Financial Accounting and Reporting MyAccountingLab Pack
Financial Times Prentice Hall
978-0-273-73004-0 (ISBN)
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This market-leading text offers students a clear, well-structured and comprehensive treatment of the subject. Supported by illustrations and exercises, the book provides a strong balance of theoretical and conceptual coverage. Students using this book will gain the knowledge and skills to help them apply current standards, and critically appraise the underlying concepts and financial reporting methods.
PART ONE: INCOME AND ASSET VALUE MEASUREMENT SYSTEMS
1. Accounting and reporting on a cash flow basis
2. Accounting and reporting on an accrual accounting basis
3. Income and asset value measurement: an economist's approach
4. Accounting for inflation
PART TWO: REGULATORY FRAMEWORK - AN ATTEMPT TO ACHEIVE UNIFORMITY
5. Financial reporting: evolution of the regulatory framework
6. Financial reporting evolution of international standards
7. Conceptual framework
8. Published accounts of companies
9. Preparation of published accounts
PART THREE: BALANCE SHEET - EQUITY, LIABILITY AND ASSET MEASUREMENT AND DISCLOSURE
10. Share capital, capital maintenance and distributable profits
11. Reduction of share capital
12. Off balance sheet finance
13. Financial instruments
14. Employee benefits
15. Taxation in company accounts
16. Property, plant and equipment (PPE)
17. Leasing
18. R goodwill and intangible assets; brands
19. Inventories
20. Construction contracts
PART FOUR:CONSOLIDATED ACCOUNTS
21. Accounting for groups at date of acquisition
22. Preparation of consolidated balance sheets after the date of acquisition
23. Preparation of consolidated income statements
24. Accounting for associated companies
25. Accounting for the effects of changes in foreign exchange rates under IAS 21
PART FIVE: INTERPRETATION
26. Earnings per share
27. Cash flow statements
28. Review of financial ratio analysis
29. Trend analysis and multivariate analysis
30. Financial reporting on the internet
PART SIX: ACCOUNTABILITY
31. Corporate governance
32. Environmental and social reporting
33. Ethics for accountants
Appendix: Outline solutions to exercises
Erscheint lt. Verlag | 21.8.2009 |
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Verlagsort | Harlow |
Sprache | englisch |
Maße | 186 x 249 mm |
Gewicht | 1610 g |
Themenwelt | Wirtschaft ► Betriebswirtschaft / Management ► Rechnungswesen / Bilanzen |
ISBN-10 | 0-273-73004-5 / 0273730045 |
ISBN-13 | 978-0-273-73004-0 / 9780273730040 |
Zustand | Neuware |
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