International GAAP® 2019: Generally Accepted Accounting Practice under International Financial Reporting Standards
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Naspers Limited .................................................................................................................... 3032
National Australia Bank Limited ....................................................................................... 2876
Nestlé S.A. .................................................................................................. 819, 1275, 2878, 4218
Netcare Limited .................................................................................................................... 3040
Newcrest Mining Limited ........................................................................................ 3252, 3293
Nexen Inc. ................................................................................................................................ 275
Nokia Corporation .................................................................................................................. 819
Norsk Hydro ASA ................................................................................................................. 3387
Old Mutual plc ................................................................................................... 916, 4338, 4344
Orange S.A. ............................................................................................................................. 1627
Origin Energy Limited .......................................................................................................... 4195
OSRAM Licht Group ........................................................................................................... 3074
Pearson plc .............................................................................................................................. 1157
Index of extracts from financial statements
5
Peel Hotels plc ....................................................................................................................... 3051
Pinafore Holdings B.V. and Subsidiaries ......................................................................... 3073
Ping An Insurance ...................................................................................................... 4384, 4416
Premier Oil plc ............................................................................................................ 3216, 3243
Priorbank JSC ........................................................................................................................ 1205
Prudential plc ......................................................................................... 4325, 4379, 4387, 4412
PSA Peugeot Citroën ............................................................................................................ 1782
QBE Insurance Group ......................................................................................................... 4401
RAI – Radiotelevisione italiana S.p.A. .............................................................................. 1264
Raytheon Company ........................................................................................ 2282, 2303, 2316
RELX Group ...........................................................................................................................1220
REPSOL, S.A. ......................................................................................................................... 1283
Rio Tinto plc .......................................................................................... 1088, 3278, 3360, 3371
Roche Holding Ltd .................................................................... 1950, 2854, 2883, 3063, 3076
Rolls-Royce Holdings plc ........................................................................................ 3065, 3426
Royal Dutch Shell plc ............................................................................................... 2494, 3368
Royal Schiphol Group N.V. ................................................................................................ 3007
RSA Insurance Group plc ........................................................................................ 4335, 4380
RWE Aktiengesellschaft......................................................................................................... 818
Sappi Limited ......................................................................................................................... 3172
Sberbank of Russia ................................................................................................................. 1141
Schroders plc ........................................................................................................................ 2990
Siemens AG ............................................................................................................................ 2871
Sirius Minerals Plc ............................................................................................................... 3090
Skanska AB .................................................................................................................. 1300, 1322
Slater and Gordon Limited ............................................................................ 2298, 2318, 3081
Statoil ASA ........................................................................................................ 2873, 2881, 3243
Stora Enso Oyj ....................................................................................................................... 1599
Suncor Energy Inc ................................................................................................................... 275
Syngenta AG .......................................................................................................................... 2305
Telefónica, S.A. and subsidiaries ...................................................................................... 1206
Telenor ASA ........................................................................................................................... 1846
Tesco plc ................................................................................................................................. 1916
The British Land Company PLC .............................................................................. 1375, 1387
The Crown Estate ................................................................................................................. 1389
6
Index of extracts from financial statements
The Go-Ahead Group plc .................................................................................................. 2853
The Rank Group Plc .............................................................................................................. 626
The Royal Bank of Scotland Group plc ................................................................ 2995, 4220
The Toronto-Dominion Bank .............................................................................................. 251
The Village Building Co. Limited ............................................................................ 2292, 2311
TOTAL S.A. ........................................................................................................................... 3234
Tullow Oil plc ............................................................................................................ 3228, 3369
UBS AG .................................................................................................................................. 4190
UBS Group AG ............................................................................... 893, 924, 1084, 3065, 3627
Unibail-Rodamco SE ......................................................................................... 1380, 1411, 1417
Unilever PLC and Unilev
er N.V. .............................................................................. 1598, 4217
Vivendi S.A. ............................................................................................................................ 1226
Vodafone Group Plc ............................................................................................................. 1544
Volkswagen Aktiengesellschaft ............................................................................... 1344, 4219
VTech Holdings Limited .......................................................................................... 1630, 3003
Wm Morrison Supermarkets PLC ..................................................................................... 1658
Woodside Petroleum Ltd ........................................................................................ 3279, 3390
Zargon Oil & Gas Ltd. ............................................................................................................ 282
Zurich Insurance Group, Zurich ....................................................................................... 4409
7
Index of standards
SP 1
CF 1.9 .......................................................................... Ch.2, p.47
CF 1.10........................................................................ Ch.2, p.46
SP 1.1 ........................................................................... Ch.2, p.45
CF 1.11 ......................................................................... Ch.2, p.47
SP 1.2 .......................................................................... Ch.2, p.45
CF 1.12 ......................................................................... Ch.2, p.47
SP 1.3 .......................................................................... Ch.2, p.45
CF 1.13 ........................................................................ Ch.2, p.48
SP 1.4 .......................................................................... Ch.2, p.45
CF 1.14 ........................................................................ Ch.2, p.48
SP 1.5........................................................................... Ch.2, p.45
CF 1.15 ........................................................................ Ch.2, p.48
CF 1.16 ........................................................................ Ch.2, p.48
CF 1.17 ........................................................................ Ch.2, p.49
Conceptual Framework (2001)
CF 1.17 ....................................................................... Ch.3, p.150
CF 1.18 ........................................................................ Ch.2, p.48
CF(2001) 4.4 ............................................................ Ch.9, p.616
CF 1.19 ........................................................................ Ch.2, p.49
CF 1.20 ....................................................................... Ch.2, p.49
Conceptual Framework (2010)
CF 1.21 ........................................................................ Ch.2, p.48
CF 1.22 ....................................................................... Ch.2, p.49
CF 1.23 ....................................................................... Ch.2, p.49
CF(2010) 4.1 ........................................................ Ch.34, p.2952
CF(2010) 4.4 ........................................................ Ch.26, p.1813
CF 2.1 ......................................................................... Ch.2, p.49
CF 2.2 ......................................................................... Ch.2, p.50
CF(2010) 4.4(a) .................................................... Ch.27, p.1942
CF 2.3 .......................................................................... Ch.2, p.51
CF(2010) 4.4-19 ................................................... Ch.23, p.1617
CF(2010) 4.6 ....................................................... Ch.42, p.3480
CF 2.4 .......................................................................... Ch.2, p.51
CF 2.4 ......................................................................... Ch.2, p.54
CF(2010) 4.25(a) ................................................. Ch.28, p.1976
CF 2.4 ......................................................................... Ch.2, p.90
CF(2010) 4.29 ...................................................... Ch.28, p.1975
CF(2010) 4.29 ...................................................... Ch.28, p.1976
CF 2.5 ......................................................................... Ch.2, p.49
CF 2.6 .......................................................................... Ch.2, p.51
CF(2010) 4.29 ..................................................... Ch.28, p.2003
CF 2.7 .......................................................................... Ch.2, p.51
CF(2010) 4.31 ...................................................... Ch.28, p.1976
CF(2010) 4.55(b) .................................................. Ch.16, p.1186
CF 2.9 .......................................................................... Ch.2, p.51
CF 2.8 .......................................................................... Ch.2, p.51
CF(2010) 4.59(a) ................................................... Ch.16, p.1177
CF 2.10 ........................................................................ Ch.2, p.51
CF(2010) BC3.26 ................................................ Ch.28, p.2015
CF(2010) BC3.28 ................................................ Ch.27, p.1888
CF 2.11 ......................................................................... Ch.2, p.51
CF 2.12 ........................................................................ Ch.2, p.51
CF(2010) QC12 ................................................... Ch.27, p.1888
CF 2.12 ................................................................. Ch.28, p.2015
CF(2010) QC14 ................................................... Ch.27, p.1888
CF 2.13 ....................................................................... Ch.2, p.52
CF 2.13 ................................................................. Ch.27, p.1888
CF 2.14 ....................................................................... Ch.2, p.52
Conceptual Framework
CF 2.15 ....................................................................... Ch.2, p.52
CF 2.15 ...................................................................... Ch.3, p.159
CF References: Introduction and other sections ..... Ch.2, p.40
CF 2.15 ................................................................. Ch.27, p.1888
CF References: Introduction and other sections ..... Ch.2, p.43
CF 2.16 ...................................................................... Ch.2, p.52
CF 1.1 .......................................................................... Ch.2, p.46
CF 2.16 ...................................................................... Ch.3, p.159
CF 1.1-1.2 .................................................................... Ch.2, p.56
CF 2.17 ....................................................................... Ch.2, p.52
CF 1.2 .......................................................................... Ch.2, p.46
CF 2.18 ....................................................................... Ch.2, p.53
CF 1.3 .......................................................................... Ch.2, p.46
CF 2.19 ....................................................
................... Ch.2, p.50
CF 1.4 .......................................................................... Ch.2, p.47
CF 2.20 ...................................................................... Ch.2, p.53
CF 1.5 .......................................................................... Ch.2, p.46
CF 2.21 ....................................................................... Ch.2, p.53
CF 1.6 .......................................................................... Ch.2, p.47
CF 2.22....................................................................... Ch.2, p.53
CF 1.7 .......................................................................... Ch.2, p.47
CF 2.23 ....................................................................... Ch.2, p.49
CF 1.8 .......................................................................... Ch.2, p.47
CF 2.23 ....................................................................... Ch.2, p.54
CF 2.24 ...................................................................... Ch.2, p.54
8
Index of standards
CF 2.25-2.27 .............................................................. Ch.2, p.54
CF 4.21 ....................................................................... Ch.2, p.66
CF 2.26-2.28 ............................................................. Ch.2, p.54
CF 4.22 ...................................................................... Ch.2, p.66
CF 2.29 ....................................................................... Ch.2, p.54
CF 4.23 ....................................................................... Ch.2, p.66
CF 2.30 ....................................................................... Ch.2, p.54
CF 4.24 ....................................................................... Ch.2, p.67
CF 2.31 ........................................................................ Ch.2, p.55
CF 4.25 ........................................................................ Ch.2, p.67
CF 2.32 ....................................................................... Ch.2, p.55
CF 4.26 ...................................................................... Ch.2, p.60