International GAAP® 2019: Generally Accepted Accounting Practice under International Financial Reporting Standards
Page 965
IAS 39.AG99F ..................................................... Ch.49, p.4159
IAS 40.8 ................................................................ Ch.19, p.1357
IAS 39.AG99BA .................................................. Ch.49, p.4159
IAS 40.8 ................................................................ Ch.19, p.1358
IAS 39.AG100 ..................................................... Ch.49, p.4159
Index of standards
97
IAS 40.9 ................................................................ Ch.19, p.1357
IAS 40.53 .............................................................. Ch.19, p.1383
IAS 40.9 ............................................................... Ch.19, p.1358
IAS 40.53 .............................................................. Ch.19, p.1384
IAS 40.10 .............................................................. Ch.19, p.1359
IAS 40.53 .............................................................. Ch.19, p.1385
IAS 40.10 .............................................................. Ch.19, p.1360
IAS 40.53A ........................................................... Ch.19, p.1385
IAS 40.11.................................................................. Ch.9, p.603
IAS 40.53B ........................................................... Ch.19, p.1385
IAS 40.11................................................................ Ch.19, p.1361
IAS 40.54 .............................................................. Ch.19, p.1384
IAS 40.11-14 ............................................................. Ch.9, p.594
IAS 40.55 .............................................................. Ch.19, p.1384
IAS 40.11-14 ............................................................ Ch.9, p.603
IAS 40.56 .............................................................. Ch.19, p.1393
IAS 40.12-13 ......................................................... Ch.19, p.1361
IAS 40.56 .............................................................. Ch.19, p.1396
IAS 40.13 ............................................................... Ch.19, p.1361
IAS 40.57 .............................................................. Ch.19, p.1398
IAS 40.14 .............................................................. Ch.19, p.1359
IAS 40.57 ............................................................. Ch.19, p.1400
IAS 40.14 .............................................................. Ch.19, p.1360
IAS 40.57(d) .......................................................... Ch.19, p.1399
IAS 40.14 ............................................................... Ch.19, p.1361
IAS 40.58 ............................................................. Ch.19, p.1400
IAS 40.14A .............................................................. Ch.9, p.603
IAS 40.59 ............................................................... Ch.19, p.1371
IAS 40.14A ............................................................Ch.19, p.1365
IAS 40.59 ............................................................. Ch.19, p.1400
IAS 40.14A ........................................................... Ch.19, p.1366
IAS 40.60 .............................................................. Ch.19, p.1401
IAS 40.15 .............................................................. Ch.19, p.1358
IAS 40.61 .............................................................. Ch.19, p.1401
IAS 40.16 .............................................................. Ch.19, p.1363
IAS 40.61 ............................................................. Ch.19, p.1402
IAS 40.17 .............................................................. Ch.19, p.1363
IAS 40.62 .............................................................. Ch.19, p.1401
IAS 40.18 .............................................................. Ch.19, p.1364
IAS 40.63 .............................................................. Ch.19, p.1401
IAS 40.19 .............................................................. Ch.19, p.1364
IAS 40.64 .............................................................. Ch.19, p.1401
IAS 40.19A ........................................................... Ch.19, p.1363
IAS 40.65 .............................................................. Ch.19, p.1401
IAS 40.20 ............................................................... Ch.14, p.986
IAS 40.66 .............................................................. Ch.19, p.1403
IAS 40.20 ............................................................. Ch.19, p.1368
IAS 40.67 .............................................................. Ch.19, p.1403
IAS 40.21 .............................................................. Ch.19, p.1368
IAS 40.67 ............................................................. Ch.28, p.2324
IAS 40.21 .............................................................. Ch.19, p.1386
IAS 40.68 .............................................................. Ch.19, p.1405
IAS 40.23(a) .......................................................... Ch.19, p.1371
IAS 40.68 ............................................................. Ch.19, p.1406
IAS 40.23(b) .......................................................... Ch.19, p.1371
IAS 40.69 ............................................................. Ch.19, p.1404
IAS 40.23(c) .......................................................... Ch.19, p.1371
IAS 40.69 ............................................................. Ch.28, p.2324
IAS 40.24 .............................................................. Ch.19, p.1371
IAS 40.70 ............................................................. Ch.19, p.1404
IAS 40.27 ............................................................. Ch.39, p.3256
IAS 40.70 .............................................................. Ch.19, p.1405
IAS 40.27-29 ........................................................ Ch.19, p.1372
IAS 40.71 ............................................................... Ch.19, p.1405
IAS 40.29A ........................................................... Ch.19, p.1372
IAS 40.72 ............................................................. Ch.19, p.1406
IAS 40.30 .............................................................. Ch.19, p.1377
IAS 40.73 ............................................................. Ch.19, p.1406
IAS 40.31 ............................................................... Ch.19, p.1377
IAS 40.74 ............................................................. Ch.19, p.1408
IAS 40.32 .............................................................. Ch.19, p.1378
IAS 40.75 ............................................................. Ch.19, p.1408
IAS 40.32 .............................................................. Ch.19, p.1379
IAS 40.76 .............................................................. Ch.19, p.1416
IAS 40.32A ........................................................... Ch.19, p.1378
IAS 40.77 ............................................................... Ch.19, p.1416
IAS 40.32B ............................................................ Ch.19, p.1378
IAS 40.78 .............................................................. Ch.19, p.1418
IAS 40.32C ........................................................... Ch.19, p.1378
IAS 40.79 ..........................................................
.... Ch.19, p.1419
IAS 40.33 .............................................................. Ch.19, p.1379
IAS 40.79(e) ........................................................... Ch.14, p.944
IAS 40.33 ............................................................. Ch.19, p.1384
IAS 40.79(e) .......................................................... Ch.19, p.1378
IAS 40.35............................................................... Ch.19, p.1379
IAS 40.79(e)(iii) ...................................................... Ch.14, p.947
IAS 40.40 ............................................................. Ch.19, p.1380
IAS 40.84B ........................................................... Ch.19, p.1354
IAS 40.40 ............................................................ Ch.34, p.2958
IAS 40.BC25 ........................................................ Ch.19, p.1399
IAS 40.40A ........................................................... Ch.19, p.1372
IAS 40.BC26 ........................................................ Ch.19, p.1399
IAS 40.40A ........................................................... Ch.19, p.1378
IAS 40.BC27......................................................... Ch.19, p.1399
IAS 40.40A .......................................................... Ch.19, p.1382
IAS 40.BC28 ........................................................ Ch.19, p.1399
IAS 40.41 .............................................................. Ch.19, p.1382
IAS 40.48 ............................................................. Ch.19, p.1382
IAS 40.50 ............................................................. Ch.19, p.1383
IAS 41 (2008)
IAS 40.50(a) ......................................................... Ch.19, p.1362
IAS 40.50(a) .......................................................... Ch.19, p.1387
IAS 41(2008).21 .................................................. Ch.38, p.3164
IAS 40.50(b) ........................................................ Ch.19, p.1362
IAS 40.50(b) ......................................................... Ch.19, p.1387
IAS 40.50(c) .......................................................... Ch.19, p.1387
IAS 41 (2012)
IAS 40.50(d) ........................................................ Ch.19, p.1389
IAS 41(2012).8 ..................................................... Ch.38, p.3162
IAS 40.52 ............................................................. Ch.19, p.1392
IAS 41(2012).18 ................................................... Ch.38, p.3162
98
Index of standards
IAS 41(2012).20 ................................................... Ch.38, p.3162
IAS 41.30 .............................................................. Ch.38, p.3150
IAS 41(2012).24 ................................................... Ch.38, p.3162
IAS 41.31 .............................................................. Ch.38, p.3149
IAS 41(2012).47.................................................... Ch.38, p.3174
IAS 41.32 ............................................................... Ch.38, p.3141
IAS 41(2012).48 ................................................... Ch.38, p.3174
IAS 41.33 .............................................................. Ch.38, p.3150
IAS 41.34 .............................................................. Ch.25, p.1790
IAS 41.34 ............................................................... Ch.38, p.3151
IAS 41
IAS 41.35 .............................................................. Ch.25, p.1790
IAS 41.35 ............................................................... Ch.38, p.3151
IAS 41 Objective .................................................. Ch.38, p.3131
IAS 41.36 .............................................................. Ch.25, p.1790
IAS 41.1 ................................................................. Ch.38, p.3135
IAS 41.36 ............................................................... Ch.38, p.3151
IAS 41.1 ................................................................. Ch.38, p.3139
IAS 41.37-38 ........................................................ Ch.25, p.1790
IAS 41.1(a) ............................................................. Ch.25, p.1790
IAS 41.37-38 ......................................................... Ch.38, p.3151
IAS 41.2 .................................................................Ch.19, p.1356
IAS 41.38 .............................................................. Ch.25, p.1790
IAS 41.2 ................................................................ Ch.38, p.3136
IAS 41.40 ............................................................. Ch.38, p.3168
IAS 41.2(b) ............................................................ Ch.38, p.3136
IAS 41.41 .............................................................. Ch.38, p.3169
IAS 41.3 ................................................................ Ch.38, p.3136
IAS 41.42 .............................................................. Ch.38, p.3169
IAS 41.3 ................................................................ Ch.38, p.3137
IAS 41.43 .............................................................. Ch.38, p.3170
IAS 41.4 ................................................................ Ch.38, p.3133
IAS 41.44 .............................................................. Ch.38, p.3170
IAS 41.5 ................................................................. Ch.25, p.1775
IAS 41.45 .............................................................. Ch.38, p.3170
IAS 41.5 ................................................................ Ch.25, p.1790
IAS 41.46 .............................................................. Ch.38, p.3146
IAS 41.5 ................................................................ Ch.38, p.3132
IAS 41.46 .............................................................. Ch.38, p.3170
IAS 41.5 ................................................................ Ch.38, p.3133
IAS 41.49 .............................................................. Ch.38, p.3170
IAS 41.5 ................................................................ Ch.38, p.3135
IAS 41.50 .............................................................. Ch.38, p.3170
IAS 41.5 ................................................................ Ch.38, p.3144
IAS 41.51 ............................................................... Ch.38, p.3171
IAS 41.5 ................................................................ Ch.38, p.3153
IAS 41.52 ............................................................... Ch.38, p.3171
IAS 41.5A .............................................................. Ch.18, p.1305
IAS 41.53 ............................................................... Ch.38, p.3172
IAS 41.5A .............................................................. Ch.38, p.3134
IAS 41.54 ............................................................... Ch.38, p.3177
IAS 41.5B .............................................................. Ch.18, p.1305
IAS 41.55 ............................................................... Ch.38, p.3177
IAS 41.5B .............................................................. Ch.38, p.3135
IAS 41.56 ............................................................... Ch.38, p.3177
IAS 41.5C.............................................................. Ch.18
, p.1305
IAS 41.57 ............................................................... Ch.38, p.3178
IAS 41.5C.............................................................. Ch.38, p.3133
IAS 41.BC3 ...........................................................Ch.38, p.3153
IAS 41.5C.............................................................. Ch.38, p.3146
IAS 41.BC4A-BC4D............................................ Ch.38, p.3137
IAS 41.6 ................................................................ Ch.38, p.3132
IAS 41.BC4B ......................................................... Ch.38, p.3137
IAS 41.7 ................................................................. Ch.38, p.3132
IAS 41.BC4C ....................................................... Ch.38, p.3148
IAS 41.7 ................................................................. Ch.38, p.3144
IAS 41.BC4D ....................................................... Ch.38, p.3145
IAS 41.8 ................................................................ Ch.38, p.3135
IAS 41.IE1 ............................................................ Ch.38, p.3165
IAS 41.10............................................................... Ch.38, p.3139
IAS 41.IE1 ............................................................ Ch.38, p.3168
IAS 41.10............................................................... Ch.38, p.3145
IAS 41.IE2 ............................................................. Ch.38, p.3171
IAS 41.11 ............................................................... Ch.38, p.3139
IAS 41.B8 ..............................................................Ch.38, p.3135
IAS 41.12 ................................................................Ch.19, p.1356
IAS 41.B8 .............................................................. Ch.38, p.3141
IAS 41.12 ............................................................... Ch.38, p.3140
IAS 41.B22 ............................................................Ch.38, p.3153
IAS 41.13 ............................................................... Ch.38, p.3140
IAS 41.B30 ........................................................... Ch.38, p.3162
IAS 41.13 ............................................................... Ch.38, p.3141