ACCA考试用书 财务报告 英文版 国际版PDF电子书下载

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1 The conceptual framework 1

2 The regulatory framework 19

3 Presentation of published financial statements 33

4 Non-current assets 57

5 Intangible assets 87

6 Impairment of assets 99

7 Reporting financial performance 109

8 Introduction to groups 123

9 The consolidated statement of financial position 135

10 The consolidated statement of profit or loss and other comprehensive income 169

11 Accounting for associates 181

12 Inventories and construction contracts 195

13 Provisions,contingent liabilities and contingent assets 213

14 Financial assets and liabilities 225

15 The legal versus the commercial view of accounting 239

16 Leasing 257

17 Accounting for taxation 267

18 Earnings per share 285

19 Analysing and interpreting financial statements 299

20 Limitations of financial statements and interpretation techniques 325

21 Statements of cash flows 333

22 Alternative models and practices 353

23 Specialised,not-for-profit and public sector entities 363

Exam question bank 371

Exam answer bank 395

Index 439

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