Introduction to international accounting standards -- Balance sheet -- Income statement, statement of changes in equity, and statement of recognized gains and losses -- Cash flow statements -- Financial instruments--cash and receivables -- Inventory -- Revenue recognition, including construction contracts -- Property, plant, and equipment -- Intangible assets -- Interests in financial instruments, associates, joint ventures, and investments property -- Business combinations and consolidated financial statements -- Current liabilities, provisions, contingencies and events after the balance sheet date -- Financial instruments--long-term debt -- Leases -- Income taxes -- Employee benefits -- Stockholders' equity -- Earnings per share -- Interim financial reporting -- Segment reporting -- Accounting changes and correction of errors -- Foreign currency -- Related-party disclosures -- Specialized industry -- Inflation and hyperinflation -- Government grants

1. Accounting -- Standards
2. Financial statements -- Standards
3. International business enterprises -- Accounting -- Standards