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International Financial Reporting 5th edn
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Table of Contents

Part 1 - Introduction to Financial Reporting

  • Chapter 1 -The regulatory framework
  • Chapter 2- The IASB conceptual framework
  • Chapter 3 - Presentation of financial statements
  • Chapter 4 - Accounting policies, accounting estimates and errors

Part 2 - Financial Reporting in Practice

  • Chapter 5 - Propoerty, plant and equipment
  • Chapter 6 - Intangible assets
  • Chapter 7 - Impairment of assets
  • Chapter 8 - Non-current assets held for sale and discontinued operations
  • Chapter 9 - Leases
  • Chapter 10 - Inventories
  • Chapter 11 - Financial instruments
  • Chapter 12 - Provisions and events after the reporting period
  • Chapter 13 - Revenue from contracts with customers
  • Chapter 14 - Employee benefits
  • Chapter 15 - Taxation in financial statements
  • Chapter 16 - Statement of cash flows
  • Chapter 17- Financial reporting in hyperinflationary economies

Part 3 - Consolidated Financial Statements

  • Chapter 18 - Groups of companies (1)
  • Chapter 19 - Groups of companies (2)
  • Chapter 20 - Associates and joint arrangements
  • Chapter 21 - Related parties and changes in foreign exchange rates

Part 4 - Analysis of Financial Statements

  • Chapter 22 - Ratio analysis
  • Chapter 23 - Earnings per share
  • Chapter 24 - Segmental analysis

Part 5 - Small and Medium-sized Entities

  • Chapter 25 - The IFRS for SMEs
  • Chapter 26 - The IFRS for SMEs (cont)

Part 6 - Answers

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