Tóm tắt nội dung

The conceptual framework; the regulatory framework; tangible non-current assets; intangible assets; impairment of assets; revenue and government grants; introduction to groups; the consolidated statement of financial position; the consolidated statement of profit or loss and other comprehensive income; accounting for associates; financial instruments; leases; provisions and event after the reporting period; inventories and biological assets; taxation; presentation of published finacial statements; reporting financial performance; earnings per share; interpretation of financial statements; limitations of financial statements and interpretation techniques; statement of cash flows; specialised, not-for-profit and public sector entities.