Introduction ix

1 Standard Setting 1

2 The Framework 5

3 Property, Plant, and Equipment 13

4 Inventory 19

5 Provisions and Contingencies 25

6 Intangible Assets 35

7 Share-Based Compensation 39

8 Financial Instruments 45

9 Leases 59

10 Revenue 69

11 Income Taxes 111

12 Investments in Subsidiaries 129

13 Postretirement Benefits 171

14 Impairments 189

Index 203

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