Financial Accounting GAAP Principles

PART 1: FINANCIAL REPORTING 1 The financial reporting environment 2 Review of the Accounting Framework 3 Presentation of Financial Statements (incl. Segmental reports, interim reports, related party transactions), IAS1, IAS14, IAS24, IAS34 and IFRS8 PART 2: STATEMENT OF FINANCIAL POSITION 4 Property, plant and equipment, IAS16 5 Investment properties, IAS40 6 Intangible assets, IAS38 7 Inventories (incl. Expenses classified by function & nature), IAS2 8 Financial Instruments, IAS32&39 9 Impairment of assets, IAS36 10 Provisions, contingent assets and contingent liabilities, IAS37 11 Leases, IAS17 12 Income taxes (incl. Deferred tax), IAS12 13 Borrowing costs, IAS23 14 Events after reporting date, IAS10 15 Non-current assets held for sale and discontinued operations, IFRS5 16 Owners' equity of companies, IAS1 PART 3: STATEMENT OF COMPREHENSIVE INCOME 17 Revenue, IAS18 18 Accounting policies, changes in accounting estimates and errors, IAS8 19 Expenses, gains and losses (incl. Employee benefits), IAS1 & IAS19 20 Foreign exchange changes, IAS21 21 Share based payments, IFRS2 PART 4: ACCOUNTING FOR GROUPS 22 Business combinations, IFRS3 23 Consolidation and separate financial statements, IAS27 24 Foreign operations, IAS21 25 Investments in associates, IAS28 26 Interest in joint ventures, IAS31 PART 5: OTHER REPORTING 27 Statements of cash flows (incl. For groups), IAS7 28 Earnings per share (incl. headline earnings per share), IAS33