Chapter 1: The regulatory framework

Chapter 2: The IASB conceptual framework

Chapter 3: Presentation of financial statements

Chapter 4: Accounting policies, accounting estimates and errors

Part 2 Financial Reporting in Practice

Chapter 5: Property, plant and equipment

Chapter 6: Intangible assets

Chapter 7: Impairment of assets

Chapter 8: Non-current assets held for sale and discontinued operations

Chapter 9: Leases

Chapter 10: Inventories

Chapter 11: Financial instruments

Chapter 12: Provisions and events after the reporting period

Chapter 13: Revenue from contracts with customers

Chapter 14: Employee benefits

Chapter 15: Taxation in financial statements

Chapter 16: Statement of cash flows

Chapter 17: Financial reporting in hyperinflationary economies

Part 3 Consolidated Financial Statements

Chapter 18: Groups of companies (1)

Chapter 19: Groups of companies (2)

Chapter 20: Associates and joint arrangements

Chapter 21: Related parties and changes in foreign exchange rates

Part 4 Analysis of Financial Statements

Chapter 22: Ratio analysis

Chapter 23: Earnings per share

Chapter 24: Segmental analysis

Part 5 Small and Medium-sized Entities

Chapter 25: The IFRS for SMEs Standard

Part 6 Answers