1 The conceptual framework 1
2 The regulatory framework 19
3 Presentation of published financial statements 33
4 Non-current assets 57
5 Intangible assets 87
6 Impairment of assets 99
7 Reporting financial performance 109
8 Introduction to groups 123
9 The consolidated statement of financial position 135
10 The consolidated statement of profit or loss and other comprehensive income 169
11 Accounting for associates 181
12 Inventories and construction contracts 195
13 Provisions,contingent liabilities and contingent assets 213
14 Financial assets and liabilities 225
15 The legal versus the commercial view of accounting 239
16 Leasing 257
17 Accounting for taxation 267
18 Earnings per share 285
19 Analysing and interpreting financial statements 299
20 Limitations of financial statements and interpretation techniques 325
21 Statements of cash flows 333
22 Alternative models and practices 353
23 Specialised,not-for-profit and public sector entities 363
Exam question bank 371
Exam answer bank 395
Index 439