The framework of accounting -- Presentation of financial statements -- Property, plant and equipment -- Investment property -- Impairment of assets -- Intangible assets -- Inventories -- Financial instruments -- Leases -- Provisions, contingent liabilities and contingent assets -- Events after the reporting period -- Revenue -- Employee benefits -- The effects of changes in foreign exchange rates -- Accounting policies, changes in accounting estimates, and errors -- Earnings per share -- Income taxes -- Statements of cash flows -- Companies act.