Financial Accounting & Reporting (FAR)

Chapter 1:  Statement of Financial Position
Chapter 2:  Statement of Comprehensive Income
Chapter 3:  Operating Segment
Chapter 4:  Financial Asset - Cash
Chapter 5:  Financial Asset - Accounts Receivable
Chapter 6:  Financial Asset - Notes Receivable
Chapter 7:  Inventories
Chapter 8:  Inventories - Cost of Flow & other basis
Chapter 9:  Inventories - Gross Profit & Retail Methods
Chapter 10: Agriculture
Chapter 11: Financial Instruments - Investment in EQ to PL
Chapter 12: Financial Instruments - Equity Security to OCI
Chapter 13: Financial Instruments - Equity Security to OCI p2
Chapter 14: Investment in Associate
Chapter 15: Financial Instruments - Debt Instruments
Chapter 16: Investment Property & Other Long-term Investments
Chapter 17: PPE - Acquisition & Subsequent Costs
Chapter 18: PPE -Depreciation & Disposal
Chapter 19: Exploration & Evaluation - Impairment & Revaluation
Chapter 20: Disc. Operation & NCAHFD
Chapter 21: Intangibles
Chapter 22: Fin. & Non-Fin Liab & ACCTG Provisions
Chapter 23: Financial Liabilit - Debt Instruments
Chapter 24: Lease
Chapter 25: Deferred Tax
Chapter 26: Retirement Benefit - Pension
Chapter 27: Debt Restrucuring & Release of Liab
Chapter 28: Shareholder's Equity
Chapter 29: Accumulated Profits and Losses (RE)
Chapter 30: Book Value (BV) & Earnings per Share (EPS)
Chapter 31: Correction of Errors
Chapter 32: Accruals & Cash Basis - Single Entry
Chapter 33: Government Grants
Chapter 34: Derivative Instruments
Chapter 35: Cash Flows