PART 1 THE AUSTRALIAN ACCOUNTING ENVIRONMENT
CHAPTER 1 An overview of the Australian external reporting environment
CHAPTER 2 The conceptual framework of accounting and its relevance to financial reporting

PART 2 THEORIES OF FINANCIAL ACCOUNTING
CHAPTER 3 Theories of financial accounting

PART 3 ACCOUNTING FOR ASSETS
CHAPTER 4 An overview of accounting for assets
CHAPTER 5 Depreciation of property, plant and equipment
CHAPTER 6 Revaluations and impairment testing of non-current assets
CHAPTER 7 Inventory
CHAPTER 8 Accounting for intangibles
CHAPTER 9 Accounting for heritage assets and biological assets

PART 4 ACCOUNTING FOR LIABILITIES AND OWNERS’ EQUITY
CHAPTER 10 An overview of accounting for liabilities
CHAPTER 11 Accounting for leases
CHAPTER 12 Set-off and extinguishment of debt
CHAPTER 13 Accounting for employee benefits
CHAPTER 14 Share capital and reserves
CHAPTER 15 Accounting for financial instruments
CHAPTER 16 Revenue recognition issues
CHAPTER 17 The statement of comprehensive income and statement of changes in equity
CHAPTER 18 Accounting for share-based payments
CHAPTER 19 Accounting for income taxes

PART 5 ACCOUNTING FOR THE DISCLOSURE OF CASH FLOWS
Chapter 20 The statement of cash flows

PART 6 INDUSTRY SPECIFIC ACCOUNTING ISSUES
CHAPTER 21 Accounting for the extractive industries
CHAPTER 22 Accounting for general insurance contracts
CHAPTER 23 Accounting for superannuation plans

PART 7 OTHER DISCLOSURE ISSUES
CHAPTER 24 Events occurring after the reporting period
CHAPTER 25 Segment reporting
CHAPTER 26 Related-party disclosures
CHAPTER 27 Earnings per share

PART 8 ACCOUNTING FOR EQUITY INTERESTS IN OTHER ENTITIES
CHAPTER 28 Accounting for group structures: An introduction to consolidation accounting
CHAPTER 29 Further consolidation issues I: Accounting for intragroup transactions
CHAPTER 30 Further consolidation issues II: Non-controlling interests
CHAPTER 31 Further consolidation issues III: Accounting for indirect interests
CHAPTER 32 Further consolidation issues IV: Accounting for changes in the degree of ownership of a subsidiary
CHAPTER 33 Accounting for equity investments
CHAPTER 34 Accounting for interests in joint ventures

PART 9 FOREIGN CURRENCY
CHAPTER 35 Accounting for foreign currency transactions
CHAPTER 36 Translation of the accounts of foreign operations

PART 10 CORPORATE SOCIAL RESPONSIBILITY REPORTING
Chapter 37 Accounting for corporate social responsibility