1Objective-- 2Scope-- 3General requirements for financial statements-- 4Objective of financial statements-- 5A complete set of financial statements-- 6The roles of the primary financial statements and other notes-- 7Identication of the financial statements-- 8Frequency of reporting-- 10Comparative Information-- 11Agrregation and Disaggregation-- 12Principles of aggregation and disaggregation-- 13Offsetting-- 14Statement of Profit or loss-- 15Categories in the statement of profit or loss-- 16Totals and subtotals to be presented in the statementd of profit or loss-- 16Item to be presented in the statement of profit or loss or disclosed in the notes-- 17Statement presentating comprehensive income-- 18Other comprehensive income-- 19Statement of Financial position-- 19Classification of assets and liabilities as current or non-current-- 20Items to be presented in the statement of financial position or disclosed in the notes

23Information to be presented in the statement of changes in equity or disclosed in the notes-- 24Notes-- 25Structure-- 25Management-defined performance measures-- 26Capital-- 27Other disclosures-- 28Appendices-- 29A Defined terms-- 30B Application Guidance 31C Effective date and transitation-- 31D Amendments to other IFRS Accounting Standards