Financial Reporting under IFRS: A Topic Based Approach

Foreword vii

Introduction ix

Acknowledgements xiii

1 Financial Statements and Accounting Mechanisms 1

2 Income from Ordinary Activities 37

3 Current Assets 65

4 Non-financial Liabilities 97

5 Non-current Assets125

6 Financing 163

7 Taxation 189

8 Group Accounts 215

9 Financial Analysis and Communication 261

10 The IASB and Development of the IFRS 313

Index 327