Financial Reporting FR (F7)

Orientation Class IAS 33 Earnings Per Share IAS 16 Property, Plant and Equipment IAS 36 Impairment of assets IAS 40 Investment Property IAS 38 Intangible assets IAS 37 Contingent Liabilities and Contingent Assets IAS 21 The Effects of Changes in Foreign Exchange Rates IAS 20 Government grant IAS 8 Changes in accounting policies, Accounting estimates IAS 41 Agriculture IFRS 5 NCA Held for sale IFRS 16 Leasing IFRS 15 Revenue from Contracts with Customers IFRS 9 Financial instrument IAS 10 Events after the reporting period IFRS 13 Fair Value Measurement IAS 12 Income tax IAS 23 Borrowing Cost Final accounts Consolidation Interpretation of Financial Statements IAS 7 Statement of Cash Flow Regulatory Framework Revision

Orientation IAS 33 Earnings Per Share IAS 16 Property plant and equipment IAS 36 Impairment of Assets IAS 21 The Effects of Changes in Foreign Exchange IAS 37 Provisions, Contingent Liabilities IAS 38 Intangible assets IAS 40 Investment property IAS 41 Agriculture IAS 20 Accounting for Government Grants IFRS 5 Non-current Assets Held for Sale and Discontinued Operations IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors IFRS 16 Leases IFRS 9 Financial Instruments and IAS 23 Borrowing Costs IFRS 15 Revenue from Contracts with Customers IAS 10 Event After Reporting Period and IAS 23 Borrowing Costs IFRS 13 Fair Value Measurement IAS 12 Income Taxes Final Accounts Consolidation Ratios Revision Days Statement Of Cash Flow (SOCF) Framework