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eISBN : 9780273744498

Contents : Contents

Part 1. Income and asset value measurement systems
1. Accounting and reporting on a cash flow basis
2. Accounting and reporting on an accrual accounting basis
3. Income and asset value measurement: an economist's approach
4. Accounting for inflation

Part 2. Regulatory framework : an attempt to achieve uniformity
5. Financial reporting : evolution of the regulatory framework
6. Concepts : evolution of a global conceptual framework
7. Ethical behavior and implications for accountants
8. Preparation of statements of comprehensive income and financial position
9. Annual report : additional financial statements

Part 3. Balance sheet : equity, liability and asset measurement and disclosure
10. Share capital, distributable profits and reduction of capital
11. Off balance sheet finance
12. Financial instruments
13. Employee benefits
14. Taxation in company accounts
15. Property, plant and equipment (PPE)
16. Leasing
17. R&D, goodwill, intangible assets and brands
18. Inventories
19. Construction contracts

Part 4. Consolidated accounts
20. Accounting for groups at date of acquisition
21. Preparation of consolidated statements of financial position after the date of acquisition
22. Preparation of consolidated statements of comprehensive income changes in equity and cash flows
23. Accounting for associates and joint ventures
24. Accounting for the effects of changes in foreign exchange rates under IAS 21

Part 5. Interpretation
25. Earnings per share
26. Statements of Cash flow
27. Review of financial ratio analysis
28. Analytical analysis : selective use of ratios
29. An introduction to financial reporting on the internet

Part 6. Accountability
30. Corporate governance
31. Sustainability : environmental and social reporting

Index

Language : English

Print : 14ème

Place of publishing : CAMBRIDGE

Figure(s) : Tableau(x)

Location : Nice Library

Material : Electronic

Statement : Présent

Owner : Bibliothèque