A1IASB and the regulatory framework

A2Fundamental ethical and professional principles

B1Revenue recognition

B2Property, plant and equipment

B3Impairment of assets

B4Leases

B5Intangible assets and goodwill

B6Inventories

B7Financial instruments

B8Liabilities – provisions, contingent assets and liabilities

B9Accounting for employment and post-employment benefits

B10Tax in financial statements

B11The effects of changes in foreign currency exchange rates

B12Agriculture

B13Share-based payment

B14Exploration and evaluation expenditures

B15Fair value measurement

C1Presentation of the SFP, and statement of P/L and OCI

C2Earnings per share

C3Events after the reporting date

C4Accounting policies, changes in accounting estimates

C5Related party disclosures

C6Operating segments

C7Reporting requirements of SMEs

D1Preparation of group consolidated external reports

D2Business combinations – intra-group adjustments

D3Business combinations – fair value adjustments

D4Business combinations – associates and joint arrangements

D5Complete disposal of shares in subsidiaries

A1
IASB and the regulatory framework

A2
Fundamental ethical and professional principles

B1
Revenue recognition

B2
Property, plant and equipment

B3
Impairment of assets

B4
Leases

B5
Intangible assets and goodwill

B6
Inventories

B7
Financial instruments

B8
Liabilities – provisions, contingent assets and liabilities

B9
Accounting for employment and post-employment benefits

B10
Tax in financial statements

B11
The effects of changes in foreign currency exchange rates

B12
Agriculture

B13
Share-based payment

B14
Exploration and evaluation expenditures

B15
Fair value measurement

C1
Presentation of the SFP, and statement of P/L and OCI

C2
Earnings per share

C3
Events after the reporting date

C4
Accounting policies, changes in accounting estimates

C5
Related party disclosures

C6
Operating segments

C7
Reporting requirements of SMEs

D1
Preparation of group consolidated external reports

D2
Business combinations – intra-group adjustments

D3
Business combinations – fair value adjustments

D4
Business combinations – associates and joint arrangements

D5
Complete disposal of shares in subsidiaries