Advanced financial reporting : a complete guide to IFRS

著者

    • Cotter, Derry

書誌事項

Advanced financial reporting : a complete guide to IFRS

Derry Cotter

Financial Times/Prentice Hall, 2012

  • : pbk

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注記

Includes bibliographical references and index

内容説明・目次

内容説明

International Financial Reporting provides a current and comprehensive guide to international accounting standards. Covering both IFRS and IAS, this book adopts a user-friendly structure. By clearly explaining the theory behind each standard and then illustrating its application in worked examples, this text makes a technical subject accessible and easy to understand. This text has been written primarily for intermediate and advanced students of Financial Reporting studying an undergraduate or masters level programme. It is also appropriate for students studying for professional exams on IFRS.

目次

Contents Part 1: A BRIEF HISTORY OF ACCOUNTING 1. The rise of Accounting Accounting in ancient times Evolution of double entry book-keeping Economic consequences of financial statements Impact of technological revolution Part 2: A THEORETICAL FRAMEWORK FOR ACCOUNTING 2. Conceptual framework Introduction to IASB's Framework Objective of financial reporting Financial statements - underlying assumptions - qualitative characteristics - elements - measurement basis - recognition criteria - capital maintenance concepts 3. Alternative income models Historical cost accounting Current purchasing power Current cost accounting Part 3: FINANCIAL REPORTING REGULATION 4. The regulatory environment Purpose of regulation Sources of regulation Role of management Impact of financial statements 5. The Annual Report Contents of the annual report Evolution of th

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