Commentaire :

ISBN 13 : 978-1-292-39980-5

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

Part 3 Regulatory framework – an attempt to achieve uniformity

7. Financial reporting – evolution of global standards
8. Concepts – evolution of an international conceptual framework
9. Revenue recognition

Part 4 Statement of financial position – equity, liability and asset measurement and disclosure

10. Share capital, distributable profits and reduction of capital
11. Liabilities
12. Financial instruments
13. Employee benefits
14. Taxation in company accounts
15. Property, plant and equipment (PPE)
16. Leasing
17. Intangible assets
18. Inventories
19. Construction contracts

Part 5 Consolidated accounts

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

Part 6 Interpretation

25. Earnings per share
26. Review of financial ratio analysis
27. Analysis of published financial statements

Part 7 Accountability

28. Corporate governance
29. Ethical behaviour and implications for accountants
30. Integrated reporting: sustainability, environmental and social

Index

Nbre volumes : 0

Langue : Anglais

Edition : 20ème

Lieu d'édition : CAMBRIDGE

Illustration(s) : Tableau(x)

Localisation : Bibliothèque Campus de Nice

Support : Papier

Etat : Présent

Propriétaire : Bibliothèque