INDEX IAS 1 2 7 8 10 11 12 16 17 18 19 20 21 23 24 26 27 28 29 31 32 33 34 36 37 38 39 40 41 IFRS 1 2 3 4 5 6 7 8 9 10 11 12

IFRS Particulars Presentation of FS Inventories Cash flow statements Accounting policies and changes in policies and estimates and Errors Events after the Reporting period Construction contracts Income Taxes Property, plant and equipments Leases Revenue Employement benefits Accounting for Government Grants and Disclosure of Government Assistance The effects of changes in Foreign exchange rates Borrowing cost Related party disclosures Accouting and reporting by retirement benefit plans Consolidated and Separate Financial Statements Investment in Associates Financial Reporting in Hyper Inflationary Economies Interest in JV Financial Instruments: Presentation Earning Per share Interim Financial Reporting Impairment of Assets Provisions, Contingent Liabilities and Contingent Assets Intangible Assets Financial Instruments - Recognition and Measurement Investment in Properties Agriculture

First Time Adoption of IFRS Share Based Payments Business Combinations Insurance Contracts Non Current assets held for sales and discontinuing operations Exploration for and evaluation of mineral assets Financial Instruments disclosure Operating Segements Financial Instruments Consolidated Financial Statements Joint Arrangements Disclosure of Interests in Other Entities

IFRIC 1 2 4

Changes in Existing Decommissioning, Restoration and Similar Liabilities Members Shares in Co-operative Entities and Similar Instruments Determining whether an Arrangement contains a Lease

8 9 10 11 12 13 14

15 16 17

Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds Liabilities arising from Participating in a Specific MarketWaste Electrical and Electronic Equipment Applying the Restatement Approach under IAS 29 Financial Reporting in Hyperinflationary Economies Scope of IFRS 2 Reassessment of Embedded Derivatives Interim Financial Reporting and Impairment IFRS 2Group and Treasury Share Transactions Service Concession Arrangements Customer Loyalty Programmes IAS 19 The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction Agreements for the Construction of Real Estate Hedges of a Net Investment in a Foreign Operation Distributions of Non-cash Assets to Owners

SIC 7 10 12 13 15 21 25 27 29 31 32 Introduction of the Euro Government AssistanceNo Specific Relation to Operating Activities ConsolidationSpecial Purpose Entities Jointly Controlled Entities Non-Monetary Contributions by Venturers Operating LeasesIncentives Income TaxesRecovery of Revalued Non-Depreciable Assets Income TaxesChanges in the Tax Status of an Entity or its Shareholders Evaluating the Substance of Transactions Involving the Legal Form of a Lease Service Concession Arrangements: Disclosures RevenueBarter Transactions Involving Advertising Services Intangible AssetsWeb Site Costs