PART 1: FINANCIAL REPORTING1 The financial reporting environment2 Review of the Accounting Framework3 Presentation of Financial Statements (incl. Segmental reports, interim reports, related party transactions), IAS1, IAS14, IAS24, IAS34 and IFRS8PART 2: STATEMENT OF FINANCIAL POSITION4 Property, plant and equipment, IAS165 Investment properties, IAS406 Intangible assets, IAS387 Inventories (incl. Expenses classified by function & nature), IAS28 Financial Instruments, IAS32&399 Impairment of assets, IAS3610 Provisions, contingent assets and contingent liabilities, IAS3711 Leases, IAS1712 Income taxes (incl. Deferred tax), IAS1213 Borrowing costs, IAS2314 Events after reporting date, IAS1015 Non-current assets held for sale and discontinued operations, IFRS516 Owners' equity of companies, IAS1PART 3: STATEMENT OF COMPREHENSIVE INCOME17 Revenue, IAS1818 Accounting policies, changes in accounting estimates and errors, IAS819 Expenses, gains and losses (incl. Employee benefits), IAS1 & IAS1920 Foreign exchange changes, IAS2121 Share based payments, IFRS2PART 4: ACCOUNTING FOR GROUPS22 Business combinations, IFRS323 Consolidation and separate financial statements, IAS2724 Foreign operations, IAS2125 Investments in associates, IAS2826 Interest in joint ventures, IAS31PART 5: OTHER REPORTING27 Statements of cash flows (incl. For groups), IAS728 Earnings per share (incl. headline earnings per share), IAS33.