t1 2Presentation of Financial statement-A 1-- 3Inventories-IAS7-- 4Statement of cash flows-IAS7--t5

Presentation and disclosure in financial statement-- 4IAS 2 and Circular 09/2006 inventories-- 5IAS 7 Statement

statements -- Inventories -- Statement of cash flows -- Accounting policies, changes in accounting estimates

-- Inventories -- Borrowing costs -- Government grants and government assistance -- Leases: lessee accounting

-- Applications of accounting systems -- Receivables and payables -- Inventories -- Cash and cash equivalents

financial statements -- IAS 2 Inventories -- IAS 7 Statement of cash flows -- IAS 8 Accounting policies

-- Applications of accounting systems -- Receivables and payables -- Inventories -- Cash and cash equivalents

-- Inventories -IAS 2 -- Statement of cash flows -IAS 7 -- Accounting policies, changes in accounting estimates