International sources of authority

• The International Accounting Standards Board (IASB) and the regulatory framework;
• Fundamental ethical and professional principles;

Elements of financial statements

• Revenue, Operating Assets & Measurement;
• Financial Instruments, Liabilities & Specialized Provisions.

Presentation of financial statements and additional disclosures

• Financial Performance & Presentation Standards;
• Specialized Disclosures & Entity-Specific Reporting.

Preparation of external financial reports for combined entities, associates and joint arrangements

• Group Reporting & Consolidation Adjustments;
• Associates, Joint Arrangements & Subsidiary Disposals.