1 Financial Reporting and Accounting Standards
2 Conceptual Framework for Financial Reporting
3 The Accounting Information System
4 Income Statement and Related Information
5 Statement of Financial Position and Statement of Cash Flows
6 Accounting and the Time Value of Money
8 Valuation of Inventories: A Cost-Basis Approach
9 Inventories: Additional Valuation Issues
10 Acquisition and Disposition of Property, Plant, and Equipment
11 Depreciation, Impairments, and Depletion
13 Current Liabilities, Provisions, and Contingencies
16 Dilutive Securities and Earnings per Share
19 Accounting for Income Taxes
20 Accounting for Pensions and Postretirement Benefits
22 Accounting Changes and Error Analysis
24 Presentation and Disclosure in Financial Reporting
Appendices
A Specimen Financial Statements: Marks and Spencer Group plc
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