Global financial accounting and reporting: principles and analysis
Gespeichert in:
| Hauptverfasser: | , |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
London [u.a.]
Thomson Learning
2006
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XVI, 493 S. graph. Darst. |
| ISBN: | 1844802655 9781844802654 |
Internformat
MARC
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Datensatz im Suchindex
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|---|---|
| adam_text | CONTENTS
Preface
Acknowledgements
Walk-through tour
I Part
environment
1
Introduction
Using this book
Annual financial statements
Uses of financial statements
Accounting choices
Accounting regulation
International Financial Reporting Standards
Summary
Questions
2
Introduction
Accounting function
Accounting database
Recording transactions
Organization of data within the general ledger
Control and audit
The accounting profession
Summary
Questions
ní I
I Part
3
equation
Introduction
The balance sheet does not, though, purport to show what the
company is worth
Company characteristics affecting financial reporting behaviour
The basics of accounting measurement
Generally accepted accounting principles
Conventional measurement bases
Accounting for transactions
The IASB definition and recognition criteria of elements of the
balance sheet and the income statement
Summary
Questions
4
Introduction
Accruals basis of accounting
Credit transactions
Recognition of revenue
Period costs
Inventories and profit measurement
Accounting techniques 111
Manufacturing accounts
Net realizable value
And
Summary
Questions
5
Introduction
Section
Section
Summary
Questions
6
Introduction
Accruals and deferrals of expenses and revenues
Provisions
Asset impairment
Bad debts and doubtful debts
Hidden reserves
CONTENTS 1
Capital
Summary
Questions
7
Constructing financial statements
Accounting adjustments
Uses of financial statements
Questions
I Part
analysis
8
Introduction
Financial structure
Sources of finance
Dividend policy
Working capital management
Performance measurement
Summary
Questions
9
Introduction
The purpose of analysis
Traditional analysis
Tools of analysis
Analysing financial statements
Summary
Questions
10
Introduction
Usefulness of cash flow information
Cash flow cycles
Format and structure of the cash flow statement
Cash flows from investing and financing activities
Cash flows from operating activities
Direct method for reporting operating cash flows
Constructing a cash flow statement
Disposal of fixed assets
Constructing a cash flow statement
CONTENTS
Interpretation 285
Presentational differences
Summary
Questions
IPart
companies
11
Introduction
The corporate report
Publicity document
Analysis
Summary
Questions
12
Introduction
Rationale for group financial statements
Current practice
Acquisition accounting
Associated companies and joint ventures
Summary
Questions
13
Introduction
Stock exchange requirements
Segment reporting
Foreign currency transactions and foreign operations
Primary translation
functional currency
Secondary translation
statements in a group s presentation currency
Alternative accounting methods for secondary translation
Summary
Questions
14
Investor relations
Income smoothing
CONTENTS
Supplementary information
Financial instruments
Pension obligations
Environmental disclosures
Intellectual capital
Summary
Questions
15
Introduction
Corporate income tax and dividends
Deferred taxation
International taxation
Transfer pricing
Tax havens
Summary
Questions
16
Corporate governance
Independent directors
Chairman of the board and chief executive officer
Institutional shareholders
Statutory audit
Issues in international audit
Independence
Internal control and risk management
Audit committee
Summary
Questions
5
17
Introduction
Quality of earnings
Analytical techniques
Strategic ratio analysis
Z
Shareholder value
Summary
Questions
CONTENTS
18
Introduction
Accounting values
Measurement focus
Expanding the boundaries of the accounting model
Fair value measurement
The IASB s mixed-attribute model
Comprehensive income
Efficient market hypothesis
Conclusion
Index
|
| adam_txt |
CONTENTS
Preface
Acknowledgements
Walk-through tour
I Part
environment
1
Introduction
Using this book
Annual financial statements
Uses of financial statements
Accounting choices
Accounting regulation
International Financial Reporting Standards
Summary
Questions
2
Introduction
Accounting function
Accounting database
Recording transactions
Organization of data within the general ledger
Control and audit
The accounting profession
Summary
Questions
ní I
I Part
3
equation
Introduction
The balance sheet does not, though, purport to show what the
company is worth
Company characteristics affecting financial reporting behaviour
The basics of accounting measurement
Generally accepted accounting principles
Conventional measurement bases
Accounting for transactions
The IASB definition and recognition criteria of elements of the
balance sheet and the income statement
Summary
Questions
4
Introduction
Accruals basis of accounting
Credit transactions
Recognition of revenue
Period costs
Inventories and profit measurement
Accounting techniques 111
Manufacturing accounts
Net realizable value
And
Summary
Questions
5
Introduction
Section
Section
Summary
Questions
6
Introduction
Accruals and deferrals of expenses and revenues
Provisions
Asset impairment
Bad debts and doubtful debts
Hidden reserves
CONTENTS 1
Capital
Summary
Questions
7
Constructing financial statements
Accounting adjustments
Uses of financial statements
Questions
I Part
analysis
8
Introduction
Financial structure
Sources of finance
Dividend policy
Working capital management
Performance measurement
Summary
Questions
9
Introduction
The purpose of analysis
Traditional analysis
Tools of analysis
Analysing financial statements
Summary
Questions
10
Introduction
Usefulness of cash flow information
Cash flow cycles
Format and structure of the cash flow statement
Cash flows from investing and financing activities
Cash flows from operating activities
Direct method for reporting operating cash flows
Constructing a cash flow statement
Disposal of fixed assets
Constructing a cash flow statement
CONTENTS
Interpretation 285
Presentational differences
Summary
Questions
IPart
companies
11
Introduction
The corporate report
Publicity document
Analysis
Summary
Questions
12
Introduction
Rationale for group financial statements
Current practice
Acquisition accounting
Associated companies and joint ventures
Summary
Questions
13
Introduction
Stock exchange requirements
Segment reporting
Foreign currency transactions and foreign operations
Primary translation
functional currency
Secondary translation
statements in a group's presentation currency
Alternative accounting methods for secondary translation
Summary
Questions
14
Investor relations
Income smoothing
CONTENTS
Supplementary information
Financial instruments
Pension obligations
Environmental disclosures
Intellectual capital
Summary
Questions
15
Introduction
Corporate income tax and dividends
Deferred taxation
International taxation
Transfer pricing
Tax havens
Summary
Questions
16
Corporate governance
Independent directors
Chairman of the board and chief executive officer
Institutional shareholders
Statutory audit
Issues in international audit
Independence
Internal control and risk management
Audit committee
Summary
Questions
5
17
Introduction
Quality of earnings
Analytical techniques
Strategic ratio analysis
Z
Shareholder value
Summary
Questions
CONTENTS
18
Introduction
Accounting values
Measurement focus
Expanding the boundaries of the accounting model
Fair value measurement
The IASB's mixed-attribute model
Comprehensive income
Efficient market hypothesis
Conclusion
Index |
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| index_date | 2024-07-02T14:44:08Z |
| indexdate | 2024-07-09T20:39:22Z |
| institution | BVB |
| isbn | 1844802655 9781844802654 |
| language | English |
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| spelling | Walton, Peter Verfasser aut Global financial accounting and reporting principles and analysis Peter Walton ; Walter Aerts London [u.a.] Thomson Learning 2006 XVI, 493 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Multinationales Unternehmen Financial statements International business enterprises Accounting International Financial Reporting Standards (DE-588)4699643-6 gnd rswk-swf Bilanzanalyse (DE-588)4069453-7 gnd rswk-swf (DE-588)4151278-9 Einführung gnd-content Bilanzanalyse (DE-588)4069453-7 s DE-604 International Financial Reporting Standards (DE-588)4699643-6 s b DE-604 Aerts, Walter Verfasser aut Digitalisierung UB Regensburg application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=014805516&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Walton, Peter Aerts, Walter Global financial accounting and reporting principles and analysis Multinationales Unternehmen Financial statements International business enterprises Accounting International Financial Reporting Standards (DE-588)4699643-6 gnd Bilanzanalyse (DE-588)4069453-7 gnd |
| subject_GND | (DE-588)4699643-6 (DE-588)4069453-7 (DE-588)4151278-9 |
| title | Global financial accounting and reporting principles and analysis |
| title_auth | Global financial accounting and reporting principles and analysis |
| title_exact_search | Global financial accounting and reporting principles and analysis |
| title_exact_search_txtP | Global financial accounting and reporting principles and analysis |
| title_full | Global financial accounting and reporting principles and analysis Peter Walton ; Walter Aerts |
| title_fullStr | Global financial accounting and reporting principles and analysis Peter Walton ; Walter Aerts |
| title_full_unstemmed | Global financial accounting and reporting principles and analysis Peter Walton ; Walter Aerts |
| title_short | Global financial accounting and reporting |
| title_sort | global financial accounting and reporting principles and analysis |
| title_sub | principles and analysis |
| topic | Multinationales Unternehmen Financial statements International business enterprises Accounting International Financial Reporting Standards (DE-588)4699643-6 gnd Bilanzanalyse (DE-588)4069453-7 gnd |
| topic_facet | Multinationales Unternehmen Financial statements International business enterprises Accounting International Financial Reporting Standards Bilanzanalyse Einführung |
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