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eISBN : 9781292080574

Sommaire : Preface
Part 1 Preparation of financial statements

1 Accounting and reporting on a cash flow basis
2 Accounting and reporting on an accrual accounting basis
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 2 Income and asset value measurement systems

6 Income and asset value measurement: an economist's approach
7 Accounting for price-level changes
8 Revenue recognition

Part 3 Regulatory framework – an attempt to achieve uniformity

9 Financial reporting – evolution of global standards
10 Concepts – evolution of an international conceptual framework
11 Ethical behaviour and implications for accountants

Part 4 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 5 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 6 Interpretation

27 Earnings per share
28 Review of financial statements for management purposes
29 Analysis of published financial statements
30 An introduction to financial reporting on the Internet

Part 7 Accountability

31 Corporate governance
32 Sustainability – environmental and social reporting
Index

Langue : Anglais

Edition : 17ème

Lieu d'édition : CAMBRIDGE

Illustration(s) : Tableau(x)

Localisation : Bibliothèque Campus de Nice

Support : Numérique

Etat : Présent

Propriétaire : Bibliothèque