INDEX

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AN INTRODUCTION


CHAPTER 1.1: OBJECTIVES AND APPROACHES OF USERS

a) investors' and creditors' objectives and approaches
b) types of information that investors and creditors use and the relative usefulness of that information
c) investors'and creditors' use of information to achieve their objectives
d) others


CHAPTER 2: QUALITATIVE ASPECTS OF EXTERNAL REPORTING

a) relevance
b) reliability and neutrality, including conservatism and volatility
c) comparability, excluding alternative accounting procedures
d) others


CHAPTER 3:DISAGGREGATED INFORMATION

a) compliance and criticism of Statement 14
b)basis of disaagregation
c) types of disaggregated information disclosed
d) frequency of segment reporting
e) others


CHAPTER 4: VALUE INFORMATION


CHAPTER 5: DISPLAY

a) income statement, including core earnings and comprehensive income
b) balance sheet
c) cash flow statement


CHAPTER 6: UNCONSOLIDATED ENTITIES


CHAPTER 7: INTANGIBLE ASSETS

a) goodwill
b) other intangible assets


CHAPTER 8: ALTERNATIVE ACCOUNTING PROCEDURES

a) procedures based on choice such as accounting for inventories and depreciation
b) procedures based on criteria excluding accounting for leases, such as accounting for business combinations
c) accounting for leases and other "executory" contracts
d) others


CHAPTER 9: MEASUREMENT UNCERTAINITIES


CHAPTER 10: OPERATING OPPORTUNITIES AND RISKS

a) definition
b) types of opportunities and risks that should be disclosed


CHAPTER 11: INTERIM REPORTING

a) frequency of interim reporting
b) periods covered by financial statements
c) content of financial statements and related disclosures
d) integral and discrete approach


CHAPTER 12: FORWARD LOOKING INFORMATION


CHAPTER 13: NON FINANCIAL BUSINESS INFORMATION , EXCLUDING OPERATING OPPORTUNITIES AND RISKS


CHAPTER 14: OTHER COMPREHENSIVE BASIS OF ACCOUNTING


CHAPTER 15: PRIORITY OF IMPROVEMENTS NEEDED IN EXTERNAL REPORTING


CHAPTER 16: COMMUNICATION AND TRANSMITTAL

a) databases
b) other


CHAPTER 17: AUDITOR INVOLVEMENT

a) benefits and criticisms of audits
b) the scope of auditing
c) audit reports
d) frequency of auditing
e) reviews


CHAPTER 18: STRUCTURE AND PROCESS

a) international harmonization of standards
b) impact of litigation
c) resistance to change
d) investor and creditor involvement in setting accounting standards
e) FASB


CHAPTER 19: FINANCIAL INSTRUMENTS AND OFF BALANCE SHEET FINANCING

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