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IntroductionA3 First-time adoption of IFRS StandardsA4 Presentation of financial statementsA5 Accounting policies, changes in accounting estimates and errorsA6 Fair value measurementA7 Property, plant and equipmentA9 Intangible assetsA10 Impairment of assetsA11 InventoriesA12 Provisions, contingent liabilities and contingent assetsA13 Income taxesA14 Revenue from contracts with customersA15 Employee benefitsA16 Share-based paymentA18 Borrowing costsA19 The effects of changes in foreign exchange ratesA20 Non-current assets held for sale and discontinued operationsA21 Statement of cash flowsA25 Business combinationsA28 Disclosure of interests in other entitiesA30 Operating segmentsA31 Earnings per shareA32 Interim financial reportingA34 Integrated reportingA37 Financial reporting in hyperinflationary economiesA38 AgricultureA39 Insurance contractsAppendix A1 Revenue (IAS 18)Appendix A4 Leases (IAS 17)B11 Financial instruments – disclosures (IFRS 9)C12 Financial instruments – disclosures (IAS 39)
IntroductionA3 First-time adoption of IFRS StandardsA4 Presentation of financial statementsA5 Accounting policies, changes in accounting estimates and errorsA6 Fair value measurementA7 Property, plant and equipmentA9 Intangible assetsA10 Impairment of assetsA11 InventoriesA12 Provisions, contingent liabilities and contingent assetsA13 Income taxesA14 Revenue from contracts with customersA15 Employee benefitsA16 Share-based paymentA18 Borrowing costsA19 The effects of changes in foreign exchange ratesA20 Non-current assets held for sale and discontinued operationsA21 Statement of cash flowsA25 Business combinationsA28 Disclosure of interests in other entitiesA30 Operating segmentsA31 Earnings per shareA32 Interim financial reportingA34 Integrated reportingA37 Financial reporting in hyperinflationary economiesA38 AgricultureA39 Insurance contractsAppendix A1 Revenue (IAS 18)Appendix A4 Leases (IAS 17)B11 Financial instruments – disclosures (IFRS 9)C12 Financial instruments – disclosures (IAS 39)