Financial Accounting: an international introduction
Gespeichert in:
| Hauptverfasser: | , |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Harlow ; Munich [u.a.]
Financial Times Prentice Hall
2007
|
| Ausgabe: | 3. ed. |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XVIII, 478 S. |
| ISBN: | 9780273709268 |
Internformat
MARC
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| 245 | 1 | 0 | |a Financial Accounting |b an international introduction |c David Alexander and Christopher Nobes |
| 250 | |a 3. ed. | ||
| 264 | 1 | |a Harlow ; Munich [u.a.] |b Financial Times Prentice Hall |c 2007 | |
| 300 | |a XVIII, 478 S. | ||
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| 650 | 4 | |a Accounting | |
| 650 | 4 | |a Financial statements | |
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Datensatz im Suchindex
| _version_ | 1808588452488282112 |
|---|---|
| adam_text |
Foreword to the first edition xi
Preface xiii
Acknowledgements xv
Abbreviations xvi
Part 1 THE CONTEXT OF ACCOUNTING 1
IQ Introduction 3
Objectives 3
1.1 Purposes and users of accounting 4
1.2 Accounting regulation and the accountancy profession 7
1.3 Language 9
1.4 Excitement in accounting 10
1.5 The path ahead 10
Summary 11
Exercises 11
Q Some fundamentals 13
Objectives 13
2.1 Introduction 14
2.2 The balance sheet 14
2.3 The income Statement 21
2.4 Two simple equations 27
2.5 How cash flows fit in 29
Summary 30
Exercises 30
|Q Frameworks and concepts 34
Objectives 34
3.1 Introduction 35
3.2 Underlying concepts 37
3.3 The lASB's concepts 38
3.4 A hierarchy of concepts and some inconsistencies 42
3.5 Possible future developments 44
! Summary 44
\ References and research 45
{ Exercises 45
i V
ontents
Q The regulation of accounting 47
Objectives
4.1 Introduction: various ways to regulate accounting 48
4.2 Legal Systems 48
4.3 Entities 50
4.4 Examples of regulation ^3
4.5 The regulation of International Standards 58
Summary ^
References and research "
Exercises 60
Q International differences and harmonization 61
Objectives ^1
5.1 Introduction: the international nature of the development
of accounting "
5.2 Classification 63
5.3 Influences on differences 70
nft
5.4 Harmonization in the European Union ou
5.5 The International Accounting Standards Board ^5
5.6 Where next for harmonization? °
Summary 9
References and research
Q1
Exercises
Q The contents of financial Statements 93
Objectives
6.1 Introduction 94
6.2 Basic financial Statements
6.3 Cash flow Statements 109
6.4 Notes to the financial Statements 11
6.5 Other general disclosure requirements
Summary ^
References and research 11
Exercises 116
Q Financial Statement analysis 117
Objectives 117
7.1 Introduction 118
7.2 Ratios and percentages
7.3 Profit ratios 121
7.4 Profitability ratios 124
7.5 Liquidity ratios 1
7.6 Interest cover 1
7.7 Funds management ratios
Contents
7.8 Introduction to investment ratios 135
7.9 Some general issues 137
Summary 138
Exercises 139
Part 2 FINANCIAL REPORTING ISSUES 145
Q Recognition and measurement of the elements
of financial Statements 147
Objectives 147
8.1 Introduction 148
8.2 Primacy of definitions 148
8.3 Hierarchy of decisions 150
8.4 Income recognition 159
Summary 162
References and research 162
Exercises 163
Q Tangible and intangible fixed assets 164
Objectives 164
9.1 Preamble: a tale of two companies 165
9.2 Introduction 166
9.3 The recognition of assets 167
9.4 Should leased assets be recognized? 169
9.5 Depreciation of cost 172
9.6 Impairment 184
9.7 Measurement based on revaluation 187
9.8 Investment properties 190
Summary 191
References and research 192
Exercises 192
Q| Inventories 195
Objectives 195
10.1 Introduction 196
10.2 Counting inventory 198
10.3 Valuation of inventory at historical cost 199
10.4 Inventory flow 200
10.5 Other cost methods 205
10.6 Valuation of inventory using Output values 206
10.7 Practice 206
10.8 Current replacement cost 208
wii
lontents
10.9 Construction contracts 208
10.10 Construction contracts in practice 211
Summary 21
References and research 213
Exercises 213
|Q Financial assets, liabilities and equity 216
Objectives 216
11.1 Introduction 217
11.2 Cash and receivables 217
11.3 Investments 220
11.4 Liabilities 223
11.5 Equity 228
11.6 Reserves and provisions "
11.7 Comparisons of debt and equity 234
Summary
References and research 23
Exercises
Q Accounting and taxation 237
Objectives 237
12.1 Introduction 238
12.2 International differences in the determination of taxable income 240
12.3 Tax rates and tax expense
12.4 Deferredtax 244
Summary 2
References and research 25"
Exercises "
|Q Cash flow Statements 252
Objectives 252
13.1 Introduction 253
13.2 An outline of the IAS 7 approach 254
13.3 Reporting cash flows from operating activities 2
13.4 The preparation of cash flow Statements 257
13.5 Arealexample 263
Summary 2^
References and research 263
Exercises 2
QJ Group accounting 267
Objectives 267
14.1 Introduction: the group
14.2 Investments related to the group 271
Contents
14.3 Accounting for the group 274
14.4 Uniting of interests 282
14.5 Proportional consolidation 283
14.6 The equity method 285
14.7 Conclusion on group relationships 286
14.8 Hope for international harmonization 287
Summary 288
References and research 288
Exercises 289
|Q Foreign currency translation 292
Objectives 292
15.1 Introduction 293
15.2 Transactions 293
15.3 Translation of financial Statements 296
15.4 A numerical illustration 298
Summary 299
References and research 300
Exercises 300
|Q Accounting for price changes 302
Objectives 302
16.1 Introduction 303
16.2 Effects of price changes on accounting 303
16.3 European disagreement 309
16.4 General or specific adjustment 309
16.5 General price level adjusted Systems 314
16.6 Current value accounting 316
16.7 Mixed values deprival value 320
16.8 Partial adjustments 323
16.9 Fair values 324
Summary 325
References and research 325
Exercises 326
Part 3 ANALYSIS 329
^J Financial appraisal 331
Objectives 331
17.1 Introduction 332
17.2 More on investment ratios 332
17.3 Interpreting the balance sheet 338
IV
Contents
17.4 Valuation through expectations 341
17.5 Valuation through market values 342
17.6 Accounting policies and financial appraisal 343
Summary 351
References and research 351
Exercises 352
UJ International analysis 356
Objectives 356
18.1 Introduction 357
18.2 Language 357
18.3 Differences in financial culture 361
18.4 Accounting differences 362
18.5 Help by multinational 363
18.6 Increasing international harmonization 364
Summary 367
References and research 367
Exercises 368
Annex: GlaxoSmithKline plc: Note on reconciliation from IFRS to US GAAP 369
Appendices 375
A Double entry bookkeeping 377
B An outline of the content of International Financial
Reporting Standards 422
C An outline of the content of the EU's Fourth Directive
on Company Law (as amended in 2001, 2003, etc.) 433
D Feedback on exercises 435
Glossary of terms 4^3
Index 470
i
L |
| adam_txt |
Foreword to the first edition xi
Preface xiii
Acknowledgements xv
Abbreviations xvi
Part 1 THE CONTEXT OF ACCOUNTING 1
IQ Introduction 3
Objectives 3
1.1 Purposes and users of accounting 4
1.2 Accounting regulation and the accountancy profession 7
1.3 Language 9
1.4 Excitement in accounting 10
1.5 The path ahead 10
Summary 11
Exercises 11
Q Some fundamentals 13
Objectives 13
2.1 Introduction 14
2.2 The balance sheet 14
2.3 The income Statement 21
2.4 Two simple equations 27
2.5 How cash flows fit in 29
Summary 30
Exercises 30
|Q Frameworks and concepts 34
Objectives 34
3.1 Introduction 35
3.2 Underlying concepts 37
3.3 The lASB's concepts 38
3.4 A hierarchy of concepts and some inconsistencies 42
3.5 Possible future developments 44
! Summary 44
\ References and research 45
{ Exercises 45
i V
ontents
Q The regulation of accounting 47
Objectives
4.1 Introduction: various ways to regulate accounting 48
4.2 Legal Systems 48
4.3 Entities 50
4.4 Examples of regulation ^3
4.5 The regulation of International Standards 58
Summary ^
References and research "
Exercises 60
Q International differences and harmonization 61
Objectives ^1
5.1 Introduction: the international nature of the development
of accounting "
5.2 Classification 63
5.3 Influences on differences 70
nft
5.4 Harmonization in the European Union ou
5.5 The International Accounting Standards Board ^5
5.6 Where next for harmonization? °
Summary 9
References and research
Q1
Exercises
Q The contents of financial Statements 93
Objectives
6.1 Introduction 94
6.2 Basic financial Statements
6.3 Cash flow Statements 109
6.4 Notes to the financial Statements 11
6.5 Other general disclosure requirements
Summary ^
References and research 11
Exercises 116
Q Financial Statement analysis 117
Objectives 117
7.1 Introduction 118
7.2 Ratios and percentages
7.3 Profit ratios 121
7.4 Profitability ratios 124
7.5 Liquidity ratios 1
7.6 Interest cover 1
7.7 Funds management ratios
Contents
7.8 Introduction to investment ratios 135
7.9 Some general issues 137
Summary 138
Exercises 139
Part 2 FINANCIAL REPORTING ISSUES 145
Q Recognition and measurement of the elements
of financial Statements 147
Objectives 147
8.1 Introduction 148
8.2 Primacy of definitions 148
8.3 Hierarchy of decisions 150
8.4 Income recognition 159
Summary 162
References and research 162
Exercises 163
Q Tangible and intangible fixed assets 164
Objectives 164
9.1 Preamble: a tale of two companies 165
9.2 Introduction 166
9.3 The recognition of assets 167
9.4 Should leased assets be recognized? 169
9.5 Depreciation of cost 172
9.6 Impairment 184
9.7 Measurement based on revaluation 187
9.8 Investment properties 190
Summary 191
References and research 192
Exercises 192
Q| Inventories 195
Objectives 195
10.1 Introduction 196
10.2 Counting inventory 198
10.3 Valuation of inventory at historical cost 199
10.4 Inventory flow 200
10.5 Other cost methods 205
10.6 Valuation of inventory using Output values 206
10.7 Practice 206
10.8 Current replacement cost 208
wii
lontents
10.9 Construction contracts 208
10.10 Construction contracts in practice 211
Summary 21
References and research 213
Exercises 213
|Q Financial assets, liabilities and equity 216
Objectives 216
11.1 Introduction 217
11.2 Cash and receivables 217
11.3 Investments 220
11.4 Liabilities 223
11.5 Equity 228
11.6 Reserves and provisions "
11.7 Comparisons of debt and equity 234
Summary
References and research 23
Exercises
Q Accounting and taxation 237
Objectives 237
12.1 Introduction 238
12.2 International differences in the determination of taxable income 240
12.3 Tax rates and tax expense
12.4 Deferredtax 244
Summary 2
References and research 25"
Exercises "
|Q Cash flow Statements 252
Objectives 252
13.1 Introduction 253
13.2 An outline of the IAS 7 approach 254
13.3 Reporting cash flows from operating activities 2
13.4 The preparation of cash flow Statements 257
13.5 Arealexample 263
Summary 2^
References and research 263
Exercises 2
QJ Group accounting 267
Objectives 267
14.1 Introduction: the group
14.2 Investments related to the group 271
Contents
14.3 Accounting for the group 274
14.4 Uniting of interests 282
14.5 Proportional consolidation 283
14.6 The equity method 285
14.7 Conclusion on group relationships 286
14.8 Hope for international harmonization 287
Summary 288
References and research 288
Exercises 289
|Q Foreign currency translation 292
Objectives 292
15.1 Introduction 293
15.2 Transactions 293
15.3 Translation of financial Statements 296
15.4 A numerical illustration 298
Summary 299
References and research 300
Exercises 300
|Q Accounting for price changes 302
Objectives 302
16.1 Introduction 303
16.2 Effects of price changes on accounting 303
16.3 European disagreement 309
16.4 General or specific adjustment 309
16.5 General price level adjusted Systems 314
16.6 Current value accounting 316
16.7 Mixed values deprival value 320
16.8 Partial adjustments 323
16.9 Fair values 324
Summary 325
References and research 325
Exercises 326
Part 3 ANALYSIS 329
^J Financial appraisal 331
Objectives 331
17.1 Introduction 332
17.2 More on investment ratios 332
17.3 Interpreting the balance sheet 338
IV
Contents
17.4 Valuation through expectations 341
17.5 Valuation through market values 342
17.6 Accounting policies and financial appraisal 343
Summary 351
References and research 351
Exercises 352
UJ International analysis 356
Objectives 356
18.1 Introduction 357
18.2 Language 357
18.3 Differences in financial culture 361
18.4 Accounting differences 362
18.5 Help by multinational 363
18.6 Increasing international harmonization 364
Summary 367
References and research 367
Exercises 368
Annex: GlaxoSmithKline plc: Note on reconciliation from IFRS to US GAAP 369
Appendices 375
A Double entry bookkeeping 377
B An outline of the content of International Financial
Reporting Standards 422
C An outline of the content of the EU's Fourth Directive
on Company Law (as amended in 2001, 2003, etc.) 433
D Feedback on exercises 435
Glossary of terms 4^3
Index 470
i
L |
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| discipline | Wirtschaftswissenschaften |
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| spelling | Alexander, David 1947- Verfasser (DE-588)132878550 aut Financial Accounting an international introduction David Alexander and Christopher Nobes 3. ed. Harlow ; Munich [u.a.] Financial Times Prentice Hall 2007 XVIII, 478 S. txt rdacontent n rdamedia nc rdacarrier Accounting gtt Multinationales Unternehmen Accounting Financial statements International business enterprises Accounting 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 HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=015858813&sequence=000002&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 Multinationales Unternehmen Accounting Financial statements International business enterprises Accounting 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_exact_search_txtP | Financial Accounting an international introduction |
| title_full | Financial Accounting an international introduction David Alexander and Christopher Nobes |
| title_fullStr | Financial Accounting an international introduction David Alexander and Christopher Nobes |
| title_full_unstemmed | Financial Accounting an international introduction David Alexander and Christopher Nobes |
| title_short | Financial Accounting |
| title_sort | financial accounting an international introduction |
| title_sub | an international introduction |
| topic | Accounting gtt Multinationales Unternehmen Accounting Financial statements International business enterprises Accounting Finanzbuchhaltung (DE-588)4113562-3 gnd Rechnungslegung (DE-588)4128343-0 gnd Internationale Norm (DE-588)4253944-4 gnd |
| topic_facet | Accounting Multinationales Unternehmen Financial statements International business enterprises Accounting Finanzbuchhaltung Rechnungslegung Internationale Norm Einführung |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=015858813&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| work_keys_str_mv | AT alexanderdavid financialaccountinganinternationalintroduction AT nobeschristopher financialaccountinganinternationalintroduction |