Class 1

1

Chapter 1: Concepts and methods applied to account for investments in subsidiaries, joint ventures and associates.

Class 2

2

Chapter 1: Concepts and methods applied to account for investments in subsidiaries, joint ventures and associates.

Class 3

3

Chapter 1: Concepts and methods applied to account for investments in subsidiaries, joint ventures and associates

Class 4

4

Class 5

5

Chapter 2: Full consolidation method.

Class 6

6

Chapter 2: Full consolidation method.

Class 7

7

Chapter 2: Full consolidation method.

Class 8

8

Chapter 2: Full consolidation method.

Class 9

9

Chapter 2: Full consolidation method: group assignment.

Class 10

10

Chapter 2: Full consolidation method.

Class 11

11

Chapter 2: Full consolidation method.

Class 12

12

Chapter 2: Full consolidation method.

Class 13

13

Chapter 2: Full consolidation method: group assignment.

Class 14

14

Chapter 3: Proportionate consolidation method.

Class 15

15

Chapter 4: Equity method.

Class 16

16

Chapter 5: Disclosure of interests in subsidiaries, joint ventures and associates.

Class 17

17

Chapters 3 (Proportionate consolidation) method and 4 (Equity method): group assignment.

Class 18

18

Chapter 6: Segment reporting.

Class 19

19

Global group assignment.

Class 20

20

Global group assignment.