Financial Accounting: an international introduction
Gespeichert in:
| Hauptverfasser: | , |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Harlow ; Munich [u.a.]
Financial Times Prentice Hall [u.a.]
2004
|
| Ausgabe: | 2. ed. |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XVIII, 477 S. |
| ISBN: | 0273685201 |
Internformat
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Datensatz im Suchindex
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CONTENTS FOREWORD XI PREFACE XIII ACKNOWLEDGEMENTS XV ABBREVIATIONS XVI
PART 1 THE CONTEXT OF ACCOUNTING 1 INTRODUCTION 3 OBJECTIVES 3 1.1
PURPOSES AND USES OF ACCOUNTING 4 1.2 ACCOUNTING REGULATION AND THE
ACCOUNTANCY PROFESSION 7 1.3 LANGUAGE 9 1.4 EXCITEMENT IN ACCOUNTING 9
1.5 THE PATH AHEAD 10 SUMMARY 11 EXERCISES 11 2 SOME FUNDAMENTALS 12
OBJECTIVES 12 2.1 INTRODUCTION 13 2.2 THE BALANCE SHEET 13 2.3 THE
INCOME STATEMENT 20 2.4 TWO SIMPLE EQUATIONS 26 2.5 HOW CASH FLOWS FIT
IN 27 SUMMARY 29 SELF-ASSESSMENT QUESTIONS 29 ANNEX: INTRODUCTION TO
DOUBLE-ENTRY BOOKKEEPING 31 EXERCISES 42 3 FRAMEWORKS AND CONCEPTS 46
OBJECTIVES 46 3.1 INTRODUCTION 47 3.2 UNDERLYING CONCEPTS 49 3.3 THE
IASB'S CONCEPTS 50 3.4 A HIERARCHY OF CONCEPTS AND SOME INCONSISTENCIES
54 SUMMARY 56 REFERENCES AND RESEARCH 56 SELF-ASSESSMENT QUESTIONS 57
EXERCISES 57 CONTENTS ANNEX: MORE ON DOUBLE ENTRY 59 EXERCISES ON DOUBLE
ENTRY 64 4 THE REGULATION OF ACCOUNTING 66 OBJECTIVES 66 4.1
INTRODUCTION: VARIOUS WAYS TO REGULATE ACCOUNTING 67 4.2 LEGAL SYSTEMS
67 4.3 ENTERPRISES 69 4.4 EXAMPLES OF REGULATION 72 4.5 THE REGULATION
OF INTERNATIONAL STANDARDS 76 SUMMARY 76 REFERENCES AND RESEARCH 77
SELF-ASSESSMENT QUESTIONS 77 EXERCISES 79 5 INTERNATIONAL DIFFERENCES
AND HARMONIZATION 80 OBJECTIVES 80 5.1 INTRODUCTION: THE INTERNATIONAL
NATURE OF THE DEVELOPMENT OF ACCOUNTING 81 5.2 CLASSIFICATION 82 5.3
INFLUENCES ON DIFFERENCES 88 5.4 HARMONIZATION IN THE EUROPEAN UNION 98
5.5 THE INTERNATIONAL ACCOUNTING STANDARDS BOARD 103 SUMMARY 106
REFERENCES AND RESEARCH 108 SELF-ASSESSMENT QUESTIONS 109 EXERCISES 110
6 THE CONTENTS OF FINANCIAL STATEMENTS 112 OBJECTIVES 112 6.1
INTRODUCTION 113 6.2 BASIC FINANCIAL STATEMENTS 114 6.3 COMPREHENSIVE
INCOME 126 6.4 CASH FLOW STATEMENTS 128 6.5 OTHER GENERAL DISCLOSURE
REQUIREMENTS 130 SUMMARY 133 REFERENCES AND RESEARCH 134 SELF-ASSESSMENT
QUESTIONS 135 EXERCISES 136 7| FINANCIAL STATEMENT ANALYSIS 137
OBJECTIVES 137 7.1 INTRODUCTION 138 7.2 RATIOS AND PERCENTAGES 139 7.3
PROFIT RATIOS 141 7.4 PROFITABILITY RATIOS 145 7.5 LIQUIDITY RATIOS 152
7.6 INTEREST COVER 154 7.7 FUNDS MANAGEMENT RATIOS 154 7.8 INTRODUCTION
TO INVESTMENT RATIOS 156 7.9 SOME GENERAL ISSUES 157 SUMMARY 159
SELF-ASSESSMENT QUESTIONS 159 EXERCISES 162 PART 2 FINANCIAL REPORTING
ISSUES 8 RECOGNITION AND MEASUREMENT OF THE ELEMENTS OF FINANCIAL
STATEMENTS 171 OBJECTIVES 171 8.1 INTRODUCTION 172 8.2 PRIMACY OF
DEFINITIONS 172 8.3 HIERARCHY OF DECISIONS 174 8.4 INCOME RECOGNITION
182 SUMMARY 185 REFERENCES AND RESEARCH 186 SELF-ASSESSMENT QUESTIONS
186 EXERCISES 187 9 TANGIBLE AND INTANGIBLE FIXED ASSETS 189 OBJECTIVES
189 9.1 PREAMBLE: A TALE OF TWO COMPANIES 190 9.2 INTRODUCTION 191 9.3
THE RECOGNITION OF ASSETS 192 9.4 SHOULD LEASED ASSETS BE RECOGNIZED?
194 9.5 DEPRECIATION OF COST 196 9.6 IMPAIRMENT 209 9.7 MEASUREMENT
BASED ON REVALUATION 211 9.8 INVESTMENT PROPERTIES 214 SUMMARY 215
REFERENCES AND RESEARCH 216 SELF-ASSESSMENT QUESTIONS 216 EXERCISES 219
10 INVENTORIES 221 OBJECTIVES 221 10.1 INTRODUCTION 222 10.2 COUNTING
INVENTORY 224 CONTENTS 10.3 VALUATION OF INVENTORY AT HISTORICAL COST
225 10.4 INVENTORY FLOW 226 10.5 OTHER COST METHODS 231 10.6 VALUATION
OF INVENTORY USING OUTPUT VALUES 231 10.7 PRACTICE 232 10.8 CURRENT
REPLACEMENT COST 233 10.9 CONSTRUCTION CONTRACTS 233 10.10 CONSTRUCTION
CONTRACTS IN PRACTICE 236 SUMMARY 238 REFERENCES AND RESEARCH 238
SELF-ASSESSMENT QUESTIONS 239 EXERCISES 241 11 FINANCIAL ASSETS,
LIABILITIES AND EQUITY 243 OBJECTIVES 243 11.1 INTRODUCTION 244 11.2
CASH AND RECEIVABLES 244 11.3 INVESTMENTS 246 11.4 LIABILITIES 250 11.5
EQUITY 254 11.6 RESERVES AND PROVISIONS 257 11.7 COMPARISONS OF DEBT AND
EQUITY 260 SUMMARY 261 REFERENCES AND RESEARCH 262 SELF-ASSESSMENT
QUESTIONS 262 EXERCISES 263 12 ACCOUNTING AND TAXATION 265 OBJECTIVES
265 12.1 INTRODUCTION 266 12.2 INTERNATIONAL DIFFERENCES IN THE
DETERMINATION OF TAXABLE INCOME 268 12.3 TAX RATES AND TAX EXPENSE 271
12.4 DEFERRED TAX 272 SUMMARY 276 REFERENCES AND RESEARCH 276
SELF-ASSESSMENT QUESTIONS 277 EXERCISES 278 13 CASH FLOW STATEMENTS 280
OBJECTIVES 280 13.1 INTRODUCTION 281 13.2 AN OUTLINE OF THE IAS 7
APPROACH 282 13.3 REPORTING CASH FLOWS FROM OPERATING ACTIVITIES 284
13.4 THE PREPARATION OF CASH FLOW STATEMENTS 285 13.5 A REAL EXAMPLE 293
SUMMARY 294 CONTENTS REFERENCES AND RESEARCH 294 SELF-ASSESSMENT
QUESTIONS 294 EXERCISES 295 14 GROUP ACCOUNTING 297 OBJECTIVES 297 14.1
INTRODUCTION: THE GROUP 298 14.2 INVESTMENTS RELATED TO THE GROUP 301
14.3 ACCOUNTING FOR THE GROUP 304 14.4 UNITING OF INTERESTS 313 14.5
PROPORTIONAL CONSOLIDATION 314 14.6 THE EQUITY METHOD 315 14.7
CONCLUSION ON GROUP RELATIONSHIPS 316 14.8 HOPE FOR INTERNATIONAL
HARMONIZATION 317 SUMMARY 318 REFERENCES AND RESEARCH 318
SELF-ASSESSMENT QUESTIONS 319 EXERCISES 320 15 FOREIGN CURRENCY
TRANSLATION 323 OBJECTIVES 323 15.1 INTRODUCTION 324 15.2 TRANSACTIONS
324 15.3 TRANSLATION OF FINANCIAL STATEMENTS 327 15.4 A NUMERICAL
ILLUSTRATION 329 SUMMARY 331 REFERENCES AND RESEARCH 331 SELF-ASSESSMENT
QUESTIONS 331 EXERCISES 332 16 ACCOUNTING FOR PRICE CHANGES 334
OBJECTIVES 334 16.1 INTRODUCTION 335 16.2 EFFECTS OF PRICE CHANGES ON
ACCOUNTING 335 16.3 EUROPEAN DISAGREEMENT 341 16.4 GENERAL OR SPECIFIC
ADJUSTMENT 341 16.5 GENERAL PRICE-LEVEL ADJUSTED SYSTEMS 346 16.6
CURRENT VALUE ACCOUNTING 348 16.7 MIXED VALUES - DEPRIVAL VALUE 352 16.8
PARTIAL ADJUSTMENTS 355 16.9 FAIR VALUES 356 SUMMARY 357 REFERENCES AND
RESEARCH 357 SELF-ASSESSMENT QUESTIONS 358 EXERCISES 359 CONTENTS
CONTENTS PART 3 ANALYSIS 17 FINANCIAL APPRAISAL 365 OBJECTIVES 365 17.1
INTRODUCTION 366 17.2 MORE ON INVESTMENT RATIOS 366 17.3 INTERPRETING
THE BALANCE SHEET 371 17.4 VALUATION THROUGH EXPECTATIONS 373 17.5
VALUATION THROUGH MARKET VALUES 373 17.6 ACCOUNTING POLICIES AND
FINANCIAL APPRAISAL 374 5UMMARY 382 REFERENCES AND RESEARCH 383
SELF-ASSESSMENT QUESTIONS 383 EXERCISES 385 18 INTERNATIONAL ANALYSIS
391 OBJECTIVES 391 18.1 INTRODUCTION 392 18.2 LANGUAGE 392 18.3
DIFFERENCES IN FINANCIAL CULTURE 396 18.4 ACCOUNTING DIFFERENCES 397
18.5 HELP BY MULTINATIONALS 398 18.6 INCREASING INTERNATIONAL
HARMONIZATION 399 18.7 A BENCHMARK FOR INTERNATIONAL COMPARISONS 401
SUMMARY 404 REFERENCES AND RESEARCH 404 EXERCISES 405 ANNEX: SPECIAL
ACCOUNTING FEATURES OF DEUTSCHE TELEKOM GROUP (FROM PUBLISHED ANNUAL
REPORTS AND ACCOUNTS 1999) 406 APPENDICES 413 A GLOSSARY OF TERMS 415 B
AN OUTLINE OF THE CONTENT OF THE EU'S FOURTH DIRECTIVE ON COMPANY LAW
432 C AN OUTLINE OF THE CONTENT OF INTERNATIONAL FINANCIAL REPORTING
STANDARDS 434 D SUGGESTED ANSWERS TO SELF-ASSESSMENT QUESTIONS 444 E
FEEDBACK ON EXERCISES 449 INDEX 471 |
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| spelling | Alexander, David 1947- Verfasser (DE-588)132878550 aut Financial Accounting an international introduction David Alexander ; Christopher Nobes 2. ed. Harlow ; Munich [u.a.] Financial Times Prentice Hall [u.a.] 2004 XVIII, 477 S. txt rdacontent n rdamedia nc rdacarrier Accounting gtt Comptabilité ram Financiële verslaglegging gtt Internationale ondernemingen gtt Multinationales Unternehmen Accounting Financial statements International business enterprises Finance Finanzbuchhaltung (DE-588)4113562-3 gnd rswk-swf Rechnungslegung (DE-588)4128343-0 gnd rswk-swf Internationale Norm (DE-588)4253944-4 gnd rswk-swf (DE-588)4151278-9 Einführung gnd-content Rechnungslegung (DE-588)4128343-0 s Internationale Norm (DE-588)4253944-4 s DE-604 Finanzbuchhaltung (DE-588)4113562-3 s b DE-604 Nobes, Christopher 1950- Verfasser (DE-588)124003281 aut SWB Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=010768365&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Alexander, David 1947- Nobes, Christopher 1950- Financial Accounting an international introduction Accounting gtt Comptabilité ram Financiële verslaglegging gtt Internationale ondernemingen gtt Multinationales Unternehmen Accounting Financial statements International business enterprises Finance Finanzbuchhaltung (DE-588)4113562-3 gnd Rechnungslegung (DE-588)4128343-0 gnd Internationale Norm (DE-588)4253944-4 gnd |
| subject_GND | (DE-588)4113562-3 (DE-588)4128343-0 (DE-588)4253944-4 (DE-588)4151278-9 |
| title | Financial Accounting an international introduction |
| title_auth | Financial Accounting an international introduction |
| title_exact_search | Financial Accounting an international introduction |
| title_full | Financial Accounting an international introduction David Alexander ; Christopher Nobes |
| title_fullStr | Financial Accounting an international introduction David Alexander ; Christopher Nobes |
| title_full_unstemmed | Financial Accounting an international introduction David Alexander ; Christopher Nobes |
| title_short | Financial Accounting |
| title_sort | financial accounting an international introduction |
| title_sub | an international introduction |
| topic | Accounting gtt Comptabilité ram Financiële verslaglegging gtt Internationale ondernemingen gtt Multinationales Unternehmen Accounting Financial statements International business enterprises Finance Finanzbuchhaltung (DE-588)4113562-3 gnd Rechnungslegung (DE-588)4128343-0 gnd Internationale Norm (DE-588)4253944-4 gnd |
| topic_facet | Accounting Comptabilité Financiële verslaglegging Internationale ondernemingen Multinationales Unternehmen Financial statements International business enterprises Finance Finanzbuchhaltung Rechnungslegung Internationale Norm Einführung |
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