Risk Reporting -- Group Reporting I: Concepts and Context -- Group Reporting II: Application of the Acquisition Method under IFRS -- Group Reporting III: Consolidation Under IAS -- Group Reporting IV: Equitry Accounting Under IAS -- Group Reporting V: Special Issues -- Accounting for the Effects of Changes in Foreign Exchange Rates -- Financial Instruments: classification, Recognition and Measurement -- Accounting for Derivatives and Hedge Accounting -- Accounting for Taxes Income -- Earnings per Share -- Share-Based Payment.