| A | B |
|---|
| IFRS 3 | Business Combination |
| IFRS 5 | Non current assets held for sale and discontinued operations |
| IAS 1 | Presentation of financial statements |
| IAS 2 | Inventories |
| IAS 7 | Cash Flow Statements |
| IAS 8 | Accounting policies, changes in accounting estimates |
| IAS 10 | Events after the balance sheet date |
| IAS 12 | Income Taxes |
| IFRS 8 | Segment Reporting |
| IAS 16 | Property, plant & equipment |
| IAS 17 | Leases |
| IAS 18 | Revenue |
| IAS 23 | Borrowing costs |
| IAS 27 | Consolidated and separate financial statements |
| IAS 28 | Investments in Associates |
| IAS 33 | Earnings to share |
| IAS 36 | Impairment of assets |
| IAS 37 | Provisions, contingent liabilities and contingent assets |
| IAS 38 | Intangible assets |
| IAS 40 | Investmetn properties |
