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IntroductionC3 First-time adoption of IFRS StandardsC4 Presentation of financial statementsC5 Accounting policies, changes in accounting estimates and errorsC6 Fair value measurementC7 Property, plant and equipmentC9 Intangible assetsC10 Impairment of assetsC11 InventoriesC12 Provisions, contingent liabilities and contingent assetsC13 Income taxesC14 Revenue from contracts with customersC15 Employee benefitsC16 Share-based paymentC18 Borrowing costsC19 The effects of changes in foreign exchange ratesC20 Non-current assets held for sale and discontinued operationsC21 Statement of cash flowsC25 Business combinationsC28 Disclosure of interests in other entitiesC30 Operating segmentsC31 Earnings per shareC32 Interim financial reportingC34 Integrated reportingC37 Financial reporting in hyperinflationary economiesC38 AgricultureC39 Insurance contractsAppendix C1 Revenue (IAS 18)Appendix C4 Leases (IAS 17)D11 Financial instruments – disclosures (IFRS 9)E12 Financial instruments – disclosures (IAS 39)
IntroductionC3 First-time adoption of IFRS StandardsC4 Presentation of financial statementsC5 Accounting policies, changes in accounting estimates and errorsC6 Fair value measurementC7 Property, plant and equipmentC9 Intangible assetsC10 Impairment of assetsC11 InventoriesC12 Provisions, contingent liabilities and contingent assetsC13 Income taxesC14 Revenue from contracts with customersC15 Employee benefitsC16 Share-based paymentC18 Borrowing costsC19 The effects of changes in foreign exchange ratesC20 Non-current assets held for sale and discontinued operationsC21 Statement of cash flowsC25 Business combinationsC28 Disclosure of interests in other entitiesC30 Operating segmentsC31 Earnings per shareC32 Interim financial reportingC34 Integrated reportingC37 Financial reporting in hyperinflationary economiesC38 AgricultureC39 Insurance contractsAppendix C1 Revenue (IAS 18)Appendix C4 Leases (IAS 17)D11 Financial instruments – disclosures (IFRS 9)E12 Financial instruments – disclosures (IAS 39)