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CONTENTS
Page
Chapter 1 Introduction to published accounts 1
Chapter 2 Tangible non-current assets 15
Chapter 3 Intangible assets 35
Chapter 4 Impairment of assets 45
Chapter 5 Non-current assets held for sale and discontinued 57
operations
Chapter 6 A conceptual and regulatory framework 69
Chapter 7 Conceptual framework: measurement 77
Chapter 8 Other standards 85
Chapter 9 Leases 93
Chapter 10 Financial assets and financial liabilities 105
Chapter 11 Foreign currency 125
Chapter 12 Revenue 133
Chapter 13 Taxation 151
Chapter 14 Earnings per share 163
Chapter 15 IAS 37 and IAS 10 175
Chapter 16 Principles of consolidated financial statements 187
Chapter 17 Consolidated statement of financial position 193
Chapter 18 Consolidated statement of profit or loss 211
Chapter 19 Associates 227
Chapter 20 Group disposals 241
Chapter 21 Interpretation of financial statements 251
Chapter 22 Statement of cash flows 275
Chapter 23 References 291
Chapter 24 Answers 293
This document references IFRS® Standards and IAS® Standards, which are authored by the
International Accounting Standards Board (the Board), and published in the 2016 IFRS
Standards Red Book.
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