Offers a guide to understanding and applying the currently available industry specific standards.
IFRS 4: Insurance Contracts
- Scope and background
- Temporary exemption from some IFRSs
- Changes in accounting policies
IFRS 6: Exploration for and Evaluation of Mineral Resources
- Scope and background
- Temporary exemption from some IFRSs
- Measurement of exploration and evaluation assets
IAS 26: Accounting and Reporting by Retirement Benefit Plans
- Scope
- Financial statements of defined contribution plans
- Financial statements of defined benefit plans
IAS 41: Agriculture
- Biological assets
- Agricultural produce
- Land related to agricultural produce
