Financial accounting & reporting:
Saved in:
| Main Authors: | , |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
London ; Munich [u.a.]
Prentice Hall
1996
|
| Edition: | 2. ed. |
| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Physical Description: | XIX, 796 S. |
| ISBN: | 0133577333 |
Staff View
MARC
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Record in the Search Index
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|---|---|
| adam_text | Contents
Preface and acknowledgements xvii
Part I Income and asset value measurement systems
Chapter I Accounting and reporting on a cash flow basis 3
I. I Introduction 3
1.2 Shareholders 4
1.3 What skills does an accountant require in respect of external reports? 4
1.4 Managers 5
1.5 What skills does an accountant require in respect of internal reports? 5
1.6 Procedural steps when reporting to internal users 6
1.7 Agency costs 8
1.8 Illustration of periodic financial statements prepared under the cash flow
concept to disclose realised operating cash flows 9
1.9 Illustration of preparation of balance sheet under the cash flow concept 14
1. 10 Treatment of fixed assets in the cash flow model 15
III What are the characteristics of these data that make them reliable? 16
1.12 Reports to external users 17
Summary 17
Review questions 19
Exercises 19
References 23
Chapter 2 Accounting and reporting on an accrual accounting basis 24
2.1 Introduction 24
2.2 Historic cost convention 26
2.3 Accrual accounting concept 26
2.4 Mechanics of accrual accounting — adjusting cash receipts and payments 27
2.5 Subjective judgements required in accrual accounting I — adjusting cash
receipts in accordance with IAS 18 27
vi Contents
2.6 Subjective judgements required in accrual accounting 2 — adjusting cash
receipts in accordance with UK accounting practice 29
2.7 Subjective judgements required in accrual accounting 3 — adjusting cash
payments in accordance with the matching principle 30
2.8 Mechanics of accrual accounting — the balance sheet 30
2.9 Reformatting the statement of financial position into a balance sheet 3 I
2.10 Accounting for the sacrifice of fixed assets 3 I
2.1 I Reconciliation of cash flow and accrual accounting data 36
Review questions 38
Exercises 38
References 43
Chapter 3 Income and asset value measurement: an economist s approach 45
3.1 Introduction 45
3.2 Role and objective of income measurement 45
3.3 Accountant s view of income, capital and value 48
3.4 Economist s view of income, capital and value 52
3.5 Critical comment on the economist s measure 58
3.6 Critical comment on the accountant s measure 59
3.7 Income, capital and changing price levels 60
Summary 62
Review questions 63
Exercises 63
References 66
Chapter 4 Changing price levels: the developing concepts 68
4.1 Introduction 68
4.2 Review of the problems of historic cost accounting (HCA) 68
4.3 Shifting price level accounting 69
4.4 The concepts in principle 71
4.5 The concepts illustrated for one year s transactions 73
4.6 Critique of each model 77
Summary 80
Review questions 80
Exercises 81
Chapter 5 Changing price levels: financial reporting practice 85
5.1 Introduction 85
5.2 Past practice: current purchasing power (CPP) 86
5.3 Past practice: current cost accounting (CCA) 88
5.4 Present practice: the ASC Handbook 89
5.5 Worked example 95
5.6 Critique of CCA statements 108
5.7 Future developments I 10
Contents vii
5.8 The ASB approach I I I
Summary I 13
Review questions I 14
Exercises I 14
Chapter 6 Financial reporting: statutes and standards 121
6.1 Introduction 121
6.2 Statutory legislation 122
6.3 Mandatory regulations 122
6.4 Statements of Standard Accounting Practice (SSAPs) 133
6.5 Statements of Recommended Practice (SORPs) 136
6.6 International Accounting Standards (lASs) 137
6.7 EU directives 139
6.8 The Stock Exchange 140
6.9 Non mandatory recommendations 141
6.10 Evaluation of the effectiveness of mandatory regulations 149
6.1 I Developments for small companies 150
Summary 151
Review questions 151
Exercises 152
References 154
Chapter 7 Conceptual framework 155
7.1 Introduction 155
7.2 Definition of a conceptual framework 155
7.3 Historical overview of the evolution of financial accounting theory 156
7.4 The Corporate Report 160
7.5 The Solomons Report 163
7.6 IASC Framework [or the Presentation and Preparation of Financial
Statements 165
7.7 ASB Statement of Principles 166
7.8 ICAS Making Corporate Reports Valuable 172
7.9 AICPA Improving Business Reporting — A Customer Focus: Meeting the
Information Needs of Investors and Creditors 174
Summary 175
Review questions 176
Exercises 177
References 180
Part 2 Regulatory framework — an attempt to achieve uniformity
Chapter 8 Published accounts of listed companies 183
8.1 Introduction 183
8.2 A public company s financial calendar for providing shareholders with
information 183
viii Contents
8.3 Information appearing in a directors report 185
8.4 Operating and financial review 188
8.5 Criteria for information appearing in a published profit and loss account and
balance sheet 189
8.6 What information is required to be disclosed in Format I and
Format 2? 194
8.7 Does it really matter under which heading a cost is classified in the profit
and loss account provided it is not omitted? 201
8.8 Effect of FRS 3 on the presentation of financial statements 202
8.9 The balance sheet 207
8.10 Disclosure of accounting policies 21 I
Summary 212
Review questions 212
Exercises 213
References 221
Chapter 9 Taxation in company accounts 222
9.1 Introduction 222
9.2 Corporation tax 222
9.3 Advance corporation tax 226
9.4 Investment income 228
9.5 Investment income other than dividends from shares 228
9.6 Deferred tax 229
9.7 Critique on the development of deferred tax accounting 232
9.8 Disclosure of the accounting policy for deferred tax 234
9.9 Interpretation 235
9.10 Value added tax 236
Summary 236
Review questions 238
Exercises 239
References 243
Chapter 10 Preparation of published accounts 244
10.1 Introduction 244
10.2 Illustration of the preparation of the profit and loss account for publication
using Format I 244
10.3 Stage I: preparation of the internal profit and loss account from a trial
balance 244
10.4 Stage 2: Preparation of the profit and loss account of Illustrious pic in
Format I style 248
10.5 Stage 3: preparation of the balance sheet of Illustrious pic in Format I
style 248
10.6 Preparation of accounts in Format I and FRS 3 format 249
10.7 Additional information value of FRS 3 253
Summary 254
Contents ix
Review questions 256
Exercises 257
References 268
Part 3 Profit and loss account — regulating the earnings figure that is
produced for investors
Chapter II Earnings per share 271
I I. I Introduction 271
I 1.2 Why is the earnings per share figure important? 271
I 1.3 What were the earnings that were used in the EPS calculation? 273
I 1.4 How does a shareholder arrive at an estimate of future growth in the
EPS? 274
11.5 Illustration of the EPS calculation and treatment of ACT 275
I 1.6 Calculating the EPS figure 277
I 1.7 Adjusting the number of shares used in the EPS calculation 277
I 1.8 Disclosure requirements of SSAP 3 280
I 1.9 Critique 280
11.10 Analysts approach to calculating an alternative EPS figure 281
Summary 284
Review questions 285
Exercises 286
References 291
Part 4 Consolidated accounts
Chapter 12 Accounting for groups at the date of acquisition 295
12.1 Introduction 295
12.2 Business combinations: why they occur 297
12.3 Business combinations: financial reporting requirements 297
12.4 Business combinations: when a parent or holding company may or must
omit the results of a subsidiary from the consolidated accounts 299
12.5 Parent company: treatment of investment in a subsidiary acquired for cash
and no goodwill 300
12.6 Consolidated accounts: acquisition accounting 303
12.7 Parent company: treatment of positive and negative goodwill 306
12.8 Consolidated accounts: treatment of positive goodwill 307
12.9 Consolidated accounts: effects of fair values 309
12.10 Consolidated accounts: minority interests 311
12.1 I Consolidated accounts: treatment of negative goodwill 319
12.12 Parent company share for share exchange without merger relief 319
x Contents
12.13 Consolidated accounts: acquisition accounting method after share
exchange 322
12.14 Explanation of the merger accounting method 322
12.15 Parent company treatment of share for share exchange with merger
relief 325
12.16 Consolidated accounts: merger accounting method 327
Summary 328
Review questions 329
Exercises 330
References 336
Chapter 13 Accounting for fixed asset investments 338
13.1 Introduction 338
13.2 Accounting treatment of the investment in the books of the investing
company at the date of acquisition 339
13.3 Categories of fixed asset investments 339
13.4 Carrying value of investments at the end of the financial year in the books
of the investing company under the historic cost convention 342
13.5 Carrying value of investments at the end of the financial year in the books
of the investing company under the alternative accounting rules 344
13.6 Preparation of a consolidated balance sheet at the end of the financial year
to account for an investment in a subsidiary 346
13.7 Preparation of a consolidated balance sheet at the end of the financial year
to account for an investment in an associate 348
13.8 How are shareholders funds measured? 352
13.9 How does a dividend distribution by a subsidiary affect the balance sheet of
the investing company, the investee company and the group? 353
13.10 In what circumstances will the consolidated reserves be adjusted in respect
of intragroup transactions? 354
13.1 I Why have the consolidated reserves increased during the year since
acquisition? 356
Summary 356
Review questions 356
Exercises 358
References 363
Chapter 14 Consolidated profit and loss account 364
14.1 Introduction 364
14.2 Format of the consolidated profit and loss account 365
14.3 A step approach to preparing a consolidated profit and loss account for
wholly and partly owned subsidiaries 365
14.4 Subconsolidation stages where there is more than one subsidiary and an
associate 366
14.5 ASB review of accounting for associates 370
Summary 374
Contents xi
Review questions 374
Exercises 375
References 384
Part 5 Balance sheet — liability and asset measurement and disclosure
Chapter 15 Share capital, capital maintenance and distributable profits 387
15.1 Introduction 387
15.2 Total shareholders funds: an overview 387
15.3 Total shareholders funds: more detailed explanation 389
15.4 Accounting entries on issue of shares 392
15.5 Creditor protection: capital maintenance concept 393
15.6 Creditor protection: why capital maintenance rules are necessary 393
15.7 Creditor protection: how to quantify the amounts available to meet
creditors claims 394
15.8 Issued share capital: minimum share capital 395
15.9 Distributable profits: general considerations 396
15.10 Distributable profits: general rule for private companies 397
15.1 I Distributable profits: general rule for public companies 398
15.12 Distributable profits: how to arrive at the amount using relevant
accounts 401
15.13 Distributable profits: realisation principle applies 401
Summary 403
Review questions 404
Exercises 405
References 408
Chapter 16 Reduction of share capital 409
16.1 Introduction 409
16.2 Capital: restrictions on reduction of capital 409
16.3 Non distributable reserves: share premium 410
16.4 Non distributable reserves: capital redemption reserve 411
16.5 Capital: redemption of shares by a public company 413
16.6 Capital: redemption of shares by a private company 416
16.7 Distributable profits: effect of accumulated trading losses 418
Review questions 425
Exercises 426
Chapter 17 Off balance sheet finance and capital instruments 430
17.1 Introduction 430
17.2 Primary financial statements: their interrelationship 43 I
17.3 Primary financial statements: changes in their interrelationship 43 I
17.4 Reasons that companies borrow 432
xii Contents
17.5 Capital gearing and its implications 432
17.6 Off balance sheet finance 435
17.7 Substance over form 436
17.8 FRS 5 Reporting the Substance of Transactions 43 6
17.9 FRS 5 application notes 438
17.10 Relationship of FRS 5 with other standards 444
17.1 I FRS 4 Capital Instruments 445
17.12 FRS 4 application notes 449
17.13 Balance sheet as valuation document 456
17.14 Why companies take steps to strengthen their balance sheet 458
17.15 Definitions cannot remove uncertainty 459
Summary 460
Review questions 461
Exercises 462
References 466
Chapter 18 Tangible fixed assets and depreciation 467
18.1 Introduction 467
18.2 What is a fixed asset? 468
18.3 What is depreciation? 469
18.4 What are the constituents in the depreciation formula? 471
18.5 Determination of the cost of fixed assets 471
18.6 Determination of the valuation on the revaluation of fixed assets 474
18.7 How is the economic life of an asset determined? 475
18.8 Residual value 476
18.9 Calculation of depreciation 477
18.10 Disclosure requirements 481
18.11 Government grants towards the cost of fixed assets 482
18.12 Investment properties 483
18.13 Effect of depreciation on the interpretation of the accounts 484
Summary 486
Review questions 487
Exercises 487
References 494
Chapter 19 Fixed tangible assets (not owned) — lessee 495
19.1 Introduction 495
19.2 Leasing — an introduction 495
19.3 SSAP 21 (and its international equivalents) — the controversy 498
19.4 SSAP 21 — classification of a lease 501
19.5 SSAP 21 — accounting for leases by lessees 502
19.6 Leasing — a form of off balance sheet financing 509
19.7 Materiality in relation to SSAP 21 510
Summary 510
Review questions 51 I
Contents xiii
Exercises 512
References 514
Chapter 20 Intangible assets 516
20.1 Introduction 5 16
20.2 Overview of intangible assets 516
20.3 Importance of classifying an asset as intangible 523
20.4 Accounting treatment for research and development 525
Summary 529
Review questions 529
Exercises 531
References 536
Chapter 21 Goodwill 537
21.1 Introduction 537
21.2 What is goodwill? 537
21.3 What are the characteristics of goodwill? 541
21.4 Evolution of exposure drafts and standards for goodwill 542
21.5 Economic consequences of each method 548
21.6 Arguments relating to amortisation versus immediate write off 549
21.7 ASB 1993 proposals 557
21.8 ASB 1995 proposals 558
21.9 Implications of FRS 7 Fair Values in Acquisition Accounting 558
Summary 560
Review questions 561
Exercises 562
References 569
Chapter 22 Brands 570
22.1 Introduction 570
22.2 What are brands? 570
22.3 Why has brand accounting emerged? 572
22.4 Examples in the development of brand accounting 574
22.5 Justifications for brand accounting 577
22.6 Question marks surrounding brand accounting 580
22.7 Accounting bodies reactions to brand accounting 583
Summary 586
Review questions 587
Exercises 587
References 590
Chapter 23 Stocks and work in progress 592
23.1 Introduction 592
23.2 Stock defined 592
xiv Contents
23.3 The controversy 593
23.4 SSAP 9 and legal requirements 595
23.5 Stock valuation 596
23.6 Work in progress 604
23.7 Stock control 606
23.8 Creative accounting 607
23.9 Audit of the year end physical stocktake 609
23.10 Published accounts 610
Summary 612
Review questions 612
Exercises 613
References 615
Part 6 Interpretation
Chapter 24 Cash flow statements 6/9
24.1 Introduction 619
24.2 Development of cash flow statements 619
24.3 Applying FRS I Cash Flow Statements 621
24.4 Analysing a cash flow statement 626
24.5 Critique of cash flow accounting 629
24.6 ASB review of FRS I 630
Summary 631
Review questions 632
Exercises 632
References 640
Chapter 25 Review of financial ratio analysis 64 /
25.1 Introduction 641
25.2 Accounting ratios and ratio analysis 642
25.3 Six key ratios 643
25.4 Pyramid of ratios 645
25.5 Description of the six key ratios 645
25.6 Description of subsidiary ratios 647
25.7 Application of pyramid of ratios to Louis Newmark pic 649
25.8 Segmental analysis 654
25.9 Interfirm comparisons and industry averages 656
25.10 Interfirm comparisons: Louis Newmark pic and the electronics
industry 658
25.1 I Interpretation problems when using consolidated financial statements 660
Summary 661
Review questions 661
Exercises 663
References 669
Contents xv
Chapter 26 Trend analysis and multivariate analysis 670
26.1 Introduction 671
26.2 Horizontal analysis between two periods 671
26.3 Trend analysis over a series of periods 671
26.4 Historical summaries 672
26.5 Vertical analysis — common size statements 673
26.6 Multivariate analysis — Z scores 676
26.7 A scores 678
26.8 Balanced scorecards 679
26.9 Valuing shares of an unquoted company — quantitative process 680
26.10 Valuing shares of an unquoted company — qualitative process 683
Summary 684
Review questions 684
Exercises 686
References 696
Chapter 27 Internationa/ reporting and interpretation 697
27.1 Introduction 697
27.2 National differences generate different accounting systems 698
27.3 Reasons for differences in financial reporting 699
27.4 Classification of national accounting systems 704
27.5 Attempts to reduce national differences 704
27.6 International analysis of financial statements 707
27.7 Country studies 71 I
Summary 716
Review questions 716
Exercises 717
References 721
Part 7 Accountability
Chapter 28 Accountability of directors and auditors 725
28.1 Introduction 725
28.2 Commonality of interest 727
28.3 Exercising due care 730
28.4 Trustworthiness 730
28.5 Quality of performance 732
28.6 Directors remuneration and financial reporting regulations 735
28.7 Role of the auditor 738
28.8 The way forward 743
Summary 745
Review questions 746
References 748
xvi Contents
Chapter 29 Social and environmental reporting 749
29.1 Introduction 749
29.2 Accountants role in a capitalist industrial society 749
29.3 Concept of social accounting 750
29.4 Background to social accounting 753
29.5 Process of social accounting 757
29.6 Future of social accounting 760
29.7 Environmental accounting 761
Summary 764
Review questions 764
Exercises 766
References 772
Appendix Outline solutions to selected exercises 774
Index 782
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| spelling | Elliott, Barry Verfasser aut Financial accounting & reporting Barry Elliott and Jamie Elliott 2. ed. London ; Munich [u.a.] Prentice Hall 1996 XIX, 796 S. txt rdacontent n rdamedia nc rdacarrier Accountancy gtt Financiële verslaglegging gtt Accounting Financial statements Finanzbuchhaltung (DE-588)4113562-3 gnd rswk-swf 1\p (DE-588)4006432-3 Bibliografie gnd-content Finanzbuchhaltung (DE-588)4113562-3 s DE-604 Elliott, Jamie Verfasser aut HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=007353522&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis 1\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk |
| spellingShingle | Elliott, Barry Elliott, Jamie Financial accounting & reporting Accountancy gtt Financiële verslaglegging gtt Accounting Financial statements Finanzbuchhaltung (DE-588)4113562-3 gnd |
| subject_GND | (DE-588)4113562-3 (DE-588)4006432-3 |
| title | Financial accounting & reporting |
| title_auth | Financial accounting & reporting |
| title_exact_search | Financial accounting & reporting |
| title_full | Financial accounting & reporting Barry Elliott and Jamie Elliott |
| title_fullStr | Financial accounting & reporting Barry Elliott and Jamie Elliott |
| title_full_unstemmed | Financial accounting & reporting Barry Elliott and Jamie Elliott |
| title_short | Financial accounting & reporting |
| title_sort | financial accounting reporting |
| topic | Accountancy gtt Financiële verslaglegging gtt Accounting Financial statements Finanzbuchhaltung (DE-588)4113562-3 gnd |
| topic_facet | Accountancy Financiële verslaglegging Accounting Financial statements Finanzbuchhaltung Bibliografie |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=007353522&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| work_keys_str_mv | AT elliottbarry financialaccountingreporting AT elliottjamie financialaccountingreporting |