Contiene: 1. Presentation of financial statements (IAS 1).- 2. Inventories (IAS 2).- 3. Consolidated accounts and the equity method of accounting (IAS 3).- 4. Depreciation accounting (IAS 4).- 5. Information to be disclosed in financial statements (IAS 5).- 6. Accounting responses to changing prices (IAS 6).- 7. Cash flow statements (IAS 7).- 8. Net profit or loss for the period, fundamental errors and changes in accounting policies (IAS 8).- 9. Research and development costs (IAS 9).- 10. Events occurring after the balance sheet date.- 11. Construction contracts.- 12. Income taxes (IAS 12).- 13. Presentation of current assets and current liabilities (IAS 13).- 14. Segment reporting (IAS 14).- 15. Information reflecting the effects of changing prices (IAS 15).- 16. Property, plant and equipment (IAS 16).- 17. Leases (IAS 17).- 18. Revenue (IAS 18).- 19. Employee benefits (IAS 19).- 20. Accounting for government grants and disclosure of government assistance (IAS 20).- 21. The effects of changes in foreign exchange rates (IAS 21).- 22. Business conbinations (IAS 22).- 23. Borrowing costs (IAS 23).- 24. Related party disclosures (IAS 24).- 25. Accounting for investments (IAS 25).- 26. Accounting for reporting by retirement benefit plans (IAS 26).- 27. Consolidated financial statements and accounting for investments in subsidiaries (IAS 27).- 28. Accounting for investments in associates (IAS 28).- 29. Financial reporting in hyperinflationary economics (IAS 29).- 30. Disclosure in the financial statements of bank and similar financial institutions (IAS 30).- 31. Financial reporting of interests in join ventures (IAS 31).- 32. Fiancial instruments: disclosure and presentation (IAS 32).- 33. Earnings per share (IAS 33).- 34. Interim financial reporting (IAS 34).- 35. Discontinuing operations (IAS 35).- 36. Impairment of assets (IAS 36).- 37. Provisions, contingent liabilities and contingent assets (IAS 37).- 38. Intangible assets (IAS 38).- 39. Financial instruments: recognition and measurement (E62).