The fundamentals of international financial accounting and reporting:
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
New Jersey [u.a.]
World Scientific
2011
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XVI, 374 S. |
| ISBN: | 9789814280235 9814280232 |
Internformat
MARC
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| 020 | |a 9789814280235 |9 978-981-4280-23-5 | ||
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| 245 | 1 | 0 | |a The fundamentals of international financial accounting and reporting |c Roger Hussey |
| 264 | 1 | |a New Jersey [u.a.] |b World Scientific |c 2011 | |
| 300 | |a XVI, 374 S. | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 650 | 0 | 7 | |a International Financial Reporting Standards |0 (DE-588)4699643-6 |2 gnd |9 rswk-swf |
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| 999 | |a oai:aleph.bib-bvb.de:BVB01-018668083 | ||
Datensatz im Suchindex
| _version_ | 1804140759537942528 |
|---|---|
| adam_text | Contents
Preface
V
Acknowledgements
vii
Guide for Students
XV
Chapter
1
Accounting Assumptions and Facts
1
1.1
Introduction
1
1.2
Definition of Accounting
2
1.3
Accounting Regulations
7
1.4
Basic Accounting Concepts
9
1.5
Underlying Assumptions
11
1.6
Qualitative Characteristics
12
1.7
Uses and Users
15
1.8
Different Approaches to Measurement
18
1.9
Capital Maintenance and Profit
20
1.10
Chapter Summary
21
Progress Test
23
Chapter
2
The Growth of Standard Setting and the International
27
Accounting Standards Board
2.1
Introduction
27
2.2
The Development of National Standard Setting
28
χ
Fundamentals of International Financial Accounting and Reporting
2.3
The Impetus for International Accounting Standards
31
2.4
The International Accounting Standards
32
Committee (IASC)
2.5
Formation of the International Accounting Standards
34
Board (IASB)
2.6
Structure of the IASB
36
2.7
Funding and Operation of the IASB
38
2.8
The Principles Approach to Standard Setting
41
2.9
The Structure and Organisation of International
43
Standards
2.10
The Current Position with Standards
45
2.11
IFRS
1
First-Time Adoption of International
47
Financial Reporting Standards
2.12
Chapter Summary
51
Progress Test
51
Chapter
3
The Basics of the Statement of Income
55
3.1
Introduction
55
3.2
Comparing Profit and Cash
57
3.3
The Purpose of the Income Statement
60
3.4
Constructing a Function of Expense Income Statement
61
3.5
IAS
2
Inventories
65
3.6
IAS
18
Revenue
74
3.7
Case Study
77
3.8
Bad and Doubtiul Debts
81
3.9
Chapter Summary
81
Progress Test
82
Chapter
4
The Basics of the Statement of Financial Position
85
4.1
Introduction
85
4.2
The Accounting Equation
86
4.3
The Vertical Statement of Financial Position
89
4.4
Depreciation
94
4.5
IAS
16
Property, Plant and Equipment
97
4.6
IAS
23
Borrowing Costs
104
4.7
Relationship between the Three Financial Statements
107
4.8
Chapter Summary
110
Progress Test
113
Contents xi
Chapter
5
The Basics of the Statement of Cash Flows
117
Chapter
6
5.1
Introduction
117
5.2
Cash Flow Statements and Forecasts
—
The
118
Working Documents
5.3
Cash Flow Forecasts in Business
121
5.4
The Three Financial Statements
123
5.5
IAS
7
Statement of Cash Flows
125
5.6
The Direct and Indirect Methods
127
5.7
The Main Headings
131
5.8
Likely Future Changes
135
5.9
Chapter Summary
136
Progress
Test
136
Intangible Assets and Impairment of Assets
139
6.1
Introduction
139
6.2
IAS
38
Intangible Assets
141
6.3
Acquired Intangible Assets
143
6.4
Internally Generated Intangible Assets
146
6.5
IAS
36
Impairment of Assets
148
6.6
Calculation of Impairment
151
6.7
Impairment and CGUs
153
6.8
Chapter Summary
157
Progress
Test
158
Chapter
7
Accounting Policies, Errors, Provisions and
161
Contingencies
7.1
Introduction
161
7.2
IAS
8
Accounting Policies, Changes in Accounting
162
Estimates, and Errors
7.3
IAS
10
Events After the Reporting Period
167
7.4
IAS
37
Provisions
171
7.5
IAS
37
Contingent Liabilities and Contingent Assets
175
7.6
Chapter Summary
177
Progress Test
178
Chapter
8
Leases, Employee Benefits and Taxes
181
8.1
Introduction
181
8J IAS
17
Leases
182
xii
Fundamentals of International Financial Accounting and Reporting
8.3
IAS
19
Employee Benefits
191
8.4
IAS
12
Income Taxes
196
8.5
Chapter Summary
199
Progress Test
200
Chapter
9
Financial Instruments and Share-Based Payments
205
9.1
Introduction
205
9.2
The Financial Environment
206
9.3
Financial Instruments
210
9.4
Classification of Financial Instruments
212
9.5
Measurement of Financial Instruments
214
9.6
Convertibles and Treasury Shares
217
9.7
Financial Instruments: IAS
32
Presentation and
218
IFRS
7
Disclosures
9.8
The Future of Financial Instruments
219
9.9
IFRS
2
Share-Based Payments
220
9.10
Chapter Summary
222
Progress Test
223
Chapter
10
Business Combinations and Consolidated Financial
225
Statements
10.1
Introduction
225
10.2
IFRS
3
Business Combinations
227
10.3
Goodwill and
Non-
Controlling Interests
230
10.4
IAS
27
Consolidated and Separate Financial
237
Statements
10.5
Consolidation Procedures
239
10.6
IAS
28
Investments in Associates
244
10.7
IAS
31
Interests in Joint Ventures
246
10.8
Related Party Transactions
248
10.9
Chapter Summary
249
Progress Test
250
Chapter
11
Specific Industries and Practices
253
11.1
Introduction
253
11.2
IAS
11
Construction Contracts
254
11.3
IAS
40
Investment Property
258
11.4
IAS
41
Agriculture
261
11.5
IFRS
5
Non-Current Assets Held for Sale and
262
Discontinued Operations
Contents xiii
11.6 IFRS 6
Exploration for and Evaluation of Mineral
265
Resources
11.7
Chapter Summary
268
Progress Test
269
Chapter
12
Presentational Issues
273
12.1
Introduction
273
12.2
IAS
1
Presentation of Financial Statements
274
12.3
Statement of Financial Position
277
12.4
Statement of Comprehensive Income
279
12.5
Statement of Changes in Equity
281
12.6
A Look at Changes in the Future
282
12.7
IAS
33
Earnings per Share
283
12.8
IAS
34
Interim Financial Reporting
290
12.9
Chapter Summary
300
Progress Test
301
Chapter
13
Foreign Operations and
Segmental
Reporting
305
13.1
Introduction
305
13.2
IAS
21
The Effects of Changes in Foreign
306
Exchange Rates
13.3
Functional Currency
308
13.4
Foreign Currency Transactions
310
13.5
Foreign Exchange and Consolidated Financial
314
Statements
13.6
IAS
29
Financial Reporting in Hyperinflationary
315
Economies
13.7
IFRS
8
Operating Segments
318
13.8
Chapter Summary
320
Progress Test
321
Chapter
14
Evaluating IFRS Financial Statements
323
14.1
Introduction
323
14.2
Establishing the Context
325
14.3
Accounting Ratios
326
14.4
The Process and Limitations of Ratio Analysis
335
14.5
Types of Analysis
337
14.6
Leverage or Gearing Ratios
339
14.7
Investment Ratios
341
14.8
Cash Flow Ratios
345
xiv
Fundamentals of International Financial Accounting and Reporting
14.9
Chapter Summary
347
Progress Test
347
Appendices
A. Double-Entry Bookkeeping
351
B. Answers to Chapter Questions
363
Index
369
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| spelling | Hussey, Roger 1942- Verfasser (DE-588)136041868 aut The fundamentals of international financial accounting and reporting Roger Hussey New Jersey [u.a.] World Scientific 2011 XVI, 374 S. txt rdacontent n rdamedia nc rdacarrier International Financial Reporting Standards (DE-588)4699643-6 gnd rswk-swf (DE-588)4123623-3 Lehrbuch gnd-content International Financial Reporting Standards (DE-588)4699643-6 s b DE-604 Digitalisierung UB Regensburg application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=018668083&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
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| subject_GND | (DE-588)4699643-6 (DE-588)4123623-3 |
| title | The fundamentals of international financial accounting and reporting |
| title_auth | The fundamentals of international financial accounting and reporting |
| title_exact_search | The fundamentals of international financial accounting and reporting |
| title_full | The fundamentals of international financial accounting and reporting Roger Hussey |
| title_fullStr | The fundamentals of international financial accounting and reporting Roger Hussey |
| title_full_unstemmed | The fundamentals of international financial accounting and reporting Roger Hussey |
| title_short | The fundamentals of international financial accounting and reporting |
| title_sort | the fundamentals of international financial accounting and reporting |
| topic | International Financial Reporting Standards (DE-588)4699643-6 gnd |
| topic_facet | International Financial Reporting Standards Lehrbuch |
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