Contents
Page
Paper introduction v
Chapter 1 Features of Taxation and the Regulatory Environment 1
Chapter 2 Corporate Income Tax and Capital Tax Computations 21
Chapter 3 International Taxation 57
Chapter 4 The Regulatory Environment 71
Chapter 5 The Conceptual Framework 89
Chapter 6 External Audit 115
Chapter 7 Code of Ethics 145
Chapter 8 Corporate Governance 159
Chapter 9 Introduction to Single Entity Accounts 179
Chapter 10 Non-current Assets - Acquisition, Depreciation and Subsequent Recognition 227
Chapter 11 Non-current Assets - IAS 23, IAS 38 & IAS 36 257
Chapter 12 IFRS 5 Non-current Assets Held for Sale and Discontinued Operations 283
Chapter 13 IAS 20 Government Grants and IAS 40 Investment Properties 313
Chapter 14 IAS 2, 8, 10, 34 and IFRS 8 331
Chapter 15 IAS 12 Income Taxes 369
Chapter 16 IAS 21 The Effects of Changes in Foreign Exchange Rates 389
Chapter 17 IAS 19 Employee benefits 405
Chapter 18 IAS 7 Statement of Cashflows 423
Chapter 19 Accounting for Investments in Subsidiaries and Associates 463
Chapter 20 Consolidated Statement of Financial Position . 473
Chapter 21 Consolidated Statement of Profit or Loss and 545
Other Comprehensive Income
Chapter 22 Associates 575
Chapter 23 Short-term Finance and Investments 605
Chapter 24 Working Capital Management 627
Chapter 25 Working Capital Management - Accounts . 669
; Receivable and Payable
Chapter 26 Working Capital Management - Inventory 709
- - ;; Control ^
Chapter 27 Working Capital Management - Cash Control 733
Chapter 28 References 761