Part One: Framework, theory and regulation1 A brief introduction to international financial reporting2 International accounting differences: past and present3 From harmonization to IFRS as globally accepted standards4 The IASB Conceptual Framework and accounting theory5 Accounting and economic perspectives on income and capital6 Current values, mixed values measurement and CPPP accounting7 Fair values, value in use and fulfilment value8 Presentation and disclosure in published financial statements9 Corporate governance10 Business Ethics, CSR, Sustainability Reporting and SRI11 The ethics of the accounting professionPart Two: Annual financial statements12 Fixed (non-current) tangible assets13 Intangible assets14 Impairment and disposal of assets15 Leases16 Inventories17 Accounting for financial instruments18 Revenue19 Provisions, contingent liabilities and contingent assets20 Income taxes21 Employee benefits and share-based payment22 Changing prices and hyperinflationary economies23 Statement of cash flows24 Disclosure IssuesPart Three: Consolidated accounts and the multinational25 Business combinations26 Consolidated financial statements27 Accounting for associates, joint arrangements and related party disclosures28 Foreign currency translationPart Four: Financial analysis29 Introduction of interpretation of financial statements30 Interpretation of financial statements31 Techniques of financial analysis