SECTION II
PRESENTATION OF FINANCIAL STATEMENTS
Chapter 3: Presentation of Financial Statements (IAS 1)
SIC 29, Service Concession Arrangements: Disclosure
IFRIC 2, Members’ Shares in Co-operative Entities and Similar Instruments
IFRIC 17, Distribution of Non-Cash Assets to Owners
Chapter 4: Statement of Cash Flows (IAS 7)
Chapter 5: Accounting Policies, Changes in Accounting Estimates and Errors (IAS 8)
Chapter 6: Events after the Reporting Date (IAS 10)
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