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| Introduction and Reporting Basics | |
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| Introduction and IAS Framework | |
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| Presentation of Financial Statements: IAS 1 | |
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| Statement of Cash Flows: IAS 7 | |
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| Non-current Assets Held for Sale and Discontinued Operations: IFRS 5 | |
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| Provisions, Contingent Liabilities and Contingent Assets: IAS 37 | |
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| Revenue: IAS 18 | |
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| Non-financial Assets | |
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| Inventories: IAS 2 | |
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| Construction Contracts: IAS 11 | |
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| Agriculture: IAS 41 | |
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| Property, Plant and Equipment: IAS 16 | |
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| Investment Property: IAS 40 | |
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| Exploration for and Evaluation of Mineral Resources: IFRS 6 | |
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| Borrowing Costs: IAS 23 | |
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| Accounting for Government Grants and Disclosure of Government Assistance: IAS 20 C O N T E N T S | |
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| Intangible Assets: IAS 38 | |
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| Impairment of Assets: IAS 36 | |
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| Financial Assets and Liabilities | |
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| Basic Financial Instruments: IAS 32, IAS 39, and IFRS 7 | |
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| Financial Instruments-Recognition and Measurement: IAS 39 | |
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| Financial Instruments-Presentation: IAS 32 | |
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| Financial Instruments-Disclosure: IFRS 7 | |
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| Special Topics | |
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| Accounting Policies, Changes in Accounting Estimates and Errors: IAS 8 | |
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| Events After the Reporting Period: IAS 10 | |
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| Income Taxes: IAS 12 | |
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| Leases: IAS 17 | |
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| Employee Benefi ts: IAS 19 | |
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| Related Party Disclosures: IAS 24 | |
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| Earnings per Share: IAS 33 | |
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| Interim Financial Reporting: IAS 34 | |
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| Share-based Payment: IFRS 2 | |
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| Reporting Entity | |
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| Investments in Associates: IAS 28 | |
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| Business Combinations: IFRS 3 | |
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| Consolidated and Separate Financial Statements: IAS 27 | |
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| Interests in Joint Ventures: IAS 31 | |
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| Operating Segments: IFRS 8 | |
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| The Effects of Changes in Foreign Exchange Rates: IAS 21 | |
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| Specialized Applications | |
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| Specialized Industries and Hyperinfl ation: IFRS 4, IAS 26, IAS 29 | |
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| First-time Adoption of International Financial Reporting Standards: IFRS 1 | |