Financial Accounting and Reporting: An International Approach

Name: Financial Accounting and Reporting: An International Approach
Author: Anne Marie Ward

Paperback Engels 2009 1e druk 9780077121716

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Samenvatting

‘Financial Accounting and Reporting: An International Approach’ is an adaptation of McGraw-Hill Australia’s bestselling financial accounting text Australian Financial Accounting by Craig Deegan, authored by Anne Marie Ward of Ulster University. Set within an international context, with a solid grounding in IAS/ IFRS, the book provides students with a detailed grasp of reporting requirements in and accessible and engaging manner.

Up to date throughout and complete in theoretical and practical coverage, the book successfully communicates the detail necessary to understand, challenge and critically evaluate financial reporting. The result gives students a strong foundation for current study and their future professional lives.

Specificaties

ISBN13:9780077121716

Trefwoorden:accountancy, financieel toezicht

Taal:Engels

Bindwijze:paperback

Aantal pagina's:800

Uitgever:McGraw-Hill Education

Druk:1

Verschijningsdatum:1-9-2020

Hoofdrubriek:Financieel management

ISSN:

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Inhoudsopgave

Part 1: The Accounting Environment
1. An Overview of the external reporting environment
2. The conceptual framework of accounting and its relevance to financial reporting

Part 2: Theories of Accounting
3. Theories of financial accounting

Part 3: Accounting for Assets
4. An overview of accounting for assets
5. Depreciation of property, plant and equipment
6. Revaluations and impairment testing of non-current assets
7. Inventory
8. Accounting for intangibles

Part 4: Accounting for Liabilities and Owners’ Equity
9. An overview of accounting for liabilities
10. Accounting for leases
11. Share capital and reserves
12. Accounting for financial instruments
13. Revenue recognition issues
14. The statement of comprehensive income and statement of changes in equity
15. Accounting for income taxes

Part 5: Accounting for the Disclosure of Cash Flows
16. The Statement of Cash Flows

Part 6: Disclosure Issues
17. Events accruing after the reporting date
18. Related-party disclosures
19. Earnings per share

Part 7: Accounting for Equity Interests in other Entities
20. Accounting for group structures
21. Further consolidation issues I: accounting for intragroup transactions
22. Further consolidation issues II: accounting for non-controlling interests
23. Further consolidation issues III: accounting for indirect ownership interests

Part 8: Foreign Currency
24. Accounting for foreign currency transactions
25. Translating the financial statements of foreign operations

Part 9: Corporate Social Responsibility Reporting
26. Accounting for corporate social responsibility