Commentaire :

ISBN 13 : 978-1-29273-913-7

Sommaire :
PART 1 Introduction to accounting on a cash flow and accrual accounting basis
1 Accounting and reporting on a cash flow basis
2 Accounting and reporting on an accrual accounting basis

PART 2 Accountability
3 Corporate governance
4 Ethical behaviour and implications for accountants
5 Integrated reporting: sustainability, environmental and social

PART 3 Preparation of internal and published financial statements
6 Preparation of financial statements of profit or loss and other comprehensive income, changes in equity and financial position
7 Annual report: additional financial disclosures
8 Statements of cash flows
9 Accounting for price-level changes

PART 4 Regulatory framework – an attempt to achieve uniformity
10 Financial reporting – evolution of global standards
11 Concepts – evolution of an international conceptual framework

PART 5 Accounting for the elements of the financial statements
12 Share capital, distributable profits and reduction of capital
13 Property, plant and equipment (PPE)
14 Intangible assets
15 Inventories
16 Liabilities
17 Leasing
18 Revenue recognition
19 Taxation in company accounts
20 Employee benefits
21 Financial instruments

PART 6 Consolidated accounts
22 Accounting for groups at the date of acquisition
23 Preparation of consolidated statements of financial position after the date of acquisition
24 Preparation of consolidated statements of profit or loss, changes in equity and cash flows
25 Accounting for associates and joint arrangements
26 Introduction to accounting for exchange differences

PART 7 Interpretation
27 Earnings per share
28 Review of financial ratio analysis
29 Analysis of published financial statements

Glossary
Index

Nbre volumes : 0

Langue : Anglais

Edition : 21ème

Lieu d'édition : CAMBRIDGE

Illustration(s) : Tableau(x)

Localisation : Bibliothèque Campus de Nice

Support : Papier

Etat : Présent

Propriétaire : Bibliothèque