Financial reporting environment -- Conceptual framework --- Presentation of financial statements -- Accounting policies, changes in accounting estimates and errors -- Revenue -- Current taxation -- Deferred taxation -- Property, plant and equipment and impairment of assets -- Integrated questions : 1 -- Intangible assets -- Investment property -- Non-current assets held for sale -- Inventories -- Share capital -- Financial instruments -- Leases -- Provisions, contingencies and events after reporting period -- Integrated questions : 2 -- Borrowing costs -- Government grants -- Foreign currency transactions and forward exchange contracts -- Employee benefits -- Discontinued operations -- Earnings per share -- Statement of cash flows -- Analysis of financial statements -- Integrated questions : 3 -- Separate financial statements of a parent -- Wholly owned subsidiaries -- Partly owned subsidiaries.