Page 3 - Microsoft Word - 00 P1 IW Prelims.docx
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CONTENTS
Page
Chapter 1 Frameworks 1
Chapter 2 The professional and ethical duty of the accountant 11
Chapter 3 Performance reporting and performance appraisal 17
Chapter 4 Revenue 37
Chapter 5 Non-current assets, agriculture and inventories 51
Chapter 6 Foreign currency in individual financial statements 71
Chapter 7 Leases 77
Chapter 8 Employee benefits 93
Chapter 9 Share-based payment 105
Events after the reporting period, provisions and
Chapter 10 117
contingencies
Chapter 11 Financial instruments 127
Chapter 12 Tax 157
Chapter 13 Segment reporting 171
Chapter 14 Related parties 179
Chapter 15 Adoption of International Financial Reporting Standards 185
Chapter 16 Specialised entities and specialised transactions 193
Chapter 17 Non-financial reporting 201
Chapter 18 Current issues 209
Chapter 19 Group accounting – Basic groups 213
Chapter 20 Complex groups 233
Chapter 21 Change in a group structure 245
Chapter 22 Group accounting – Foreign currency 257
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