Last updated: Sunday, January 13, 2002

1. Explanatory Forward
2. Superseded
3. Extraordinary Item and Prior Year Adjustments
4. Earnings Per Share
5. Disclosure of Directors’ Emoluments
6. Superseded
7. Accounting for Retirement Benefits
8. Valuation and Presentation of Inventories
9. Superseded
10. Superseded
11. Accounting for Research and Development Activities
12. Contingencies and Events Occurring after the Balance Sheet Date
13. Accounting for Construction Contracts
14. Superseded
15. Revenue Recognition
16. Accounting for the Effects of Changes in Exchange Rates
17. Capitalisation of Borrowing Costs
18. Accounting for Fixed Assets, Investment Properties and Depreciation
19. Accounting for Business Combinations
20. Accounting for Investments
21. Accounting and Reporting by Pension Plans
22. Statement of Cash Flows
23. Related Party Disclosures
24. Consolidated Financial Statements and Accounting for Investments in Subsidiaries
25. Accounting for Investments in Associates
26. Accounting for Leases
27. Financial Reporting of Interests in Joint Ventures
28. Disclosure in the Financial Statements of Banks and Similar Financial Institutions
29. Financial Instruments: Disclosure and Presentation
30. Presentation of Financial Statements

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