Accounting rules and principles
1. Accounting principles and applicability of SFRS
2. First-time adoption
3. Presentation of financial statements
4. Accounting policies, accounting estimates and errors
5. Financial instruments
6. Foreign currencies
7. Insurance contracts
Income statement and related notes
8. Revenue
9. Segment reporting (FRS 14)
9A. Segment reporting (FRS 108)
10. Employee benefits
11. Share-based payment
12. Retirement benefit plans
13. Taxation
14. Earnings per share
Balance sheet and related notes
15. Intangible fixed assets
16. Property, plant and equipment
17. Investment property
18. Impairment of assets
19. Lease accounting
20. Inventories and construction contracts
21. Provisions and contingences
22. Post balance sheet events and financial statements
23. Share capital and reserves
Consolidated and separate financial statements
24. Consolidated and separate financial statements
25. Business combinations
26. Disposals of subsidiaries, business and non-current assets
27. Associates
28. Joint ventures