Volume 1 1 International GAAP 1 2 The IASB's Conceptual Framework 35 3 Presentation of financial statements and accounting policies 107 4 Non-current assets held for sale and discontinued operations 181 5 First-time adoption 209 6 Consolidated financial statements 357 7 Consolidation procedures and non-controlling interests 463 8 Separate and individual financial statements 531 9 Business combinations 587 10 Business combinations under common control 705 11 Investments in associates and joint ventures 745 12 Joint arrangements . 823 13 Disclosure of interests in other entities 875 14 Fair value measurement 931 15 Foreign exchange 1105 16 Hyperinflation 1175 17 Intangible assets 1209 18 Property, plant and equipment 1293 19 Investment property 1349 20 Impairment of fixed assets and goodwill 1421 21 Capitalisation of borrowing costs 1547 22 Inventories 1575 Index of extracts from financial statements index 1 Index of standards index 7 Index index 105 The lists of chapters in volumes 2 and 3 follow overleaf. Volume 2 23 Leases (IAS 17) 1601 24 Leases (IFRS 16) 1685 25 Government grants 1771 26 Service concession arrangements 1793 27 Provisions, contingent liabilities and contingent assets 1863 28 Revenue 1957 29 Income taxes 2333 30 Share-based payment 2499 31 Employee benefits 2761 32 Operating segments 2843 33 Earnings per share 2887 34 Events after the reporting period 2941 35 Related party disclosures 2961 36 Statement of cash flows 2997 37 Interim financial reporting 3043 38 Agriculture 3127 39 Extractive industries 3179 Index of extracts from financial statements index 1 Index of standards index 7 Index index 105 The list of chapters in volume 3 follows overleaf. Volume 3 40 Financial instruments: Introduction 3401 41 Financial instruments: Definitions and scope 3409 42 Financial instruments: Derivatives and embedded derivatives 3443 43 Financial instruments: Financial liabilities and equity 3483 44 Financial instruments: Classification 3591 45 Financial instruments: Recognition and initial measurement 3657 46 Financial instruments: Subsequent measurement 3681 47 Financial instruments: Impairment 3719 48 Financial instruments: Derecognition 3875 49 Financial instruments: Hedge accounting 3963 50 Financial instruments: Presentation and disclosure 4163 51 Insurance contracts (IFRS 4) 4277 52 Insurance contracts (IFRS 17) 4419 Index of extracts from financial statements index 1 Index of standards index 7 Index index 105.