International financial reporting : a practical guide

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: Property, plant and equipmentChapter 6: Intangible assetsChapter 7: Impairment of assetsChapter 8: Non-current assets held for sale and discontinued operationsChapter 9: LeasesChapter 10: InventoriesChapter 11: Financial instrumentsChapter 12: Provisions and events after the reporting periodChapter 13: Revenue from contracts with customersChapter 14: Employee benefitsChapter 15: Taxation in financial statementsChapter 16: Statement of cash flowsChapter 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 arrangementsChapter 21: Related parties and changes in foreign exchange rates Part 4 Analysis of Financial Statements Chapter 22: Ratio analysisChapter 23: Earnings per shareChapter 24: Segmental analysis Part 5 Small and Medium-sized Entities Chapter 25: The IFRS for SMEs Standard Part 6 Answers