Accounting principles for the consolidated financial statements

  • Basic information
  • Basis of preparation
  • IFRS amendments
  • Management judgement and use of estimates
  • Principles of consolidation
  • Translating the transactions in foreign currencies
  • Net sales and revenue recognition
  • Employee benefits
  • Share-based payments
  • Goodwill and other intangible assets
  • Property, plant and equipment
  • Impairment of intangible assets and property, plant and equipment
  • Determination of the fair value of assets acquired through business combinations
  • Investment properties
  • Leases
  • Inventories
  • Financial assets and liabilities
  • Provisions and contingent liabilities
  • Income taxes
  • Dividends
  • Adoption of new and updated IFRS standards
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