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CONTENTS
Page
Chapter 1 Long-term finance 1
Chapter 2 Cost of capital 13
Chapter 3 Financial instruments 47
Chapter 4 Share based payments 79
Chapter 5 Earnings per share 91
Chapter 6 Leases 123
Chapter 7 Revenue 143
Chapter 8 Provisions, contingent liabilities and contingent assets 159
Chapter 9 Deferred tax 173
Chapter 10 Construction contracts 191
Chapter 11 Related parties 203
Chapter 12 Basic group accounts (F1 revision) 209
Chapter 13 Basic group accounts – goodwill and joint arrangements 241
Chapter 14 Complex group structures 257
Chapter 15 Changes in group structure 279
Chapter 16 Consolidated statement of changes in equity (CSOCIE) 303
Chapter 17 Consolidated statement of cash flow 315
Chapter 18 Foreign currency translation 331
Chapter 19 Analysis of financial performance and position 345
Chapter 20 Answers to examples 371
Supplementary objective test questions 443
Answers to supplementary objective test questions 479
References 515
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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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