Part 1: The financial reporting environment an frameworks -- Presentation of financial statements --Accounting policies, changes in accounting estimates and errors-- Fair Value Measurement--Statements of Cash flows--Owners' equity--Security--Reserves 211--Earnings per share and headline earnings per share--Related party disclosures--Analysis and evaluation of financial statements--Part 2: Elements of financial statements--Investment properties--Intangible assets--Inventory--Finacial instruments--Impairment of non-current 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-base payment

Part 3: Business combinations--Seperate financial statement--Conslidated financial statement--Accounting for associates joint ventures and joint arrangement--Foreign operations--Index--Glossary