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