| Topic number |
Topic name |
| Topics 101-199 |
General |
| Topic 101 |
Presentation of Financial Statements (IAS 1, IFRIC 7, IFRIC 17, IFRIC 19, IFRIC 20) |
| Topic 102 |
Cash Flow Statements (IAS 7) |
| Topic 103 |
Interim Financial Reporting (IAS 34, IFRIC 10) |
| Topic 104 |
Separate Financial Statements (IAS 27) |
| Topic 105 |
Accounting Policies, Changes in Accounting Estimates and Errors (IAS 8) |
| Topic 106 |
Foreign Currency Translation (IAS 21, IAS 29, IFRIC 16, SIC-7, IFRIC 22) |
| Topic 107 |
Events after the Reporting Period (IAS 10) |
| Topic 108 |
Fair value measurement (IFRS 13, IFRIC 2, IFRIC 13, IFRIC 17, IFRIC 19) |
| Topic 109 |
Non-current assets held for sale and discontinued operations (IFRS 5, IFRIC 17) |
| Topic 110 |
Related party disclosures (IAS 24) |
| Topic 111 |
First-time Adoption of IFRSs (IFRS 1) |
| Topics 201-299 |
Statement of financial position |
| Topic 201 |
Intangible assets and goodwill (IAS 38, IFRIC 20, SIC-32) |
| Topic 202 |
Property plant and equipment (IAS 16, IFRIC 1, IFRIC 16, IFRIC 20) |
| Topic 203 |
Investment property (IAS 40) |
| Topic 204 |
Inventory (IAS 2, IFRIC 20) |
| Topic 205 |
Provisions, contingent liabilities and contingent assets (IAS 37, IFRIC 1, IFRIC 5, IFRIC 6, IFRIC 13, IFRIC 21) |
| Topic 206 |
Income taxes (IAS 12, SIC-25, IFRIC 23) |
| Topic 207 |
Leases (IFRS 16, IAS 17, IFRIC 4, SIC-15, SIC-27) |
| Topic 208 |
Borrowing costs (IAS 23) |
| Topic 209 |
Impairment of non-financial assets (IAS 36, IFRIC 10) |
| Topics 301-399 |
Statement of comprehensive income |
| Topic 301 |
Revenue (IFRS 15, IAS 18, IFRIC 13, IFRIC 15, IFRIC 18, SIC-31) |
| Topic 302 |
Government grants (IAS 20, IFRIC 18, SIC-10) |
| Topic 303 |
Employee benefits (IAS 19, IFRIC 14) |
| Topic 304 |
Share-based payments (IFRS 2, IFRIC 19) |
| Topic 305 |
Earnings per share (IAS 33) |
| Topics 401-499 |
Subsidiaries, joint arrangements and associates |
| Topic 401 |
Consolidation (IFRS 10, IFRIC 5, IFRIC 17) |
| Topic 402 |
Business combinations (IFRS 3) |
| Topic 403 |
Joint arrangements (IFRS 11, IFRIC 5) |
| Topic 404 |
Associates and joint ventures (IAS 28, IFRIC 5) |
| Topic 405 |
Disclosure of interests in other entities (IFRS 12) |
| Topics 501-599 |
Financial instruments |
| Topic 501 |
Financial instruments: Presentation (IAS 32, IFRIC 2, IFRIC 19) |
| Topic 502 |
Financial Instruments: Recognition and Measurement (IFRS 9, IFRIC 2, IFRIC 16, IFRIC 19) |
| Topic 503 |
Financial Instruments: Disclosures (IAS 32, IFRS 7) |
| Topics 601-699 |
Specialised topics |
| Topic 601 |
Insurance contracts (IFRS 17, IFRS 4) |
| Topic 602 |
Extractive activities (IFRS 6) |
| Topic 603 |
Agriculture (IAS 41) |
| Topic 604 |
Operating segments (IFRS 8) |
| Topic 605 |
Service concession arrangements (IFRIC 12, SIC-29) |
| Topic 606 |
Regulatory Deferral Accounts (IFRS 14) |