| 1. Financial Accounting and Accounting Standards |
| 2. Generally Accepted Accounting Principles (GAAP) |
| 3. IASB and Conceptual Framework |
| 4. FASB and Conceptual Framework |
| 5. IAS 1 - Presentation of Financial Statements |
| 6. Statement of Comprehensive Income |
| 7. Statement of Changes in Equity |
| 8. IAS 7 - Statement of Cash Flows (I) |
| 9. IAS 7 - Statement of Cash Flows (II) |
| 10. IAS 2 – Inventories |
| 11. IAS 16 – Property, Plant, and Equipment (I) |
| 12. IAS 16 – Property, Plant, and Equipment (II) |
| 13. IAS 36 – Impairment of Assets (I) |
| 14. IAS 36 – Impairment of Assets (II) |
| 15. IAS 8 – Accounting Policies, Changes in Accounting Estimates, and Errors: |
| 16. IAS 19 – Employee Benefits |
| 17. IAS 23 – Borrowing Costs |
| 18. IAS 33 – Earnings per Share |
| 19. IAS 37 – Provisions, Contingent Liabilities, and Contingent Assets |
| 20. IAS 38 – Intangible Assets |
| 21. IFRS 1 - First-time Adoption of International Financial Reporting Standards |
| 22. IFRS 9 - Financial Instruments |
| 23. IFRS 10 - Consolidated Financial Statements (I) |
| 24. IFRS 10 - Consolidated Financial Statements (II) |
| 25. IFRS 15 - Revenue from Contracts with Customers |
| 26. IFRS 16 - Leases |
