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• 1 Overview of the regulatory scene2 International Financial Reporting Standards (IFRS) overview3 Accounting principles4 The annual report5 Chairman's statement and the operating and financial review6 Corporate governance and the auditors' report7 The profit and loss account: overall structure8 The profit and loss account: turnover and revenue recognition9 The profit and loss account: further disclosure areas10 The profit and loss account: interpretation, ratio analysis, segmental analysis and earnings per share11 Equity statements, dividends and prior period adjustments12 Balance sheet: an introduction13 Tangible fixed assets14 Intangible fixed assets15 Fixed asset investments16 Stocks and long-term contracts17 Debtors and other receivables18 Current asset investments; cash at bank and in hand19 Creditors and provisions20 Tax in the balance sheet21 Bank loans and overdrafts22 Loan capital23 Derivatives and other financial instruments24 Equity share capital and reserves25 Balance sheet disclosures26 Cash flow statements27 Financial Reporting for SMEs (small and medium-sized entities) 28 Group accounts, acquisitions and mergers29 Joint ventures, associates and foreign operations30 Historical summaries, ratios and trends31 Inflation32 Half-yearly reports (Interim reports) 33 UK GAAP and IFRS compared34 Adopting IFRS for the first time