Financial accounting and reporting
著者
書誌事項
Financial accounting and reporting
Prentice Hall/Financial Times, 2005
9th ed
大学図書館所蔵 件 / 全6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
Previous ed.: 2004
Includes bibliographical references and index
内容説明・目次
内容説明
Revised annually, Financial Accounting & Reporting is the most up-to-date text on the market and now, fully updated in its 9th edition, includes coverage of International Accounting Standards (IASs) and International Financial Reporting Standards (IFRSs).This market-leading text offers students a clear, well-structured and comprehensive treatment of the subject. Supported by illustrations and exercises, the book provides a strong balance of theoretical and conceptual coverage. Students using this book will gain the knowledge and skills to help them apply current standards, and critically appraise the underlying concepts and financial reporting standards. Key features*Combines academic rigour with an engaging and interesting style*Illustrations taken from real published accounts *Excellent range of review questions *Numerous exercises, varying in level of difficulty, with solutions to selected exercises *Extensive references*A section on the Analysis of Accounts*A section on Accountability which includes Corporate Governance issues, Environmental and Social Reporting and Ethics. New features*Fully updated to May 2004 *Coverage of IASs including those revised under the IASB Improveme
目次
- PART ONE: 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 TWO: REGULATORY FRAMEWORK - AN ATTEMPT TO ACHEIVE UNIFORMITY 5. Financial reporting: evolution of the regulatory framework in the UK 6. Financial reporting -- evolution of international standards 7. Conceptual framework 8. Published accounts of companies 9. Preparation of published accounts PART THREE: BALANCE SHEET - EQUITY, LIABILITY AND ASSET MEASUREMENT AND DISCLOSURE 10. Share capital, capital maintenance and distributable profits 11. Reduction of share capital 12. Off balance sheet finance 13. Financial instruments 14. Employee benefits 15. Taxation in company accounts 16. Property, plant and equipment (PPE) 17. Leasing 18. R goodwill and intangible assets
- brands 19. Inventories 20. Construction contracts PART FOUR:CONSOLIDATED ACCOUNTS 21. Accounting for groups at date of acquisition 22. Preparation of consolidated balance sheets after the date of acquisition 23. Preparation of consolidated income statements 24. Accounting for associated companies 25. Accounting for the effects of changes in foreign exchange rates under IAS 21 PART FIVE: INTERPRETATION 26. Earnings per share 27. Cash flow statements 28. Review of financial ratio analysis 29. Trend analysis and multivariate analysis PART SIX: ACCOUNTABILITY 30. Corporate governance 31. Environmental and social reporting 32. Ethics for accountants Appendix: Outline solutions to selected exercises
「Nielsen BookData」 より