Includes appendix.

Contents: Financial statements. -- Statement of financial position. -- Notes to financial statements. -- Related parties. -- Events after the reporting period. -- Statement of comprehensive income. -- Statement of changes in equity. -- Non-current asset held for sale. -- Discontinued operation. -- Accounting changes. -- Interim financial reporting. -- Operating segment. -- Cash and accrual basis. -- Single entry. -- Error correction. -- Statement of cash flows. -- Statement of cash flows basic problems. -- Statement of cash flows comprehensive problems. -- Hyperinflation. -- Current cost accounting. -- SME's- definition. -- SME's- qualities and general features. -- SME's- statement of financial position. -- SME's- statement of comprehensive income, statement of changes in equity, statement of cash flows. -- SME's- notes to financial statements, related parties, Events after reporting period. -- SME's- accounting changes. -- SME's- inventories and revenue. -- SME's- basic financial instruction. -- SME's- associate. -- Investment property. -- SME's- property, plant and equipment. -- SME's- government grant borrowing cost. -- SME's- intangible assets. -- SME's- impairment of assets. -- SME's- provisions and contingencies. -- SME's- leases. -- SME's- employee benefits. -- SME's- income tax. -- SME's- equity. -- SME's- share-based payment. -- SME's- specialized activities hyperinflation.