Financial Accounting and Reporting

Content
Chapter 1 – Financial Reporting and Accounting Standards ................................................. 3
Chapter 2 – Conceptual Framework for Financial Reporting ................................................ 5
Chapter 3 – The Accounting Information System................................................................... 8
Chapter 4 – Income statement and related information....................................................... 9
Chapter 5 – Statement of Financial Position and Statement of Cash Flows ...................... 12
Chapter 7 – Cash and receivables.......................................................................................... 16
Chapter 8 – Valuation of inventories: A Cost-Basis Approach ............................................. 19
Chapter 10 – Acquisition and Disposition of Property, Plant and Equipment ................... 21
Chapter 11 – Depreciation, Impairments, and Depletion .................................................... 24
Chapter 12 – Intangible assets ............................................................................................... 27
Chapter 13 – Current liabilities, provisions, and contingencies .......................................... 29
Chapter 14 – Non-current liabilities ...................................................................................... 32
Chapter 15 – Equity ................................................................................................................. 33
Chapter 17 – Investments ...................................................................................................... 37
Chapter 19 – Accounting for Income Taxes .......................................................................... 38
Chapter 21 – Accounting for Leases ...................................................................................... 40
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