Description based on: 2009.

Not issued in 2010.

1. Introduction -- 2. Financial statement presentation and disclosure -- 3. Fair value measurements and disclosures -- 4. Impairment of assets -- 5. Business combinations -- 6. Consolidated and separate financial statements -- 7. Investments in associates and interests in joint ventures -- 8. Investment property -- 9. Financial instruments and hedge accounting -- 10. Foreign currency translation -- 11. Revenues and inventories -- 12. Property, plant and equipment -- 13. Leases -- 14. Intangible assets -- 15. Provisions, contingent liabilities and contingent assets -- 16. Employee benefits and share-based payment -- 17. Income taxes -- 18. Related parties -- 19. Other specific topics -- 20. First-time adoption of IFRS -- App. A: IFRS dealing with industry -specific activities -- App. B: Eoverage of current IFRS, interpretations and exposure drafts -- App. C: Effective dates of IFRS and interpretations.