1. Financial accounting 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 -- 10. Acquisition and disposition of property, plant, and equipment -- 11. Depresiation, impairments and depletion -- 12. Intangible ssets -- 13. Current liabilities, provisions and contingencies -- 14. Non-current liabilities -- 15. Equity -- 16. Dilutive securities and earnings per share -- 17. Investments -- 18. Revenue -- 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 financial reporting.