1. The reporting environment -- 2. The conceptual framework for financial reporting -- 3. Presentation of financial statements -- 4. Revenue from contracts with customers -- 5. Taxation: various types and current income tax -- 6. Taxation: deferred taxation -- 7. Property, plant and equipment: the cost model -- 8. Property, plant and equipment : the revaluation model -- 9. Intangible assets -- 10. Investment properties -- 11. Impairment of assets -- 12. Non-current assets held for sale and discontinued operations -- 13. Inventories -- 14. Borrowing costs -- 15. Government grants and government assistance -- 16. Leases: lessee accounting -- 17. Leases: lessor accounting -- 18. Provisions, contingencies and events after the reporting period -- 19. Employee benefits -- 20. Foreign currency transactions -- 21. Hedging with forward exchange contracts -- 22. Financial instruments -- 23. Share capital -- 24. Earnings per share -- 25. Fair value measurement -- 26. Accounting policies, estimates and errors -- 27. Statement of cash flows -- 28. Financial analysis and interpretation.