This book covers everything you would expect from an exam-focused text:
The professional and ethical duty of the accountant
Beyond financial reporting
The financial reporting framework
Reporting financial performance
Revenue
Non-current and current assets
Financial instruments
IFRS 16: Leases
Employee benefits
IFRS 2: Share-based payments
Taxation
Provisions and events after the reporting period
SMEs and specialised entities
Group financial statements: Revision
Joint arrangements, associates and joint ventures
Group financial statements: complex groups
Group financial statements: step acquisitions
Group financial statements: disposals
Group reorganisations and restructuring
IFRS 13: Fair value measurement
Foreign currency
Statements of cash flows
Capital reconstructions
Performance measurement
Other issues