TABLE OF CONTENTS: CH 1 The regulatory framework CH 2 The IASB conceptual framework CH 3 Pr esentation of financial statements CH 4 Accounting policies, estimates and errors CH 5 Property, plant and equipment CH 6 Intangible assets CH 7 Impairment of assets CH 8 Non-current assets held for sale and discontinued operation CH 9 Leases CH 10 Inventories CH 11 Financial instruments CH 12 Provisions and events after the reporting period CH 13 Revenue from contracts with customers CH 14 Employee benefits CH 15 Taxation in financial statements CH 16 Statement of cash flows CH 17 Financial reporting in hyperinflationary economies CH 18 Groups of companies (1) CH 19 Groups of companies (2) CH 20 Associates and joint arrangements CH 21 Related parties and changes in foreign exchange rates
