- [5] Accounting and measurement principles
- [6] Management judgments and sources of estimation uncertainty
- [7] Consolidation methods
- [8] Currency translation
- [9] Recognition of sales and other revenue
- [10] Research and development costs
- [11] Financial instruments: Principles
- [12] Financial instruments: Categories and classes of financial instruments
- [13] Financial instruments: Derivative and accounting for hedging relationships
- [14] Other non-financial assets and liabilities
- [15] Inventories
- [16] Intangible assets
- [17] Property, plant and equipment
- [18] Leasing
- [19] Deferred taxes
- [20] Provisions
- [21] Provisions for pensions and other post-employment benefits
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