PART 1 Introduction to accounting on a cash flow and accrual accounting basis 1 Accounting and reporting on a cash flow basis 2 Accounting and reporting on an accrual accounting basis PART 2 Preparation of internal and published financial statements 3 Preparation of financial statements of comprehensive income, changes in equity and financial position 4 Annual Report: additional financial disclosures 5 Statements of cash flows PART 3 Regulatory framework - an attempt to achieve uniformity 6 Financial reporting - evolution of global standards 7 Concepts - evolution of an international conceptual framework 8 Ethical behaviour and implications for accountants PART 4 Income and asset value measurement systems 9 Income and asset value measurement: an economist's approach 10 Accounting for price-level changes 11 Revenue recognition PART 5 Statement of financial position - equity, liability and asset measurement and disclosure 12 Share capital, distributable profits and reduction of capital 13 Liabilities 14 Financial instruments 15 Employee benefits 16 Taxation in company accounts 17 Property, plant and equipment (PPE) 18 Leasing 19 Intangible assets 20 Inventories 21 Construction contracts PART 6 Consolidated accounts 22 Accounting for groups at the date of acquisition 23 Preparation of consolidated statements of financial position after the date of acquisition 24 Preparation of consolidated statements of income, changes in equity and cash flows 25 Accounting for associates and joint arrangements 26 Introduction to accounting for exchange differences PART 7 Interpretation 27 Earnings per share 28 Review of financial statements for management purposes 29 Analysis of published financial statements 30 An introduction to digital financial reporting PART 8 Accountability 31 Corporate governance 32 Integrated reporting - sustainability - environmental and social Index