- Preparation of group consolidated external reports - Business combinations – intra-group adjustments - Business combinations – fair value adjustments - Business combinations – associates and joint ventures - Complete disposal of shares in subsidiaries
- Revenue recognition - Property, plant, and equipment - Impairment of assets - Leases - Intangible assets and goodwill - Inventories - Financial instruments - Provisions, contingent assets, and liabilities - Employment and post-employment benefits - Tax in financial statements - The effects of changes in foreign currency exchange rates
- Presentation of financial statements and additional disclosures - Earnings per share - Events after the reporting date - Accounting policies, changes in accounting estimates and errors - Related party disclosures - Operating segments - Reporting requirements of small and medium-sized entities (SMEs)
The International Accounting Standards Board (IASB) and the regulatory framework