Intermediate Accounting IFRS 5th Edition International Adaptation

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