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Accounts examples

Accounting policies, changes and errors – IAS 8
Agriculture – IAS 41
APMs, ESMA guidelines and other
Associates – IAS 28
Business combinations – IFRS 3
Capital, reserves, distributions
Cash flows – IAS 7
Consolidated and entity accounts – IFRS 10, IFRS 12, IAS 27
Corporate governance
Disposals of undertakings – IFRS 5
Earnings per share – IAS 33
Employee benefits – IAS 19
Financial instruments – IFRS 9, IFRS 7, IAS 32
Financial instruments – IAS 39, IFRS 7, IAS 32
Foreign currency – IAS 21
Half year reports – IAS 34
Impairment – IAS 36
Income taxes – IAS 12
Intangible assets – IAS 38
Integrated reporting
Inventories – IAS 2
Investment property – IAS 40
Joint arrangements – IFRS 11, IFRS 12
Leases – IFRS 16
Management reports – climate change
Management reports
Operating segments – IFRS 8
Post balance sheet events – IAS 10
PPE – IAS 16
Presentation of financial statements – IAS 1
Provisions – IAS 37
Related parties – IAS 24
Revenue – IFRS 15
Service concession arrangements – IFRIC 12
Share-based payment – IFRS 2
Transition to IFRS

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Definition of a business, accounting mini series

CLP Holdings Limited – Annual report – 31 December 2020

Industry: utilities

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