Standard/ Title page

Interpretation
Introduction 1 ; 2 ; 3 1
IAS 1 Presentation of Financial Statements 28
IAS 2 Inventories 31
IAS 7 Cash Flow Statements 32
IAS 8 Accounting Policies, Changes in Accounting Estimates and 33
Errors
IAS 10 Events After the Balance Sheet Date 34
IAS 11 Construction Contracts 35
IAS 12 Income Taxes 36
IAS 16 Property, Plant and Equipment 39
IAS 17 Leases 42
IAS 18 Revenue 43
IAS 19 Employee Benefits 44
IAS 20 Accounting for Government Grants and Disclosure of 45
Government Assistance
IAS 21 The Effects of Changes in Foreign Exchange Rates 46
IAS 23 Borrowing Costs 48
IAS 24 Related Party Disclosures 49
IAS 26 Accounting and Reporting by Retirement Benefit Plans 44
IAS 27 Consolidated and Separate Financial Statements 51
IAS 28 Investments in Associates 54
IAS 31 Interests in Joint Ventures 57
IAS 32 Financial Instruments: Presentation 80
IAS 33 Earnings Per Share 59
IAS 34 Interim Financial Reporting 60
IAS 36 Impairment of Assets 64
IAS 37 Provisions, Contingent Liabilities and Contingent Assets 72
IAS 38 Intangible Assets 77
IAS 39 Financial Instruments: Recognition and Measurement 80
IAS 40 Investment Property 98
IAS 41 Agriculture 105
IFRS 1 First-time Adoption of International Financial Reporting 107
Standards
IFRS 2 Share-based Payment 108
 Standard/ Title page
Interpretation
IFRS 3 Business Combinations 109
IFRS 5 Non-current Assets Held for Sale and Discontinued 110
Operations
IFRS 7 Financial Instruments: Disclosures 80