Financial reporting and accounting standards -- Conceptual framework for financial reporting -- The accounting information system -- Income statement and related information -- Statement of financial position and statement of cash flows -- Accounting and time value of money -- Cash and receivables -- Valuation on inventories: a cost basis approach -- Inventories: additional valuation issues -- Acquisition and disposition of property, plant, and equipment -- Depreciation, impairments, and depletion -- Intangible assets -- Current liabilities, provisions, and contingencies -- Non-current liabilities -- Equity -- Dilutive securities and earnings per share -- Investments -- Revenue recognition -- Accounting for income taxes -- Accounting for pensions and postretirement benefits -- Accounting for leases -- Accounting changes and error analysis -- Statement of cash flows -- Presentation and disclosure in financial reporting.