Includes bibliographical references and indexes.

Financial reporting and accounting standards

Conceptual framework for financial reporting

The accounting information system

Income statement and related information

Statement of financial position and statement of cash flows

Accounting and the time value of money

Cash and receivables

Valuation of inventories : a cost-basis approach

Inventories : additional valuation issues

Acquisition and disposition of property, plant, and equipment

Depreciation, impairments, and depletion

Intangible assets

Current liabilities, provisions, and contingencies

Non-current liabilities

Equity

Dilutive securities and earnings per share

Investments

Revenue recognition

Accounting for income taxes

Accounting for pensions and postretirement benefits

Accounting for leases

Accounting changes and error analysis

Statement of cash flows

Presentation and disclosure in financial reporting

Appendix A. Specimen financial statements : Marks and Spencer Group plc

Appendix B. Specimen financial statements : adidas AG

Appendix C. Specimen financial statements : Puma Group