目次

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 7 Cash and Receivables 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 12 Intangible Assets 13 Current Liabilities, Provisions, and Contingencies 14 Non–Current Liabilities 15 Equity 16 Dilutive Securities and Earnings per Share 17 Investments 18 Revenue Recognition 19 Accounting for Income Taxes 20 Accounting for Pensions and Postretirement Benefits 21 Accounting for Leases 22 Accounting Changes and Error Analysis 23 Statement of Cash Flows 24 Presentation and Disclosure in FinancialReporting APPENDICES: A Specimen Financial Statements: Marks and SpencerGroup plc A–1 B Specimen Financial Statements: adidas AG B–1 C Specimen Financial Statements: Puma SE C–1