1 The Environment and Conceptual Framework of Financial Reporting 1-1
2 The Accounting Information System 2-1
3 Income Statement, Related Information, and Revenue Recognition 3-1
4 Statement of Financial Position and Statement of Cash Flows 4-1
5 Accounting and the Time Value of Money 5-1
6 Cash and Receivables 6-1
7 Valuation of Inventories: A Cost- Basis Approach 7-1
8 Inventories: Additional Valuation Issues 8-1
9 Acquisition and Disposition of Property, Plant, and Equipment 9-1
10 Depreciation, Impairments, and Depletion 10-1
11 Intangible Assets 11-1
12 Current Liabilities, Provisions, and Contingencies 12-1
13 Non-Current Liabilities 13-1
14 Equity 14-1
15 Dilutive Securities and Earnings per Share 15-1
16 Investments 16-1
17 Revenue Recognition 17-1
18 Accounting for Income Taxes 18-1
19 Accounting for Pensions and Postretirement Benefits 19-1
20 Accounting for Leases 20-1
21 Accounting Changes and Error Analysis 21-1
22 Statement of Cash Flows 22-1
23 Presentation and Disclosure in Financial Reporting 23-1
Appendix A Specimen Financial Statements: Marks and Spencer Group plc A- 1
Appendix B Specimen Financial Statements: adidas AG B- 1
Appendix C Specimen Financial Statements: Puma Group C- 1
Appendix D Environmental, Social, and Governance Reporting D- 1
Company Index I-1
Subject Index I-5