch.19, p.1395
IAS 16.20 ............................................................... Ch.18, p.1316
IAS 16.44 .............................................................. Ch.27, p.1902
IAS 16.20 .............................................................. Ch.39, p.3297
IAS 16.44 .............................................................. Ch.27, p.1944
IAS 16.21 ................................................................ Ch.18, p.1315
IAS 16.45 .............................................................
.. Ch.18, p.1305
IAS 16.21 ................................................................ Ch.19, p.1377
IAS 16.45 ............................................................... Ch.18, p.1322
IAS 16.21 .............................................................. Ch.39, p.3298
IAS 16.45 .............................................................. Ch.39, p.3362
IAS 16.22 ................................................................ Ch.18, p.1311
IAS 16.46 ............................................................... Ch.18, p.1322
IAS 16.22 ............................................................... Ch.18, p.1312
IAS 16.47 ............................................................... Ch.18, p.1322
IAS 16.22 .............................................................. Ch.38, p.3143
IAS 16.48 ............................................................... Ch.18, p.1322
IAS 16.22A ........................................................... Ch.18, p.1305
IAS 16.49 ............................................................... Ch.18, p.1322
IAS 16.22A ........................................................... Ch.38, p.3141
IAS 16.50 ............................................................... Ch.18, p.1323
IAS 16.22A ........................................................... Ch.38, p.3143
IAS 16.51 .................................................................. Ch.5, p.340
IAS 16.23 ............................................................... Ch.16, p.1187
IAS 16.51 ............................................................... Ch.18, p.1323
IAS 16.23 ............................................................... Ch.18, p.1313
IAS 16.51 ............................................................... Ch.18, p.1324
IAS 16.24 .................................................................. Ch.8, p.569
IAS 16.51 ............................................................... Ch.19, p.1393
IAS 16.24 .................................................................. Ch.8, p.572
IAS 16.51 .............................................................. Ch.23, p.1644
IAS 16.24 ............................................................... Ch.18, p.1319
IAS 16.51 .............................................................. Ch.23, p.1659
International GAAP® 2019: Generally Accepted Accounting Practice under International Financial Reporting Standards Page 951
