DipIFR cies DD Notes Diploma in International Financial Reporting Hasaan pee UPDATED FORInternational Financial Reporting By: Hasaan FazalTABLE OF CONTENTS Chapter # Title of Chapter Page # 1 Non-current Assets — Tangible 05 2 Inventory 19 3 Revenue 27 4 Conceptual framework 36 5 Borrowing Cost 51 6 Construction Contract 56 7 Leases 63 8 Non-current assets held for sale and Discontinued operations 71 9 Accounting for Government grants 83 10 Events after the reporting period 91 11 Impairment of Assets 96 12 Statement of Cash Flows ala 13 Financial Instruments 115