Part 1 - Introduction to financial reporting page 1-2 -- Chapter 1: The regulatory framework page 3-16 -- Chapter 2: The IASB conceptual framework page 17-35 -- Chapter 3: Presentation of financial statements page 36-60 -- Chapter 4: Accounting policies, accounting estimates and errors page 61-72

Part 2 - Financial reporting in practice page 73-74 -- Chapter 5: Propoerty, plant and equipment page 75-99 -- Chapter 6: Intangible assets page 100-117 -- Chapter 7: Impairment of assets page 118-133 -- Chapter 8: Non-current assets held for sale and discontinued operations page 134-147 -- Chapter 9: Leases page 148-158 -- Chapter 10: Inventories page 159-169 -- Chapter 11: Financial instruments page 170-186 -- Chapter 12: Provisions and events after the reporting period page 187-200 -- Chapter 13: Revenue from contracts with customers page 201-215 -- Chapter 14: Employee benefits page 216-229 -- Chapter 15: Taxation in financial statements page 230-244 -- Chapter 16: Statement of cash flows page 245-265 -- Chapter 17: Financial reporting in hyperinflationary economies page 266-282

Part 3 - Consolidated financial statements page 283-284 -- Chapter 18: Groups of companies (1) page 285-309 -- Chapter 19: Groups of companies (2) page 310-324 -- Chapter 20: Associates and joint arrangements page 325-340 -- Chapter 21: Related parties and changes in foreign exchange rates page 341-352

Part 4 - Analysis of financial statements page 353-354 -- Chapter 22: Ratio analysis page 355-381 -- Chapter 23: Earnings per share page 382-397 -- Chapter 24: Segmental analysis page 398-408

Part 5 - Small and medium-sized entities page 409-410 -- Chapter 25: The IFRS for SMEs page 411-418 -- Chapter 26 - The IFRS for SMEs (cont) page 419-430

Part 6 - Answers page 431-496