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Table of contents:
Revised annually, Financial Accounting & Reporting is the most up-to-date text on the market. Now fully updated in its 12th edition, it includes extensive coverage of International Accounting Standards (IASs) and International Financial Reporting Standards (IFRSs). 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.
Contents:
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 in the UK 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&D
- 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 selected exercises
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