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eISBN : 9781292256047

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 Preparation of internal and published financial statements
3 Preparation of financial statements of comprehensive income, changes in equity and financial position
4 Annual Report: additional financial disclosures
5 Statements of cash flows

Part 3 Regulatory framework – an attempt to achieve uniformity
6 Financial reporting – evolution of global standards
7 Concepts – evolution of an international conceptual framework
8 Ethical behaviour and implications for accountants

Part 4 Income and asset value measurement systems
9 Income and asset value measurement: an economist's approach
10 Accounting for price-level changes
11 Revenue recognition

Part 5 Statement of financial position – equity, liability and asset measurement and disclosure
12 Share capital, distributable profits and reduction of capital
13 Liabilities
14 Financial instruments
15 Employee benefits
16 Taxation in company accounts
17 Property, plant and equipment (PPE)
18 Leasing
19 Intangible assets
20 Inventories
21 Construction contracts

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 income, 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 statements for management purposes
29 Analysis of published financial statements
30 An introduction to digital financial reporting

Part 8 Accountability
31 Corporate governance
32 Integrated reporting - sustainability – environmental and social

Index

Nbre volumes : 0

Langue : Anglais

Edition : 19ème

Lieu d'édition : CAMBRIDGE

Illustration(s) : Tableau(x)

Localisation : Bibliothèque Campus de Nice

Support : Numérique

Etat : Présent