Includes index ( p.792 - p.801).

PART 1 INTRODUCTION TO ACCOUNTING ON A CASH FLOW AND ACCRUAL ACCOUNTING BASIS Accounting and reporting on a cash flow basisAccounting and reporting on an accrual accounting basis PART 2 PREPARATION OF INTERNAL AND PUBLISHED FINANCIAL STATEMENTS Preparation of financial statements of profit or loss and other comprehensive income, changes in equity and financial positionAnnual report: additional financial disclosuresStatements of cash flowsAccounting for price-level changes PART 3 REGULATORY FRAMEWORK – AN ATTEMPT TO ACHIEVE UNIFORMITY Financial reporting – evolution of global standardsConcepts – evolution of an international conceptual frameworkRevenue recognition PART 4 STATEMENT OF FINANCIAL POSITION – EQUITY, LIABILITY AND ASSET MEASUREMENT AND DISCLOSURE Share capital, distributable profits and reduction of capitalLiabilitiesFinancial instrumentsEmployee benefitsTaxation in company accountsProperty, plant and equipment (PPE)LeasingIntangible assetsInventoriesConstruction contracts PART 5 CONSOLIDATED ACCOUNTS Accounting for groups at the date of acquisitionPreparation of consolidated statements of financial position after the date of acquisitionPreparation of consolidated statements of profit or loss, changes in equity and cash flowsAccounting for associates and joint arrangementsIntroduction to accounting for exchange differences PART 6 INTERPRETATION Earnings per shareReview of financial ratio analysisAnalysis of published financial statements PART 7 ACCOUNTABILITY Corporate governanceEthical behaviour and implications for accountantsIntegrated reporting: sustainability, environmental and social

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