International Financial Reporting

<p>Part 1 Introduction to Financial Reporting</p> <ol> <li>The regulatory framework</li> <li>The IASB conceptual framework</li> <li>Presentation of financial statements</li> <li>Accounting policies, estimates and errors</li> </ol> <p>Part 2 Financial Reporting in Practice</p> <ol start="5"> <li>Property, plant and equipment</li> <li>Intangible assets</li> <li>Impairment of assets</li> <li>Non-current assets held for sale and discontinued operations</li> <li>Leases</li> <li>Inventories</li> <li>Financial instruments</li> <li>Provisions and events after the reporting period</li> <li>Revenue from contracts with customers</li> <li>Employee benefits</li> <li>Taxation in financial statements</li> <li>Statement of cash flows</li> <li>Financial reporting in hyperinflationary economies</li> </ol> <p>Part 3 Consolidated Financial Statements</p> <ol start="18"> <li>Groups of companies (1)</li> <li>Groups of companies (2)</li> <li>Associates and joint arrangements</li> <li>Related parties and changes in foreign exchange rates</li> </ol> <p>Part 4 Analysis of Financial Statements</p> <ol start="22"> <li>Ratio analysis</li> <li>Earnings per share</li> <li>Segmental analysis</li> </ol> <p>Part 5 Small and Medium-sized Entities</p> <ol start="25"> <li>The IFRS for SMEs^® Standard</li> </ol>