Preface

Publisher's acknowledgements

Chapter 1 - Overview of the regulatory scene

Chapter 2 - International Financial Reporting Standards (IFRS) overview

Chapter 3 - Accounting principles

Chapter 4 - The annual report

Chapter 5 - Chairman's statement and the operating and financial review

Chapter 6 - Corporate governance and the auditors' report

Chapter 7 - The profit and loss account: overall structure

Chapter 8 - The profit and loss account: turnover and revenue recognition

Chapter 9 - The profit and loss account: further disclosure areas

Chapter 10 - The profit and loss account: interpretation, ratio analysis, segmental analysis and earnings per share

Chapter 11 - Equity statements, dividends and prior period adjustments

Chapter 12 - Balance sheet: an introduction

Chapter 13 - Tangible fixed assets

Chapter 14 - Intangible fixed assets

Chapter 15 - Fixed asset investments

Chapter 16 - Stocks and long-term contracts

Chapter 17 - Debtors and other receivables

Chapter 18 - Current asset investments; cash at bank and in hand

Chapter 19 - Creditors and provisions

Chapter 20 - Tax in the balance sheet

Chapter 21 - Bank loans and overdrafts

Chapter 22 - Loan capital

Chapter 23 - Derivatives and other financial instruments

Chapter 24 - Equity share capital and reserves

Chapter 25 - Balance sheet disclosures

Chapter 26 - Cash flow statements

Chapter 27 - Financial Reporting for SMEs (small and medium-sized entities)

Chapter 28 - Group accounts, acquisitions and mergers

Chapter 29 - Joint ventures, associates and foreign operations

Chapter 30 - Historical summaries, ratios and trends

Chapter 31 - Inflation

Chapter 32 - Half-yearly reports (Interim reports)

Chapter 33 - UK GAAP and IFRS compared

Chapter 34 - Adopting IFRS for the first time

Chapter 35 - Putting it all together

Index