Financial Accounting & Reporting

Contents
Introduction
Module outline
Present and future value tables
Unit 1: Financial reporting
Unit 2: Presentation of financial statements
Unit 3: Revenue
Unit 4: Income taxes
Unit 5: Foreign exchange
Unit 6: Fair value measurement
Unit 7: Property, plant and equipment
Unit 8: Intangible assets
Unit 9: Financial instruments
Unit 10: Impairment of assets
Unit 11: Provisions, employee benefits, contingent liabilities and contingent assets
Unit 12: Leases
Introduction to units 13–15(Business combinations, accounting for subsidiaries, joint arrangements and investments in associates)
Unit 13: Business combinations
Unit 14: Accounting for subsidiaries
Unit 15: Equity accounting
Unit 16: Earnings per share (EPS)
Unit 17: Share-based payments