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About the Author ix Preface xi Chapter 1 Published Accounts 1 Chapter 2 An Overview of Regulation 39 Chapter 3 Reading a Set of Published Accounts 59 Chapter 4 Academic Research and the Study of Accounting 69 Chapter 5 The Conceptual Framework 91 Chapter 6 Accounting for Tax 111 Chapter 7 Reporting Earnings and Earnings Quality 135 Chapter 8 Property, Plant, and Equipment 161 Chapter 9 Intangible Non-current Assets: Measurement and Disclosure 189 Chapter 10 Accounting for Inventory and Construction Contracts 213 Chapter 11 Accounting for Liabilities 239 Chapter 12 Introduction to Group Accounts 269 Chapter 13 The Mechanics of Consolidation 285 Chapter 14 Review Chapter 315 Answers to End-of-Chapter Questions 323 Index 371
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