Preface Acknowledgements List of international standards PART 1: INTRODUCTION TO FINANCIAL REPORTING 1: The regulatory framework 2: The IASB conceptual framework 3: Presentation of financial statements 4: Accounting policies, accounting, estimates and errors PART 2: FINANCIAL REPORTING IN PRACTICE 5: Property, plant and equipment 6: Intangible assets 7: Impairment of assets 8: Non-current assets held for sale and discontinued operations 9: Leases 10: Inventories and construction contacts 11: Financial instruments 12: Provision and events after the reporting period 13: Revenue 14: Employee Benefits 15: Taxation in financial statements 16: Statement of cash flows 17: Financial reporting in hyperinflationary economies PART 3: CONSOLIDATED FINANCIAL STATEMENTS 18: Groups of companies (1) 19: Groups of companies (2) 20: Associates and joint ventures 21: Related parties and changes in foreign exchange rates PART 4: ANALYSIS OF FINANCIAL STATEMENTS 22: Ratio analysis 23: Earnings per share 24: Segmental analysis PART 5: SMALL AND MEDIUM SIZED BUSINESSES 25: The IFRS and SME's 25: The IFRS for SME's PART 6: ANSWERS Answers to exercises