Financial reporting and analysis:
Financial reporting provides an overview of a business' profitability and financial condition in both short and long term. This is a hot topic in the current market climate. Financial Reporting and Regulation explains the meaning behind the rules of financial reporting, as opposed to just the i...
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Chichester
Wiley
2010
|
| Ausgabe: | 1. publ. |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis Klappentext |
| Zusammenfassung: | Financial reporting provides an overview of a business' profitability and financial condition in both short and long term. This is a hot topic in the current market climate. Financial Reporting and Regulation explains the meaning behind the rules of financial reporting, as opposed to just the implementation of these rules. It contains sufficient detail on the application of standards to enable the reader to appreciate the effects of the rules, and the logic behind them is described in terms of the reasoning and history behind their development. This will give readers a more informed insight of the regulations than many of the 'practical' books currently on the market. |
| Beschreibung: | XII, 380 S. graph. Darst. |
| ISBN: | 9780470695036 047069503X |
Internformat
MARC
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| 520 | 8 | |a Financial reporting provides an overview of a business' profitability and financial condition in both short and long term. This is a hot topic in the current market climate. Financial Reporting and Regulation explains the meaning behind the rules of financial reporting, as opposed to just the implementation of these rules. It contains sufficient detail on the application of standards to enable the reader to appreciate the effects of the rules, and the logic behind them is described in terms of the reasoning and history behind their development. This will give readers a more informed insight of the regulations than many of the 'practical' books currently on the market. | |
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Datensatz im Suchindex
| _version_ | 1804138646907912192 |
|---|---|
| adam_text | Contents
About the Author
ix
Preface
xi
Chapter
1
Published Accounts
1
Chapter
2
An Overview of Regulation
39
Chapter
3
Reading a Set of Published Accounts
59
Chapter
4
Academic Research and the Study of Accounting
69
Chapter
5
The Conceptual Framework
91
Chapter
6
Accounting for Tax 111
Chapter
7
Reporting Earnings and Earnings Quality
135
Chapter
8
Property, Plant, and Equipment
161
Chapter
9
Intangible Non-current Assets: Measurement
and Disclosure
189
Chapter
10
Accounting for Inventory and
Construction Contracts
213
Chapter
11
Accounting for Liabilities
239
Chapter
12
Introduction to Group Accounts
269
-
[viii]
------------------------------------------------------------------------- Contents
Chapter
13
The Mechanics of Consolidation
285
Chapter
14
Review Chapter
315
Answers to End-of-Chapter Questions
323
Index
371
Accountancy
is often portrayed as if it is about numbers, but it is really
tne
human factor that makes accountancy interesting. Accounting numbers
affect perceptions of success or failure and that has an impact on the
behaviour of those responsible for preparing and publishing financial
statements. There are, of course, rules that govern accounting, but their
development is often influenced by those who will be affected by them.
Financial Reporting and Analysis describes the logic and history of
the development of accounting standards, enabling the reader to fully
appreciate the effects of these rules. It covers the mechanics of applying
the rules, but it also examines the compromises and loopholes that have
arisen because of the political processes inherent in the standard setting
processes.
The book:
•
Explains the meaning behind the rules of financial reporting, as opposed
to just their implementation.
•
Combines practical coverage with an approachable but scholarly
framework that will appeal to both students and lecturers.
•
Includes end-of-chapter questions along with further reading and places
to look for further information.
This book is aimed at students studying financial accounting at
intermediate level on undergraduate accounting degree programmes.
It will also appeal to students who require a refresher on the basics before
embarking on professional studies.
There is a website accompanying the book at www.wHeyeurope.com/
college/dunn with PowerPoint Slides, additional questions and solutions,
and solutions to end-of-chapter questions.
JOHN DUNN is a lecturer at the University of Strathclyde in
Glasgow, where he teaches financial accounting and auditing. He
is a qualified accountant with extensive experience of examining for
professional bodies.
|
| any_adam_object | 1 |
| author | Dunn, John 1959- |
| author_GND | (DE-588)1047472279 |
| author_facet | Dunn, John 1959- |
| author_role | aut |
| author_sort | Dunn, John 1959- |
| author_variant | j d jd |
| building | Verbundindex |
| bvnumber | BV035333639 |
| classification_rvk | QP 820 |
| ctrlnum | (OCoLC)568045788 (DE-599)GBV588261378 |
| dewey-full | 657.3 |
| dewey-hundreds | 600 - Technology (Applied sciences) |
| dewey-ones | 657 - Accounting |
| dewey-raw | 657.3 |
| dewey-search | 657.3 |
| dewey-sort | 3657.3 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| edition | 1. publ. |
| format | Book |
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| id | DE-604.BV035333639 |
| illustrated | Illustrated |
| indexdate | 2024-07-09T21:31:30Z |
| institution | BVB |
| isbn | 9780470695036 047069503X |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-017138047 |
| oclc_num | 568045788 |
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| physical | XII, 380 S. graph. Darst. |
| publishDate | 2010 |
| publishDateSearch | 2010 |
| publishDateSort | 2010 |
| publisher | Wiley |
| record_format | marc |
| spelling | Dunn, John 1959- Verfasser (DE-588)1047472279 aut Financial reporting and analysis John Dunn 1. publ. Chichester Wiley 2010 XII, 380 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Financial reporting provides an overview of a business' profitability and financial condition in both short and long term. This is a hot topic in the current market climate. Financial Reporting and Regulation explains the meaning behind the rules of financial reporting, as opposed to just the implementation of these rules. It contains sufficient detail on the application of standards to enable the reader to appreciate the effects of the rules, and the logic behind them is described in terms of the reasoning and history behind their development. This will give readers a more informed insight of the regulations than many of the 'practical' books currently on the market. Accounting gtt Rapporteren gtt Corporations Accounting Financial statements Bilanzanalyse (DE-588)4069453-7 gnd rswk-swf International Financial Reporting Standards (DE-588)4699643-6 gnd rswk-swf Bilanzpolitik (DE-588)4129338-1 gnd rswk-swf Rechnungslegung (DE-588)4128343-0 gnd rswk-swf Bilanzanalyse (DE-588)4069453-7 s DE-604 Bilanzpolitik (DE-588)4129338-1 s DE-188 Rechnungslegung (DE-588)4128343-0 s International Financial Reporting Standards (DE-588)4699643-6 s Digitalisierung UB Bayreuth application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=017138047&sequence=000003&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis Digitalisierung UB Bayreuth application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=017138047&sequence=000004&line_number=0002&func_code=DB_RECORDS&service_type=MEDIA Klappentext |
| spellingShingle | Dunn, John 1959- Financial reporting and analysis Accounting gtt Rapporteren gtt Corporations Accounting Financial statements Bilanzanalyse (DE-588)4069453-7 gnd International Financial Reporting Standards (DE-588)4699643-6 gnd Bilanzpolitik (DE-588)4129338-1 gnd Rechnungslegung (DE-588)4128343-0 gnd |
| subject_GND | (DE-588)4069453-7 (DE-588)4699643-6 (DE-588)4129338-1 (DE-588)4128343-0 |
| title | Financial reporting and analysis |
| title_auth | Financial reporting and analysis |
| title_exact_search | Financial reporting and analysis |
| title_full | Financial reporting and analysis John Dunn |
| title_fullStr | Financial reporting and analysis John Dunn |
| title_full_unstemmed | Financial reporting and analysis John Dunn |
| title_short | Financial reporting and analysis |
| title_sort | financial reporting and analysis |
| topic | Accounting gtt Rapporteren gtt Corporations Accounting Financial statements Bilanzanalyse (DE-588)4069453-7 gnd International Financial Reporting Standards (DE-588)4699643-6 gnd Bilanzpolitik (DE-588)4129338-1 gnd Rechnungslegung (DE-588)4128343-0 gnd |
| topic_facet | Accounting Rapporteren Corporations Accounting Financial statements Bilanzanalyse International Financial Reporting Standards Bilanzpolitik Rechnungslegung |
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