Conceptual framework and accounting standards/ by Conrado T. Valix

Chapter 1. The accounting profession --2. Conceptual framework objective of financial reporting --3. Conceptual framework qualitative characteristics --4. Conceptual framework financial statements and reporting entity underlying assumptions --5. Conceptual framework elements of financial statements --6. Conceptual framework recognition and measurement --7. Conceptual framework presentation and disclosure concepts of capital --8. Presentation of financial statements statement of financial position --9. Presentation of financial statements statement of comprehensive income --10. Inventories --11. Statement of cash flows --12. Accounting policies, estimate and errors --13. Events after the reporting period --14. Property, plant and equipment --15. Government grant --16. Borrowing costs --17. Related party disclosures --18. Investment in associates --19. Interim financial reporting --20. Impairment of assets --21. Intangible assets --22. Investment property --23. Agriculture --24. Reporting in hyper inflationary economy --25. Provision, contingent liability and asset --26. Financial instruments - presentation --27. Income taxes --28. Employee benefits --29. Earning per share --30. First time adoption of pfrs --31. Share - based payment --32. Non current asset held for sale --33. Discounted operation --34. Exploration and evaluation of mineral resources --35. Operating segments --36. Financial instruments --37. Fair value measurement --38. Revenue from contracts with customers --39. Leases --40. Ifric interpretations