● Framework for the Preparation and Presentation of Financial Statements [The reference is to the IASC’s Framework for the Preparation and Presentation of Financial Statements, adopted by the Board in 2001 and in effect when the Interpretation was developed.]

● IFRS 1 First-time Adoption of International Financial Reporting Standards

● IFRS 7 Financial Instruments: Disclosures

● IFRS 9 Financial Instruments

● IFRS 15 Revenue from Contracts with Customers

● IFRS 16 Leases

● IAS 8 Basis of Preparation of Financial Statements

● IAS 16 Property, Plant and Equipment

● IAS 20 Accounting for Government Grants and Disclosure of Government Assistance

● IAS 23 Borrowing Costs

● IAS 32 Financial Instruments: Presentation

● IAS 36 Impairment of Assets