Includes index

Contents: Part 1 INTRODUCTION TO ACCOUNTING ON A CASH FLOW AND ACCRUAL ACCOUNTING BASIS 1 Accounting and reporting on a cash flow basis -- 2 Accounting and reporting on an accrual accounting basis -- Part 2 PREPARATION OF INTERNAL AND PUBLISHED FINANCIAL STATEMENTS 3 Preparation of financial statements of comprehensive income, changes in equity and financial position -- 4 Annual Report: additional financial disclosures 5 Statements of cash flows -- Part 3 REGULATORY FRAMEWORK - AN ATTEMPT TO ACHIEVE UNIFORMITY 6 Financial reporting - evolution of global standards -- 7 Concepts - evolution of an international conceptual framework -- 8 Ethical behaviour and implications for accountants -- Part 4 INCOME AND ASSET VALUE MEASUREMENT SYSTEMS 9 Income and asset value measurement: an economist's approach -- 10 Accounting for price-level changes -- 11 Revenue recognition -- Part 5 STATEMENT OF FINANCIAL POSITION - EQUITY, LIABILITY AND ASSET MEASUREMENT AND DISCLOSURE 12 Share capital, distributable profits and reduction of capital -- 13 Liabilities -- 14 Financial instruments -- 15 Employee benefits -- 16 Taxation in company accounts -- 17 Property, plant and equipment (PPE) -- 18 Leasing -- 19 Intangible assets -- 20 Inventories -- 21 Construction contracts -- Part 6 CONSOLIDATED ACCOUNTS 22 Accounting for groups at the date of acquisition -- 23 Preparation of consolidated statements of financial position after the date of acquisition -- 24 Preparation of consolidated statements of income, changes in equity and cash flows -- 25 Accounting for associates and joint arrangements -- 26 Introduction to accounting for exchange differences -- Part 7 INTERPRETATION 27 Earnings per share -- 28 Review of financial ratio analysis -- 29 Analysis of published financial statements -- 30 An introduction to digital financial reporting Part 8 ACCOUNTABILITY 31 Corporate governance -- 32 Integrated reporting: sustainability, environmental and social.