Advanced financial accounting: an international approach
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Harlow ; Munich [u.a.]
Financial Times Prentice Hall
2011
|
| Ausgabe: | 1. publ. |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XXXIII, 663 S. Ill., graph. Darst., Kt. |
| ISBN: | 9780273712749 |
Internformat
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| 245 | 1 | 0 | |a Advanced financial accounting |b an international approach |c Jagdish Kothari ; Elisabetta Barone |
| 250 | |a 1. publ. | ||
| 264 | 1 | |a Harlow ; Munich [u.a.] |b Financial Times Prentice Hall |c 2011 | |
| 300 | |a XXXIII, 663 S. |b Ill., graph. Darst., Kt. | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
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| 650 | 4 | |a Accounting / Standards | |
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| 650 | 4 | |a Accounting |x Standards | |
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Datensatz im Suchindex
| _version_ | 1804139277371572224 |
|---|---|
| adam_text | Contents
List of International Financial Reporting Standards (IFRS) and
International Accounting Standards [IAS]
List of figures
List of tables
List of websites
Foreword
Preface
Acknowledgements
xiv
xvi
xx
xxiv
xxvi
xxviii
xxx
Part One Introduction to IFRS
1
Chapter
1
Introduction to international financial reporting
3
Objectives
4
1.1
Introduction
4
1.2
From national accounting standards to global standards
9
1.3
Convergence in financial reporting standards
12
1.4 EU
implementation of IFRS and its benefits
25
1.5
IFRS for small and medium-sized entities (SMEs)
28
1.6
Note on terminology
29
Summary
30
Research and references
32
Discussion questions
33
Notes
34
Chapter
2
Conceptual framework for financial reporting
35
Objectives
36
2.1
Why a conceptual framework?
36
2.2
IASB Framework for the Preparation and Presentation of Financial Statements
37
2.3
Elements of financial statements
52
2.4
Measurement of the elements of financial statements
57
2.5
Concepts of capital and capital maintenance
63
Contents
Appendix
to Chapter
2:
Use of present value in accounting
65
Summary
68
Research and references
68
Discussion questions
70
Notes
72
Part Two Reporting and presentation
73
Chapter
3
Presentation of financial statements (IAS
1 ] 75
Objectives
76
3.1
Introduction
76
3.2
Components of financial statements
77
3.3
General features of financial statements
77
3.4
Structure and content of financial statements
82
3.5
Statement of financial position (or balance sheet)
83
3.6
Statement of comprehensive income
94
3.7
Statement of changes in equity
102
3.8
Notes to financial statements
103
3.9
Interim financial reporting (IAS
34) 104
Summary
105
Research and references
106
Discussion questions and exercises
107
Note 111
Chapter
4
Accounting policies (IAS
8
and IFRS
1) 112
Objectives
113
4.1
Introduction
113
4.2
Selection and application of accounting policies
114
4.3
Changes in accounting estimates
117
4.4
Prior period errors
119
4.5
Impracticability of retrospective application or restatement
122
4.6
First-time adoption of IFRS (IFRS
1) 123
Summary
130
Research and references
130
Discussion questions and exercises
131
Part Three Income statement and balance sheet items
133
Chapter
5
Revenue (IAS
18)
and construction contracts (IAS
11] 135
Objectives
136
5.1
Introduction
136
5.2
Basic principles of IAS
18 -
Revenue and IAS
11 -
Construction Contracts
136
5.3
Recognition of revenue from sale of goods
142
5.4
Recognition of revenue from rendering of services and from
construction contracts
146
5.5
Recognition of revenue from multiple-element transactions
163
5.6
Financial analysis and interpretation
165
Contents ix
Summary
167
Research
and references
168
Discussion questions and exercises
168
Chapter
6
Inventories (IAS
2) 173
Objectives
174
6.1
Introduction
174
6.2
Measurement of inventories
175
6.3
Financial analysis and interpretation
189
Summary
195
Research and references
196
Discussion questions and exercises
197
Chapter
7
Property, plant and equipment (IAS
16]
and
investment property (IAS
40) 201
Objectives
202
7.1
Introduction
202
7.2
Initial recognition of property, plant and equipment and
elements of cost
203
7.3
Subsequent costs
209
7.4
Measurement subsequent to initial recognition: cost model and
depreciation
210
7.5
Measurement subsequent to initial recognition: revaluation model
216
7.6
Investment property (IAS
40) 219
7.7
Financial analysis and interpretation
226
Summary
230
Research and references
231
Discussion questions and exercises
232
Chapter
8
Leases (IAS
17] 236
Objectives
237
8.1
Introduction
237
8.2
Classification of leases
239
8.3
Accounting for finance leases by lessees
241
8.4
Accounting for finance leases by lessors
246
8.5
Accounting for operating leases
248
8.6
Accounting for sale and
leaseback
transactions
252
8.7
Financial analysis and interpretation
254
Summary
255
Research and references
257
Discussion questions and exercises
258
Notes
262
Chapter
9
Intangible assets (IAS
38) 264
Objectives
265
9.1
Introduction
265
9.2
Key characteristics of intangible assets
266
Contents
9.3
Recognition criteria
269
9.4
Initial measurement of intangible assets
275
9.5
Measurement after initial recognition
278
9.6
Website development costs
286
9.7
Derecognition
287
9.8
Financial analysis and interpretation
288
Summary
292
Research and references
292
Discussion questions and exercises
293
Note
297
Chapter
10
Impairment of assets (IAS
36) 298
Objectives
299
10.1
Introduction
299
10.2
Key stages in the impairment process
300
10.3
Cash-generating units (CGU)
310
10.4
Reversing an impairment loss
313
10.5
Financial analysis and interpretation
315
Summary
318
Research and references
319
Discussion questions and exercises
319
Chapter
11
Provisions, contingencies and events after the
reporting period (IAS
37
and IAS
10) 323
Objectives
324
11.1
Liabilities, provisions and contingent liabilities
324
11.2
Measurement of a provision
331
11.3
Application of the recognition and measurement rules
332
11.4
Events after the reporting period (IAS
10) 333
Summary
334
Research and references
335
Discussion questions and exercises
335
Chapter
12
Taxation (IAS
12) 339
Objectives
340
12.1
Introduction
340
12.2
Accounting for current taxes
340
12.3
Accounting for deferred taxes
344
12.4
Financial analysis and interpretation
350
Summary
353
Research and references
353
Discussion questions and exercises
354
Notes
358
Chapter
13
Employee benefits (IAS
19) 360
Objectives
361
13.1
Introduction
361
13.2
Short-term employee benefits
361
Contents
xi
13.3
Post-employment benefits
364
13.4
Other long-term employee benefits
368
13.5
Termination benefits
371
13.6
Financial analysis and interpretation
372
Summary
374
Research and references
375
Discussion questions and exercises
375
Part Four Accounting for financial instruments
379
Chapter
14
Financial instruments: classification
381
Objectives
382
14.1
Introduction
382
14.2
Definitions relating to financial instruments
383
14.3
Classification of financial instruments
386
14.4
Compound financial instruments
395
Summary
398
Research and references
399
Discussion questions and exercises
400
Notes
401
Chapter
15
Financial instruments: recognition, derecognition,
measurement and disclosures
402
Objectives
403
15.1
Introduction
403
15.2
Recognition of financial assets and liabilities
404
15.3
Derecognition of financial assets
409
15.4
Derecognition of financial liabilities
413
15.5
Measurement of financial assets and liabilities
418
15.6
Considerations on fair value measurement
428
15.7
Impairment of financial assets
431
15.8
Presentation and disclosure
436
Summary
444
Research and references
445
Discussion questions and exercises
446
Notes
449
Part Five Reporting and disclosures
451
Chapter
16
Statement of cash flows (IAS
7] 453
Objectives
454
16.1
Introduction
454
16.2
Objectives of statement of cash flows and its relationship
with the income statement and balance sheet
454
16.3
Cash and cash equivalents
455
16.4
Activities affecting cash
459
xii Contents
16.5
How to prepare a statement of cash flows
461
16.6
Statement of cash flows: a comprehensive example
472
Summary
481
Research and references
481
Discussion questions and exercises
482
Chapter
17
Other issues relating to reporting and disclosures
489
Objectives
490
17.1
Operating segments (IFRS
8) 490
17.2
Earnings per share (IAS
33) 499
17.3
Related party disclosures (IAS
24) 504
Summary
514
Research and references
516
Discussion questions and exercises
516
Notes
519
Part Six G Oup reporting
521
Chapter
18
Concepts of control and consolidation
523
Objectives
524
18.1
Introduction
524
18.2
Form of consolidated
financial
statements
525
18.3
Exemption from preparing consolidated financial statements
526
18.4
Subsidiary undertakings
527
18.5
Dissimilar activities and severe long-term restrictions
536
18.6
Loss of control
536
18.7
Concepts of group and consolidation
537
Summary
547
Research and references
548
Discussion questions and exercises
549
Notes
551
Chapter
і
9
How to prepare consolidated financial statements
552
Objectives
553
19.1
Business combinations
553
19.2
Acquisition method
554
19.3
Non-controlling interest (NCI)
562
19.4
Treatment of fair values of subsidiary s assets at acquisition date
565
19.5
How to prepare a consolidated balance sheet after the date of
acquisition
566
19.6
How to prepare a consolidated income statement
576
19.7
How to prepare a consolidated statement of changes in equity
580
19.8
Dividends or interest paid by a subsidiary out of
pre-acquisition profits
582
Summary
583
Research and references
584
Discussion questions and exercises
584
Note
588
Contents xiii
Chapter
20 Investments in
associates [IAS
28]
and interests
in joint ventures (IAS
31] 589
Objectives
589
20.1
Investments in associates
590
20.2
Interests in joint ventures
598
Summary
610
Research and references
611
Discussion questions and exercises
612
Glossary
61
В
Index
647
Supporting resources
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•
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•
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•
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| id | DE-604.BV035607498 |
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| indexdate | 2024-07-09T21:41:32Z |
| institution | BVB |
| isbn | 9780273712749 |
| language | English |
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| publisher | Financial Times Prentice Hall |
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| spelling | Kothari, Jagdish Verfasser (DE-588)15937524X aut Advanced financial accounting an international approach Jagdish Kothari ; Elisabetta Barone 1. publ. Harlow ; Munich [u.a.] Financial Times Prentice Hall 2011 XXXIII, 663 S. Ill., graph. Darst., Kt. txt rdacontent n rdamedia nc rdacarrier Accounting Accounting / Standards Accounting Standards International Financial Reporting Standards (DE-588)4699643-6 gnd rswk-swf Rechnungslegung (DE-588)4128343-0 gnd rswk-swf Rechnungslegung (DE-588)4128343-0 s International Financial Reporting Standards (DE-588)4699643-6 s DE-604 Barone, Elisabetta Sonstige oth Digitalisierung UB Bamberg application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=017662690&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Kothari, Jagdish Advanced financial accounting an international approach Accounting Accounting / Standards Accounting Standards International Financial Reporting Standards (DE-588)4699643-6 gnd Rechnungslegung (DE-588)4128343-0 gnd |
| subject_GND | (DE-588)4699643-6 (DE-588)4128343-0 |
| title | Advanced financial accounting an international approach |
| title_auth | Advanced financial accounting an international approach |
| title_exact_search | Advanced financial accounting an international approach |
| title_full | Advanced financial accounting an international approach Jagdish Kothari ; Elisabetta Barone |
| title_fullStr | Advanced financial accounting an international approach Jagdish Kothari ; Elisabetta Barone |
| title_full_unstemmed | Advanced financial accounting an international approach Jagdish Kothari ; Elisabetta Barone |
| title_short | Advanced financial accounting |
| title_sort | advanced financial accounting an international approach |
| title_sub | an international approach |
| topic | Accounting Accounting / Standards Accounting Standards International Financial Reporting Standards (DE-588)4699643-6 gnd Rechnungslegung (DE-588)4128343-0 gnd |
| topic_facet | Accounting Accounting / Standards Accounting Standards International Financial Reporting Standards Rechnungslegung |
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