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    <subfield code="a">CONTENTS Preface PART I THE FRAMEWORK OF FINANCIAL REPORTING 1. The search for principles 2. Sources of authority: the United Kingdom 3. Sources of authority: the rise of international standards 4. What is profit? PART II FINANCIAL REPORTING IN PRACTICE 5. Assets I 6. Assets II 7. Liabilities 8. Financial instruments 9. Substance over form and leases 10. Pension costs 11. Reporting financial performance 12. Taxation: current and deferred 13. Business combinations and goodwill 14. Investments and groups 15. Associates and joint ventures 16. Overseas involvement 17. Expansion of the annual report 18. Capital reorganisation, reduction and reconstruction PART III ACCOUNTING AND PRICE CHANGES 19. Accounting for price changes 20. Current cost accounting 21. Beyond current cost accounting Index</subfield>
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