Corporate financial reporting
著者
書誌事項
Corporate financial reporting
Palgrave, 2017
- : pbk
大学図書館所蔵 全4件
  青森
  岩手
  宮城
  秋田
  山形
  福島
  茨城
  栃木
  群馬
  埼玉
  千葉
  東京
  神奈川
  新潟
  富山
  石川
  福井
  山梨
  長野
  岐阜
  静岡
  愛知
  三重
  滋賀
  京都
  大阪
  兵庫
  奈良
  和歌山
  鳥取
  島根
  岡山
  広島
  山口
  徳島
  香川
  愛媛
  高知
  福岡
  佐賀
  長崎
  熊本
  大分
  宮崎
  鹿児島
  沖縄
  韓国
  中国
  タイ
  イギリス
  ドイツ
  スイス
  フランス
  ベルギー
  オランダ
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  ノルウェー
  アメリカ
注記
"Macmillan education"
Includes bibliographical references (p. 419-422) and index
内容説明・目次
内容説明
This engaging new textbook takes a refreshing approach to the subject of intermediate level financial reporting. As well as presenting the IFRS clearly, with global, real-life examples, it examines not only the debates surrounding their historical development but also critically analyses their current requirements and looks ahead to future challenges in this rapidly changing field. Encouraging students to do more than simply perform calculations, the book considers both the user's perspective, as well as the preparer's, where relevant, allowing an appreciation of the implications of financial information to a business.
This text is aimed at undergraduate, intermediate-level modules on financial reporting on Accounting degrees.
目次
1 The Growth of Corporate Reporting.- 2 Regulating Corporate Financial Reporting.- 3 Preparation and Presentation of Financial Statements.- 4 The Statement of Financial Position - Tangible Non-Current Assets.- 5 The Statement of Financial Position - Intangible Assets and Impairment.- 6 The Statement of Financial Position - Equity and Non-Current Liabilities.- 7 The Statement of Profit or Loss - Revenue.- 8 The Statement of Profit or Loss - Costs.- 9 The Statement Of Comprehensive Income.- 10 Statement of Cash Flows.- 11 Financial Instruments - Introduction.- 12 Financial Instruments - The Standards.- 13 Accounting Policies and Provisions.- 14 Income Taxes and Leases.- 15 Specific Business Activities.- 16 Business Combinations and Consolidated Financial Statements.- 17 Accounting for Entity Relationships.- 18 Interims and Year Ends.- 19 The Analysis of Corporate Reports.- 20 The Corporate Reporting Package (CRP).- 21 The Future of Corporate Reporting.
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