PART I PRESENTATION
Chapter 1. Framework Framework for the Preparation and Presentation of Financial Statements
Chapter 2. IFRS 1 First-Time Adoption of IFRS
Chapter 3. IAS 1 Presentation of Financial Statements
Chapter 4. IAS 7 Cash Flow Statements
Chapter 5. IAS 8 Accounting Policies, Changes in Accounting Estimates, and Errors
PART II GROUP STATEMENTS
Chapter 6. IFRS 3 Business Combinations
Chapter 7. IAS 27 Consolidated and Separate Financial Statements
Chapter 8. IAS 28 Investments in Associates
Chapter 9. IAS 31 Interests in Joint Ventures
PART III BALANCE SHEET AND INCOME STATEMENT
Chapter 10. IFRS 2 Share-Based Payment
Chapter 11. IFRS 4 Insurance Contracts
Chapter 12. IAS 2 Inventories
Chapter 13. IAS 11 Construction Contracts
Chapter 14. IAS 12 Income Taxes
Chapter 15. IAS 16 Property, Plant, and Equipment
Chapter 16. IAS 17 Leases
Chapter 17. IAS 18 Revenue
Chapter 18. IAS 19 Employee Benefits
Chapter 19. IAS 20 Accounting for Government Grants and Disclosure of Government Assistance
Chapter 20. IAS 21 The Effects of Changes in Foreign Exchange Rates
Chapter 21. IAS 23 Borrowing Costs
Chapter 22. IAS 36 Impairment of Assets
Chapter 23. IAS 37 Provisions, Contingent Liabilities, and Contingent Assets
Chapter 24. IAS 38 Intangible Assets
Chapter 25. IAS 39 Financial Instruments: Recognition and Measurement
Chapter 26. IAS 40 Investment Property
Chapter 27. IAS 41 Agriculture
PART IV DISCLOSURE
Chapter 28. IFRS 5 Noncurrent Assets Held for Sale and Discontinued Operations
Chapter 29. IAS 10 Events After the Balance Sheet Date
Chapter 30. IAS 14 Segment Reporting
Chapter 31. IAS 24 Related-Party Disclosures
Chapter 32. IAS 26 Accounting and Reporting by Retirement Benefit Plans
Chapter 33. IAS 29 Financial Reporting in Hyperinflationary Economies
Chapter 34. IAS 32 Financial Instruments: Presentation
Chapter 35. IAS 33 Earnings per Share
Chapter 36. IAS 34 Interim Financial Reporting
Chapter 37. IFRS 6 Exploration for and Evaluation of Mineral Resources
Chapter 38. IFRS 7 Financial Instruments: Disclosures
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