- Item type
- Book
- Language
- English
- Publication year
- 2015
- Edition no.
- 17th ed.
- ISBN
- 978-1-292-08050-5
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This market-leading text provides a comprehensive overview of financial accounting and reporting. It offers a balance of theoretical and conceptual coverage with up-to-date practical application of current international standards. There is an emphasis on both being able to prepare and also to critically discuss IFRS compliant financial statements.
With both theoretical and practical coverage, including worked examples throughout the text, the authors provide essential knowledge for advancing in your studies and career.
Table of Contents -- Part 1 PREPARATION OF FINANCIAL STATEMENTS - 1 Accounting and reporting on a cash flow basis - 2 Accounting and reporting on an accrual accounting basis - 3 Preparation of financial statements of comprehensive income, changes in equity and financial position - 4 Annual Report: additional financial disclosures - 5 Statements of cash flows -- Part 2 INCOME AND ASSET VALUE MEASUREMENT SYSTEMS - 6 Income and asset value measurement: an economists approach - 7 Accounting for price-level changes - 8 Revenue recognition -- Part 3 REGULATORY FRAMEWORK AN ATTEMPT TO ACHIEVE UNIFORMITY - 9 Financial reporting evolution of global standards - 10 Concepts evolution of an international conceptual framework - 11 Ethical behaviour and implications for accountants -- Part 4 STATEMENT OF FINANCIAL POSITION EQUITY, LIABILITY AND ASSET MEASUREMENT AND DISCLOSURE - 12 Share capital, distributable profits and reduction of capital - 13 Liabilities - 14 Financial instruments - 15 Employee benefits - 16 Taxation in company accounts - 17 Property, plant and equipment (PPE) - 18 Leasing - 19 Intangible assets - 20 Inventories - 21 Construction contracts -- Part 5 CONSOLIDATED ACCOUNTS - 22 Accounting for groups at the date of acquisition - 23 Preparation of consolidated statements of financial position after the date of acquisition - 24 Preparation of consolidated statements of income, changes in equity and cash flows - 25 Accounting for associates and joint arrangements - 26 Introduction to accounting for exchange differences -- Part 6 INTERPRETATION - 27 Earnings per share - 28 Review of financial statements for management purposes - 29 Analysis of published financial statements - 30 An introduction to financial reporting on the Internet -- Part 7 ACCOUNTABILITY - 31 Corporate governance - 32 Sustainability environmental and social reporting -- Index.
