Variables Part I 24. Borrowing Costs
1. Scope 25. Share-Based Payment
2. Concepts and Pervasive Principles 26. Impairment of Non-Financial Assets
3. Financial Statement Presentation 27. Employee Benefits
4. Balance Sheet 28. Income Taxes
5. Income Statement 29. Financial Reporting in
Hyperinflationary
6. Statement of Changes in Equity and Statement Economies
of Income and Retained Earnings 30. Foreign Currency Translation
7. Cash Flow Statement 31. Segment Reporting
8. Notes to the Financial Statements 32. Events after the End of the Reporting
Period
9. Consolidated & Separate Financial Statements 33. Related Party Disclosures
10. Accounting Policies, Estimates and Errors 34. Earnings Per Share
11. Financial Assets and Financial Liabilities 35. Specialized Industries
12. Inventories 36. Discontinued Operations & Assets Held
13. Investments in Associates for Sale
14. Investments in Joint Ventures 37. Interim Financial Reporting
15. Investment Property 38. Transition to IFRS for SMEs
16. Property, Plant and Equipment Variables Part II
17. Intangible Assets Other Than Goodwill 1. Level of readiness
18. Business Combinations and Goodwill 2. Probable problems
19. Leases 3. Most suitable economic sectors
20. Provisions and Contingencies 4. Most unsuitable economic sectors
21. Equity 5. Additional costs
22. Revenue 6. Unsuitable standards for SMEs
23. Government Grants 7. Recommendations