SECTION IX

INDUSTRY–SPECIFIC STANDARDS AND STANDARDS APPLICABLE IN SPECIFIC SITUATIONS

Chapter 30: Accounting and Reporting by Retirement Benefit Plans (IAS 26)

Chapter 31: Financial Reporting in Hyperinflationary Economies (IAS 29)

IFRIC 7, Applying the Restatement Approach under IAS 29, Financial Reporting in Hyperinflationary Economies

Chapter 32: First-Time Adoption of International Financial Reporting Standards (IFRS 1)

Chapter 33: Insurance Contracts (IFRS 4)

Chapter 34: Exploration for and Evaluation of Mineral Resources (IFRS 6)

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