Ruth Picker AM, Former Global IFRS Leader and Asia-Pacific Risk Management Leader, EY. Former IFRIC member. Leo van der Tas, is Professor of Corporate Reporting at Tilburg University, The Netherlands and partner-contractor with EY. Former IFRIC member. David Kolitz, Exeter, UK, is Senior Lecturer in Accounting at the University of Exeter Business School. Gilad Livne, London, UK, is Professor of Accounting at the School of Business and Management, at Queen Mary University of London. Janice Loftus, Adelaide, Australia, is Associate Professor at the Business School at the University of Adelaide. Miriam Koning, Rotterdam, The Netherlands, is Associate Professor of Accounting at Rotterdam School of Management, Erasmus University. Cathrynne Service, is an Independent IFRS consultant, Academic Author and Educationist.

• Part 1 Conceptual Framework 11 The IASB and its Conceptual Framework 3Part 2 Elements 232 Financial statement presentation 253 Revenue from contracts with customers 554 Inventories 835 Property, plant and equipment 1096 Intangible assets 1517 Impairment of assets 1738 Fair value measurement 1999 Leases 22310 Provisions, contingent liabilities and contingent assets 25911 Employee benefits 27912 Owners’ equity: share capital and reserves 30713 Financial instruments 33114 Share- based payment 37915 Income taxes 403Part 3 Presentation and Disclosures 43316 Statement of cash flows 43517 Key notes disclosures 45718 Operating segments 47919 Business combinations 497Part 4 Economic Entities 52320 Consolidation: controlled entities 52521 Consolidation: wholly owned subsidiaries 53922 Consolidation: intragroup transactions 56123 Consolidation: non- controlling interest 58524 Translation of foreign currency transactions and the financial statements of foreign entities 625

Ruth Picker AM, Former Global IFRS Leader and Asia-Pacific Risk Management Leader, EY. Former IFRIC member. Leo van der Tas, is Professor of Corporate Reporting at Tilburg University, The Netherlands and partner-contractor with EY. Former IFRIC member. David Kolitz, Exeter, UK, is Senior Lecturer in Accounting at the University of Exeter Business School. Gilad Livne, London, UK, is Professor of Accounting at the School of Business and Management, at Queen Mary University of London. Janice Loftus, Adelaide, Australia, is Associate Professor at the Business School at the University of Adelaide. Miriam Koning, Rotterdam, The Netherlands, is Associate Professor of Accounting at Rotterdam School of Management, Erasmus University. Cathrynne Service, is an Independent IFRS consultant, Academic Author and Educationist.

• Part 1 Conceptual Framework 11 The IASB and its Conceptual Framework 3Part 2 Elements 232 Financial statement presentation 253 Revenue from contracts with customers 554 Inventories 835 Property, plant and equipment 1096 Intangible assets 1517 Impairment of assets 1738 Fair value measurement 1999 Leases 22310 Provisions, contingent liabilities and contingent assets 25911 Employee benefits 27912 Owners’ equity: share capital and reserves 30713 Financial instruments 33114 Share- based payment 37915 Income taxes 403Part 3 Presentation and Disclosures 43316 Statement of cash flows 43517 Key notes disclosures 45718 Operating segments 47919 Business combinations 497Part 4 Economic Entities 52320 Consolidation: controlled entities 52521 Consolidation: wholly owned subsidiaries 53922 Consolidation: intragroup transactions 56123 Consolidation: non- controlling interest 58524 Translation of foreign currency transactions and the financial statements of foreign entities 625

Ruth Picker AM, Former Global IFRS Leader and Asia-Pacific Risk Management Leader, EY. Former IFRIC member. Leo van der Tas, is Professor of Corporate Reporting at Tilburg University, The Netherlands and partner-contractor with EY. Former IFRIC member. David Kolitz, Exeter, UK, is Senior Lecturer in Accounting at the University of Exeter Business School. Gilad Livne, London, UK, is Professor of Accounting at the School of Business and Management, at Queen Mary University of London. Janice Loftus, Adelaide, Australia, is Associate Professor at the Business School at the University of Adelaide. Miriam Koning, Rotterdam, The Netherlands, is Associate Professor of Accounting at Rotterdam School of Management, Erasmus University. Cathrynne Service, is an Independent IFRS consultant, Academic Author and Educationist.

• Part 1 Conceptual Framework 11 The IASB and its Conceptual Framework 3Part 2 Elements 232 Financial statement presentation 253 Revenue from contracts with customers 554 Inventories 835 Property, plant and equipment 1096 Intangible assets 1517 Impairment of assets 1738 Fair value measurement 1999 Leases 22310 Provisions, contingent liabilities and contingent assets 25911 Employee benefits 27912 Owners’ equity: share capital and reserves 30713 Financial instruments 33114 Share- based payment 37915 Income taxes 403Part 3 Presentation and Disclosures 43316 Statement of cash flows 43517 Key notes disclosures 45718 Operating segments 47919 Business combinations 497Part 4 Economic Entities 52320 Consolidation: controlled entities 52521 Consolidation: wholly owned subsidiaries 53922 Consolidation: intragroup transactions 56123 Consolidation: non- controlling interest 58524 Translation of foreign currency transactions and the financial statements of foreign entities 625