Cases in company financial reporting
著者
書誌事項
Cases in company financial reporting
Paul Chapman Publishing, c1995
2nd ed.
大学図書館所蔵 件 / 全12件
-
該当する所蔵館はありません
- すべての絞り込み条件を解除する
注記
Includes bibliographies
First edition published as: Cases in company financial reporting / B.A. Rutherford, R.T. Wearing
内容説明・目次
内容説明
`A veritable triumph for the authors. The book is very suitable for use in both university and professional level accountancy courses' - The British Accounting Review
This book provides case material which can be used to investigate the pragmatic and political, as well as the technical, dimensions to financial reporting. The authors present a variety of real-life British case studies in financial reporting, for use in teaching financial accounting techniques, accounting policy and interpretation of financial statements.
The case studies illustrate a wide variety of important issues in contemporary financial reporting. Most cover a specific problem area, such as goodwill or accounting for brands, but they also provide an opportunity to investigate the strengths and weaknesses of the accounting process itself. All the cases use real and identified companies and real accounts.
In addition, the introductory chapter shows how to set about developing an answer to case-study questions. The authors suggest a variety of questions for each case, and teachers are encouraged to develop alternative questions appropriate to their individual courses.
The solutions notes for each case are available in a disk for instructors who recommend the book for course use.
目次
Introduction
Working on a Case Study
Desirable Qualities of Accounting Information
Characteristics of Real Accounting Information
Working on a case study
Case 1 FRS 1 Cash-Flow Statements
Case 2 FRS 3 Reporting Financial Performance
Case 3 Associated Companies
Case 4 Segmental Reporting
Case 5 Foreign Currency Translation
Case 6 Goodwill
Case 7 Accounting for Brands
Case 8 Research and Development Expenditure
Case 9 Accounting for Pension Costs
Case 10 Off-Balance Sheet Financing I
Case 11 Off-Balance Sheet Financing II
Case 12 Complex Capital Issues
Case 13 Revaluation of Fixed Assets
Case 14 Capitalization of Interest
Case 15 Marketable Investments
Case 16 Operating and Financial Review
Case 17 Environmental Reporting
Case 18 Interpreting Financial Statements I
Case 19 Interpreting Financial Statements II
「Nielsen BookData」 より