Advanced financial reporting : a complete guide to IFRS
Author(s)
Bibliographic Information
Advanced financial reporting : a complete guide to IFRS
Financial Times/Prentice Hall, 2012
- : pbk
Available at / 1 libraries
-
No Libraries matched.
- Remove all filters.
Note
Includes bibliographical references and index
Description and Table of Contents
Description
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.
Table of Contents
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
by "Nielsen BookData"