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Chapter 3






                          Overview








                                                    Estimates and
                                                        policies
                                                        (IAS 8)






                   Discontinued                       Financial                            EPS
                     operations
                      (IFRS 5)                       statement                           (IAS 33)
                                                    preparation






                   Presentation                                                      Interim reports

                       (IAS 1)                                                           (IAS 34)
                                                PERFORMANCE
                                                   REPORTING










                                                      Financial
                                                     statement

                                                      analysis











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