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Financial Accounting and Reporting: An International Approach

Autor Anne Marie Ward, Craig Deegan
en Limba Engleză Paperback – 16 mar 2013
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.
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Specificații

ISBN-13: 9780077121716
ISBN-10: 0077121716
Pagini: 800
Dimensiuni: 196 x 261 x 45 mm
Greutate: 1.86 kg
Editura: McGraw Hill Education
Colecția McGraw Hill / Europe, Middle East & Africa
Locul publicării:United Kingdom

Cuprins


Part 1 The Accounting Environment

Chapter 1 An Overview of the external reporting environment

Chapter 2 The conceptual framework of accounting and its relevance to financial reporting

Part 2 Theories of Accounting

Chapter 3 Theories of financial accounting

Part 3 Accounting for Assets

Chapter 4 An overview of accounting for assets

Chapter 5 Depreciation of property, plant and equipment

Chapter 6 Revaluations and impairment testing of non-current assets

Chapter 7 Inventory

Chapter 8 Accounting for intangibles

Part 4 Accounting for Liabilities and Owners’ Equity

Chapter 9 An overview of accounting for liabilities

Chapter 10 Accounting for leases

Chapter 11 Share capital and reserves

Chapter 12 Accounting for financial instruments

Chapter 13 Revenue recognition issues

Chapter 14 The statement of comprehensive income and statement of changes in equity

Chapter 15 Accounting for income taxes

Part 5 Accounting for the Disclosure of Cash Flows

Chapter 16 The Statement of Cash Flows

Part 6 Disclosure Issues

Chapter 17 Events accruing after the reporting date

Chapter 18 Related-party disclosures

Chapter 19 Earnings per share

Part 7 Accounting for Equity Interests in other Entities

Chapter 20 Accounting for group structures

Chapter 21 Further consolidation issues I: accounting for intragroup transactions

Chapter 22 Further consolidation issues II: accounting for non-controlling interests

Chapter 23 Further consolidation issues III: accounting for indirect ownership interests

Part 8 Foreign Currency

Chapter 24 Accounting for foreign currency transactions

Chapter 25 Translating the financial statements of foreign operations

Part 9 Corporate Social Responsibility Reporting

Chapter 26 Accounting for corporate social responsibility