Financial Accounting and Reporting

Preface Acknowledgements PART 1 Introduction to accounting on a cash flow and accrual accounting basis

Accounting and reporting on a cash flow basis
Accounting and reporting on an accrual accounting basis

PART 2 Accountability

Corporate governance
Ethical behaviour and implications for accountants
Integrated reporting: sustainability, environmental and social

PART 3 Preparation of internal and published financial statements

Preparation of financial statements of profit or loss and other comprehensive income, changes in equity and financial position
Annual report: additional financial disclosures
Statements of cash flows
Accounting for price-level changes

PART 4 Regulatory framework - an attempt to achieve uniformity

Financial reporting - evolution of global standards
Concepts - evolution of an international conceptual framework

PART 5 Accounting for the elements of the financial statements

Share capital, distributable profits and reduction of capital
Property, plant and equipment (PPE)
Intangible assets
Inventories
Liabilities
Leasing
Revenue recognition
Taxation in company accounts
Employee benefits
Financial instruments

PART 6 Consolidated accounts

Accounting for groups at the date of acquisition
Preparation of consolidated statements of financial position after the date of acquisition
Preparation of consolidated statements of profit or loss, changes in equity and cash flows
Accounting for associates and joint arrangements
Introduction to accounting for exchange differences

PART 7 Interpretation

Earnings per share
Review of financial ratio analysis
Analysis of published financial statements

Glossary Index

Este título pertence ao(s) assunto(s) indicados(s). Para ver outros títulos clique no assunto desejado.

• Relatórios financeiros
• Contabilidade financeira

Principle Standards International IFRS Conceptual Framework Business Introduction Manager Statement Practical Techniques Guide Exercises Application Real-life Companies Study Foundation Barry Elliott Jamie Elliott Illustrations Example 9781292739137