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The need for general purpose financial statements, the IASB Conceptual Framework, qualitative characteristics, definitions and recognition criteria, materiality, the mixed measurement model, and professional judgement (IFRS 16, IAS 19, IFRS 2, IAS 40).

IAS 1 presentation, the four primary statements and notes, IAS 8 accounting policies, estimates and errors, IAS 10 events after the reporting period, IAS 7 cash flows, IAS 34 interim reporting, and IFRS 8 operating segments.

IFRS 15 five-step revenue model, performance obligations, transaction price allocation, variable consideration and contract costs, and IAS 37 provisions, contingent liabilities and contingent assets.

IAS 12 balance-sheet method, current tax, tax bases, taxable and deductible temporary differences, deferred tax assets and liabilities, revaluations, recognition limits, no discounting, and the tax reconciliation.

IFRS 3 acquisition method and goodwill, IFRS 10 consolidation and intragroup eliminations, non-controlling interest, IAS 28 associates and the equity method, and IFRS 11 joint arrangements.

IFRS 9 recognition, measurement and derecognition, including hedge accounting; IAS 32 presentation and compound instruments; IFRS 7 financial-instrument and risk disclosures.

IAS 36 recoverable amount, fair value less costs of disposal, value in use, cash-generating units, allocation of impairment to goodwill first, reversal rules, and mandatory annual goodwill testing.