Financial reporting environment -- Conceptual framework for financial reporting -- Presentation of financial statements -- Revenue from contracts with customers -- Taxation: various types and current taxation -- Taxation: deferred taxation -- Property, plant and equipment: cost model -- Property, plant and equipment: revaluation model -- Intangible assets and purchased goodwill -- Investment property -- Impairment of assets -- Non-current assets held for sale and discontinued operations -- Inventories -- Borrowing costs -- Government grants and government assistance -- Leases: lessee accounting -- Leases: lessor accounting -- Provisions, contingencies and events after the reporting period -- Employee benefits -- Foreign currency transactions -- Financial instruments : general principles -- Financial instruments : Hedge accounting -- Share capital : equity instruments and financial liabilities -- Earnings per share -- Fair value measurement -- Accounting policies, estimates and errors -- Statement of cash flows -- Financial analysis and interpretation -- Separate financial statements of a parent -- Wholly owned subsidiaries -- Party owned subsidiaries.