v. 1. The conceptual framework (2010) -- Presentation of financial statements -- Inventories -- Statement of cash flows -- Accounting policies, changes in accounting estimates and errors -- Events after the reporting period -- Fair value measurement -- Taxation -- Property, plant and equipment -- Leases -- Revenue from contracts with customers -- Employee benefits -- Government grants and assistance -- The effects of changes in foreign exchange rates -- Borrowing costs -- Related party disclosures -- Hyperinflationary economies -- Financial instruments -- Earnings per share -- Interim financial reporting -- Impairment of assets -- Provisions, contingent assets and contingent liabilities -- Intangible assets -- Investment property -- Agriculture -- First-time adoption of international financial reporting standards -- Share-based payments -- Non-current assets held for sale and discontinued operations -- Operating segments -- Service concession arrangements -- Small and medium-sized entities -- The conceptual framework (2018)

v. 2. Separate financial statements -- Business combinations -- Consolidated financial statements -- Associates and joint arrangements -- Changes in interests in investments : acquisitions -- Changes in interests in investments : disposals -- Changes in interests in investments : other -- Foreign operations -- Consolidated statement of cash flows -- Disclosure of interests in other entities.