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IntroductionA4 Presentation of financial statementsA5 Accounting policies, changes in accounting estimates and errorsA6 Fair value measurementA7 Property, plant and equipmentA10 Impairment of assetsA11 InventoriesA12 Provisions, contingent liabilities and contingent assetsA13 Income taxesA14 Revenue from contracts with customersA15 Employee benefitsA18 Borrowing costsA19 The effects of changes in foreign exchange ratesA21 Statement of cash flowsA25 Business combinationsA28 Disclosure of interests in other entitiesA30 Operating segmentsA32 Interim financial reportingA38 AgricultureA39 Insurance contractsB11 Financial instruments – disclosures (IFRS 9)C12 Financial instruments – disclosures (IAS 39)
IntroductionA4 Presentation of financial statementsA5 Accounting policies, changes in accounting estimates and errorsA6 Fair value measurementA7 Property, plant and equipmentA10 Impairment of assetsA11 InventoriesA12 Provisions, contingent liabilities and contingent assetsA13 Income taxesA14 Revenue from contracts with customersA15 Employee benefitsA18 Borrowing costsA19 The effects of changes in foreign exchange ratesA21 Statement of cash flowsA25 Business combinationsA28 Disclosure of interests in other entitiesA30 Operating segmentsA32 Interim financial reportingA38 AgricultureA39 Insurance contractsB11 Financial instruments – disclosures (IFRS 9)C12 Financial instruments – disclosures (IAS 39)