| Single Company Financial Accounts |
|---|
| 3. IAS 1 (Revised) Presentation of Financial statements |
|---|
| • General Features |
| • Structure and Detail Contents |
| • Preparation of Financial Statements |
| 4. Reporting Financial Performance |
|---|
| • IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors |
| • IAS 24 Related Part Disclosures |
| • IFRS 5: Non-Current Assets held for Sale and discontinued operations |
| • IFRS 8 Operating Segments |
| • IFRS 15 Revenue from Contracts with Customers |
| 5. Other Reporting |
|---|
| • IAS 10 Events after the Reporting Period |
| • IAS 37 Provisions, Contingent Liabilities and Contingent Assets |
| 6. Accounting for non-current assets |
|---|
| • IAS 16 Property, Plant and Equipment |
| • IAS 20 Accounting for Government Grants and Disclosure of Government Assistance |
| • IAS 23 Borrowing Costs |
| • IAS 40 Investment Property |
| 7. Intangible non-current assets |
|---|
| • IAS 38 Intangible Assets |
| • Research & Development Cost |
| • IFRS 3 Business Combinations |
| 8. Impairment of Assets |
|---|
| • IAS 36 Impairment of Assets |
| • Cash Generating Units |
| • Goodwill and the Impairment of Assets |
| • Accounting treatment of an Impairment Loss |
| 9. Leases |
|---|
| • Characteristics of Leases |
| • IFRS 16 Lease |
| 10. Statements of Cash Flows |
|---|
| • IAS 7 Statement of Cash Flow |
| • Preparing a Statement of Cash Flow |
| • Interpretation of Statements of Cash Flows |
| 11. IAS 2 Inventories |
|---|
| • Definitions |
| • Measurement of Inventories |
| • Inventory Valuation Method |
| • Net Realizable Value |
| • Recognition as an Expense |
| • Disclosures |
| 12. Share based Transactions and Financial instruments |
|---|
| • Definitions |
| • Types of Transaction |
| • Equity-Settled Share-Based Payment Transactions Disclosures. |
| • Financial Assets and Financial Liabilities. |
| • Equity and Liabilities |