Buch(gedruckt)2017

Financial accounting and reporting

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Abstract

Preface -- Publisher's acknowledgements -- 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 -- Preparation of internal and published financial statements -- Preparation of financial statements of comprehensive income, changes in equity and financial position -- Annual report: additional financial disclosures -- Statements of cash flows -- Regulatory framework - an attempt to achieve uniformity -- Financial reporting - evolution of global standards -- Concepts : evolution of an international conceptual framework -- Ethical behaviour and implications for accountants -- Income and asset value measurement systems -- Income and asset value measurement : an economist's approach -- Accounting for price-level changes -- Revenue recognition -- Statement of financial position - equity, liability and asset measurement and disclosure -- Share capital, distributable profits and reduction of capital -- Liabilities -- Financial instruments -- Employee benefits -- Taxation in company accounts -- Property, plant and equipment (ppe) -- Leasing -- Intangible assets -- Inventories -- Construction contracts -- 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 income, changes in equity and cash flows -- Accounting for associates and joint arrangements -- Introduction to accounting for exchange differences -- Interpretation -- Earnings per share -- Review of financial statements for management purposes -- Analysis of published financial statements -- An introduction to digital financial reporting -- Accountability -- Corporate governance -- Integrated reporting sustainability - environmental and social -- Index