ACCOUNTING STANDARDS

PAS 1 Presentation of Financial Statements

PAS 2 Inventories

PAS 7 Statement of Cash Flows

PAS 8 Accounting policies, changes in accounting estimate and errors

PAS 10 Events after the Reporting Period

PAS 12 Income Taxes

PAS 16 Property, Plant, and Equipment

PAS 19 Employee Benefits

PAS 20 Accounting for Government Grant and Disclosure of Government

Assistance

PAS 23 Borrowing Costs

PAS 24 Related Party Disclosures

PAS 28 Investment in Associates

PAS 29 Financial Reporting in Hyperinflationary economy

PAS 32 Financial Instruments — presentation

PAS 33 Earnings per share

ACCOUNTING STANDARDS