1: The conceptual framework ; 2: Balance sheet presentation ; 3: Profit and loss account presentation ; 4: Accounting standard-1, disclosure of accounting policies ; 5: Accounting standard-2, valuation of inventories ; 6: Accounting standard-3, cash flow statement ; 7: Accounting standard-4, contingencies and events occurring after the balance sheet date ; 8: Accounting standard-5, net profit or loss for the period, prior period items and change in accounting policies ; 9: Accounting standard-6, depreciation accounting ; 10: Accounting standard-7, construction contracts ; 11: Accounting standard-9, revenue recognition ; 12: Accounting standard-10, accounting for fixed assets ; 13: Accounting standard-11, changes in foreign exchange rates ; 14: Accounting standard-12, accounting for government grants ; 15: Accounting standard-13, accounting for investments ; 16: Accounting standard-14, accounting for amalgamations ; 17: Accounting standard-15, employee benefits ; 18: Accounting standard-16, borrowing costs ; 19: Accounting standard-17, segment reporting ; 20: Accounting standard-18, related party disclosures ; 21: Accounting standard-19, accounting for leases ; 22: Accounting standard-20, earnings per share ; 23: Accounting standard-21, consolidated financial statements ; 24: Accounting standard-22, accounting for taxes on income ; 25: Accounting standard-23, accounting for investments in associates in consolidated financial statement ; 26: Accounting standard-24, discounting operations ; 27: Accounting standard-25, interim financial reporting ; 28: Accounting standard-26, accounting for intangible assets ; 29: Accounting standard-27, financial reporting of interests in joint ventures ; 30: Accounting standard-28, impairment of assets ; 31: Accounting standard-29, provisions, contingent liabilities, and contingent assets ; 32: GN (A)-18, guidance note on accounting for employee share-based payments ; 33: Financial instruments .