- Sections
- Section 01 - Corporate Accounting Principles
- Section 02 - Statement of financial position (balance sheet)
- Section 03 - Income statement
- Section 04 - Disclosure commitments
- Section 05 - Specific topics
- Section 06 - Consolidation methods
- Section 07 - Financial indicators
- S01.00B - IFRS Glossary
- IAS 37, par 45-60