Part One - Framework, Theory and Regulation 1. A brief introduction to international financial reporting 2. International accounting differences 3. From harmonization to IFRS as globally accepted standards 4. The ISAB conceptual framework and accounting theory 5. Accounting and economic perspectives on income and capital 6. Current values, mixed values measurement and CPPP accounting 7. Fair values, value in use and fulfilment value 8.

Presentation and disclosure in published financial statements 9. Corporate governance 10. Business ethics, CSR, sustainability reporting and SRI 11. The ethics of the accounting profession Part Two ' Annual Financial Statements 12. Fixed (non-current) tangible assets 13. Intangible assets 14. Impairment and disposal of assets 15. Leases 16.

Inventories 17. Accounting for financial instruments 18. Revenue 19. Provisions, contingent liabilities and contingent assets 20. Income taxes 21. Employee benefits and share-based payment 22. Insurance contracts 23. Statement of cash flows 24.

Disclosure issues Part Three ' Consolidated Accounts and the Multinational 25. Business combinations 26. Consolidated financial statements 27. Accounting for associates, joint arrangements and related party disclosures 28. Foreign currency translation Part Four ' Financial Analysis 29. Introduction to interpretation of financial statements 30. Interpretation of financial statements 31. Techniques of financial analysis.