Volume 1 The accounting framework -- Presentation of financial statements -- Inventories -- Statement of cash flows -- Accounting policies, changes in accounting estimates and errprs -- Events after the reporting period -- Construction contracts -- Taxation -- Property, plant and equipment -- Leases -- Revenue -- Employee benefits -- Government assistance -- The effects of changes in foreign exchange rates -- Borrowing costs -- Related party disclosures -- Hyperinflationary economies -- Financial instruction -- 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-bases payments -- Non-current assets held for sale and discontinued operations -- Operating segments -- Service concession arrangements -- Small and medium sized antities.

Volume 2 Consolidated and separete financial statements -- Business combinations -- Investments in associates -- Joint arrangements -- Changes in interest in investment acquisitions -- Changes in interest in investments, disposals -- Changes in interest in investment, other -- Foreign operations -- Consolidated statement of cash flows -- Illustrative financial statements.