1. The focus of preparing financial reports and subsequent events:
IAS (1): Presentation of financial statements
IAS (7): Statement of cash flows
IAS (8): Accounting policies, changes in accounting estimates and errors
IAS (10): Events after the reporting period
IAS (34): Initial financial report
IAS (37): Provisions, contingent liabilities and contingent assets

2. The focus of recognition and measurement of non-current assets:
IAS (16): Property, plant and equipment
IAS (36): Decline in asset value
IAS (38): Intangible assets
IAS (40): Investment properties
IFRS(5): Non-current assets held for sale and discontinued operations
IFRS (12): Disclosure of interests in other entities

3. The focus of the consolidated and separate financial statements and associated companies:
IAS (27): Separate financial statements
IAS (28): Investments in associates and joint ventures
IFRS (3): Business combination
IFRS (10): Consolidated Financial Statements
IAS (21): Effects of changes in foreign exchange rates

4. Financial instruments axis:
IAS (32): Financial Instruments: Presentation
IFRS (7): Financial Instruments: Disclosures
IFRS (9): Financial instruments

5. Specialized sectors axis:
IAS (41): Agriculture
IFRS (4) / IFRS (17): Insurance contracts
IFRS (6): Mineral Resources Exploration and Evaluation
IFRS (14): Accounts deferred for regulatory reasons

6. The focus of recognition and measurement of financial statement items:
IAS (2): Inventory
IFRS (16): Lease contracts
IFRS (15): Revenue from contracts with customers
IAS (19): Employee Benefits
IAS (20): Accounting for government grants and disclosure of government aid
IAS (23): Borrowing costs
IAS(26): Accounting and reporting by retirement benefit plans
IAS (29): Financial reporting in hyperinflationary economies
IFRS (1): Application of International Financial Reporting Standards for the first time
IFRS(2): Share-based payment

7. Disclosure axis in the financial statements:
IAS (24): Related party disclosures
IAS (33): Earnings per share
IFRS (8): Operating segments
IFRS (11): Joint Arrangements
IFRS (12): Disclosure of interests in other entities
IFRS (13): Fair value measurement