Chapter 1 IASB and Regulatory Framework

Chapter 2 Conceptual Framework for Financial Reporting

Chapter 3 IAS/IFRSs at a Glance

Chapter 4 IAS 1: Presentation of Financial Statements

Chapter 5 Inventories

Chapter 6 Cash Flow Statements

Chapter 7 IAS 8: Basis of Preparation of Financial Statements

Chapter 8 IAS 10: Events occurring after the Reporting Period

Chapter 9 IAS 12: Income Taxes

Chapter 10 IAS 16: Property, Plant & Equipment

Chapter 11 IAS 19: Employee benefits

Chapter 12 IAS 20: Government Grant

Chapter 13 IAS 21: Effects of Changes in Foreign Exchange Rates

Chapter 14 IAS 23: Borrowing cost

Chapter 15 IAS 24: Related party disclosures

Chapter 16 IAS 29: Financial Reporting in Hyperinflationary Economies

Chapter 17 IAS 33: Earnings per Share

Chapter 18 IAS 34: Interim Financial Reporting

Chapter 19 IAS 36: Impairment of assets

Chapter 20 IAS 37: Provisions, Contingent Liabilities and Contingent Assets

Chapter 21 IAS 38: Intangible Assets

Chapter 22 IAS 40: Investment Properties

Chapter 23 IAS 41: Agriculture

Chapter 24 IFRS 1: First time adoption of International Finance Reporting Standards

Chapter 25 IFRS 2: Share Based Payments

Chapter 26 IFRS 17: Insurance Contracts

Chapter 27 IFRS 5: Non-Current Assets held for Sale and Discontinued Operations

Chapter 28 IFRS 6: Exploration and Evaluation of Mineral Resources

Chapter 29 IFRS 8: Operating Segments

Chapter 30 Financial Instruments (IAS 32, IFRS 7, IFRS 9)

Chapter 31 IFRS 3: Business Combination

Chapter 32 IFRS 13: Fair value Measurement

Chapter 33 Consolidated Financial Statements (IAS 27, IAS 28, IFRS 10, IFRS 11 and IFRS 12)

Chapter 34 IFRS 14: Regulatory Deferral

Chapter 35 IFRS 15: Revenue from Contract with customers

Chapter 36 IFRS 16: Leases

Chapter 37 International Financial Reporting Interpretations Committee (IFRIC)

Chapter 38 Standing Interpretation Committee (SIC)

Chapter 39 Presentation and Disclosure in Financial Statements (IFRS 18)

Chapter 40 Subsidiaries without Public Accountability: Disclosures (IFRS 19)

Chapter 41 Small and Medium Enterprises

Chapter 42 Sustainability Reporting under Environment, Social and Governance (ESG)

Chapter 43 International Financial Reporting Standards – by Industry sector