Pt. I. The accounting environment
1. Introduction
2. Accounting in the UK and the effects of international harmonisation
3. The legal framework for accounting
4. The accountancy profession and the regulatory framework for accounting and auditing
5. Substance over form
6. Communicating accounting information
7. Current trends in accounting
Pt. II. Some specifics
8. Individual entity and consolidated financial statements
9. Presentation of financial statements
10. Earnings per share
11. Mergers and acquisitions
12. Interaction of accounting with tax
13. Assets
14. Liabilities
15. Leases
16. Pensions
17. Financial instruments
18. Share-based payment
19. Realised and distributable profits
20. Disclosures in published annual reports
Appendix 1. 50 questions for non-executive directors to ask
Appendix 2. List of international accounting standards (IFRSs and IASs) and IFRIC interpretations as at 30 June 2008.