Part A Regulatory and ethical framework 3
1 Financial reporting framework 3
2 Professional and ethical duty of the accountant 25
3 Environmental and social reporting 55
Part B Accounting standards 79
4 Non-current assets 79
5 Employee benefits 123
6 Income taxes 147
7 Financial instruments 173
8 Share-based payment 217
9 Provisions,contingencies and events after the reporting period 229
10 Related parties 243
11 Leases 251
Part C Group financial statements 271
12 Revision of basic groups 271
13 Complex groups 321
14 Changes in group structures 341
15 Continuing and discontinued interests 371
16 Foreign currency transactions and entities 377
17 Group statements of cash flows 397
Part D Performance reporting 421
18 Performance reporting 421
19 Current developments 475
20 Reporting for specialised entities 497
21 Reporting for small and medium-sized entities 515
Mathematical tables 527
Exam question and answer bank 531
Index 609