Objective
 

1-2

Scope
 

3-4

Definitions
 

5-6

Accounting Policies
 

7-31

Selection and Application of Accounting Policies
 

7-12

Consistency of Accounting Policies
 

13

Changes in Accounting Policies
 

14-31

Applying Changes in Accounting Policies

19-27

Retrospective application

22

Limitations on retrospective application

23-27

Disclosure

28-31

Changes in Accounting Estimates
 

32-40

Disclosure
 

39-40

Errors
 

41-49

Limitations on Retrospective Restatement
 

43-48

Disclosure of Prior Period Errors
 

49

Impracticability in Respect of Retrospective Application and Retrospective Restatement
 

50-53

Effective Date
 

54

Withdrawal of Other Pronouncements
 

55-56

Appendix (Amendments to Other Pronouncements) Content not shown

A1-A23