Financial Accounting and Reporting 18th Edition

PART 1 Introduction to accounting on a cash flow and accrual accounting basis
1   Accounting and reporting on a cash flow basis   
2   Accounting and reporting on an accrual accounting basis  
PART 2 Preparation of internal and published financial statements
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 3 Regulatory framework – an attempt to achieve uniformity  
6   Financial reporting – evolution of global standards   
7   Concepts – evolution of an international conceptual framework
8    Ethical behaviour and implications for accountants
PART 4 Income and asset value measurement systems   
9   Income and asset value measurement: an economist’s approach
10 Accounting for price-level changes   
11   Revenue recognition  
PART 5 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 6 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 7 Interpretation
27   Earnings per share  
28   Review of financial statements for management purposes
29   Analysis of published financial statements
30   An introduction to digital financial reporting
PART  8 Accountability
31   Corporate governance  
32   Integrated reporting - sustainability – environmental and social  
Index