PARTONE FRAMEWORK, THEORYAND REGULATION
1 BasicsofFinancialReporting 3
2 InternationalAccountingDifferences 19
3 TheProcessofHarmonization 39
4 EconomicValuationConcepts 61
5 CurrentEntryValue 81
6 CurrentExitValueandMixedValues 95
7 CurrentPurchasingPowerAccounting 107
8 FairValues 121
9 AccountingTheoryandConceptualFrameworks 133
10 StructureofPublishedFinancialStatements 169
11 CorporateGovernance,CorporateSocialResponsibilityandEthics 195
12 BasicsofInterpretationofFinancialStatements 229
PART TWO ANNUALFINANCIALSTATEMENTS
13 Fixed(Non-current)TangibleAssets 255
14 IntangibleAssets 291
15 ImpairmentandDisposalofAssets 307
16 Leases 331
17 InventoriesandConstructionContracts 353

18 AccountingforFinancialInstruments 381
19 Revenue 417
20 Provisions,ContingentLiabilitiesandContingentAssets 435
21 IncomeTaxes 453
22 EmployeeBenefits 477
23 ChangingPricesandHyperinflationaryEconomies 521
24 StatementsofCashFlows 529
25 DisclosureIssues 563
PART THREE CONSOLIDATEDACCOUNTS ANDTHE MULTINATIONAL
26 BusinessCombinations 609
27 ConsolidatedFinancialStatements 625
28 AlternativeConceptsonConsolidationandBusinessCombinations 657
29 AccountingforAssociates,JointArrangementsandRelatedParty Disclosures 667
30 ForeignCurrencyTranslation 699
PART FOUR FINANCIAL ANALYSIS
31 InterpretationofFinancialStatements 733
32 TechniquesofFinancialAnalysis 781