The financial reporting environment an frameworks -- Presentation of financial statements -- Statements of cash flow -- Owner's equity -- Accounting policies, changes in accounting estimates and errors -- Earning per share and headline earning per share -- Property, plant and equipment -- Investment properties -- Intangible assets -- Inventory -- Financial instruments -- Impairment of assets -- Provisions, contingent liabilities and contingent assets -- Leases -- Income taxes -- Borrowing costs -- Events after the reporting period -- Non-current assets held for sale and discontinued operations -- Revenue from contracts with customers -- Foreign exchange transactions -- Employee benefits and share based payments -- Business combinations -- Separate financial statements -- Consolidated financial statements -- Accounting for associates, joint ventures and joint arrangements.