The reporting environment -- The conceptual framework for financial reporting -- Presentation of financial statements -- Revenue -- Taxation : various types and current taxation -- Taxation : deferred taxation -- Property, plant and equipment : the cost model -- Property, plant and equipment : the revaluation model -- Intangible assets -- Investment properties -- 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 -- Hedging with forward exchange contracts -- Financial instruments -- Share capital -- Earnings per share -- Fair value measurement -- Accounting policies, estimates and errors -- Statement of cash flows -- Financial analysis and interpretation.