Advanced financial reporting: a complete guide to IFRS
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| Main Author: | |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
Harlow, England ; Munich [u.a.]
Pearson
2012
|
| Edition: | 1. ed. |
| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Item Description: | Includes bibliographical references and index |
| Physical Description: | XX, 487 S. graph. Darst. 25 cm |
| ISBN: | 9780273732358 0273732358 |
Staff View
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| 100 | 1 | |a Cotter, Derry |e Verfasser |4 aut | |
| 245 | 1 | 0 | |a Advanced financial reporting |b a complete guide to IFRS |c Derry Cotter |
| 250 | |a 1. ed. | ||
| 264 | 1 | |a Harlow, England ; Munich [u.a.] |b Pearson |c 2012 | |
| 300 | |a XX, 487 S. |b graph. Darst. |c 25 cm | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 500 | |a Includes bibliographical references and index | ||
| 630 | 0 | 4 | |a International financial reporting standards |
| 650 | 4 | |a Multinationales Unternehmen | |
| 650 | 4 | |a Financial statements |x Standards | |
| 650 | 4 | |a International business enterprises |x Accounting |x Standards | |
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|---|---|
| adam_text | Titel: Advanced financial reporting
Autor: Cotter, Derry
Jahr: 2012
Brief contents
About this book xiii 16 Impairment of assets 158
Support materials xvii ^ 7 Non.current assets held for sale
List of acronyms xviii and discontinued Operations 170
Acknowledgements xix
Part 6
Partl LIABILITIES AND EQUITY 185
A BRIEF HISTORY OF ACCOUNTING 1
1 The rise of accounting 2
18 Share-based payment 186
19 Income taxes 195
Part 2 20 Employee benefits 210
A CONCEPTUAL FRAMEWORK FOR 21 Provisions, contingent liabilities
FINANCIAL REPORTING 7 and contingent assets 225
2 A conceptual framework for
financial reporting 8
Part 7
CONSOLIDATED FINANCIAL
3 Alternative income modeis 25 STATEMENTS 237
Part 3 22 Consolidated financial Statements 238
FINANCIAL REPORTING REGULATION 31 23 Consolidated Statement of
4 The regulatory environment 32 financial Position 242
24 Consolidated Statement of
5 The annual report 42
6 Accountability 48
comprehensive income 259
25 Business combinations 268
Part 4 26 Changes in ownership interest 278
PRESENTATION OF FINANCIAL 27 Investments in associates 285
STATEMENTS 71 2g |nterests jn joint ventures 295
7 Presentation of financial Statements 72 29 Consolidated Statement of cash flows 306
8 Statement of cash flows 79
9 Accounting policies, changes in Part °
accounting estimates and errors 89 MISCELLANEOUS ACCOUNTING ISSUES 313
10 Interim financial reporting 101 30 Events after the reporting period 314
31 Leases 320
32 Revenue 334
Part5
ACCOUNTING FOR ASSETS 103
33 Government grants and disclosure
11 Inventories 104 of government assistance 345
12 Construction contracts 116 34 Tne effects of changes in foreign
13 Property, plant and equipment 126 exchange rates 350
14 Intangible assets 138 35 Borrowing costs 357
15 Investment property 150 36 Related party disclosures 364
Brief contents
37 Financial reporting in hyperinflationary 45 Exploration for and evaluation of
economies 373 mineral resources 446
46 Accounting and reporting by
Part 9 retirement benefit plans 448
FINANCIAL INSTRUMENTS 377
47 Agriculture 451
38 Capital instruments, reduction of
capital and distributable profits 378 Part 12
39 Financial instruments - recognition FIRST-TIME ADOPTION OF
and measurement 392 INTERNATIONAL FINANCIAL
40 Financial instruments: disclosures 400
REPORTING STANDARDS 455
48 First-time adoption of international
Part 10 financial reporting Standards 456
FINANCIAL ANALYSIS 403
41 Financial analysis 404
Part 13
SMALL AND MEDIUM-SIZED
42 Operating segments 428 ENTITIES 467
43 Earnings per share 430
49 Small and medium-sized entities 468
Part 11
SPECIALIST ACTIVITIES 443
Present value table 477
Glossary of terms 478
44 Insurance contractu 444 Index 481
Supporting resources
Visit www.pearsoned.co.uk/cotter to find valuable online resources:
For instructors
¦ Complete, downloadable Instructor s Manual
¦ PowerPoint slides that can be downloaded and used for presentations
For more information please contact your local Pearson Education sales representative or
visit www.pearsoned.co.uk/cotter
vi
Parti
A BRIEF HISTORY OF ACCOUNTING
About this book xiii Part 3
Support materials xvii FINANCIAL REPORTING
List of acronyms xviii REGULATION 31
Acknowledgements xix
4 The regulatory environment 32
Sources of regulation 32
Management 35
Impact of financial Statements 36
1 The rise of accounting 2 summary 38
How it all began 2 References 39
Evolution of double-entry bookkeeping 3 Appendix 4.1 Extant accounting Standards 40
Economic consequences of financial Statements 4 Questions 41
Summary 5
References 5 5 The annual report 42
Contents of the annual report 42
Part 2 Evolution of the annual report 44
A CONCEPTUAL FRAMEWORK FOR Summary 47
FINANCIAL REPORTING 7 References 47
2 A conceptual framework for 6 Accountability 48
financial reporting 8 Creative accounting 48
Definition 8 Corporate governance 53
Development of a conceptual framework
Ethics 55
for financial reporting 9 Whistle-blowing 57
IASB conceptual framework 2010T.Phase A) 10 Corporate social reporting 59
Summary 15 Environmental accounting 59
References 16 Summary 62
Appendix 2.1 Previous efforts to develop a References 62
conceptual framework for financial reporting 17 Appendix 6.1 An integrated framework of
Appendix 2.2 Extract from the lASC s 1989 corporate governance principles 64
conceptual framework 19 Questions 66
Questions 24
Part 4
3 Alternative income modeis 25 PRESENTATION OF FINANCIAL
«•?¦!??• • STATEMENTS 71
Histoncal cost accounting 25
Current purchasing power 26 ....
Current cost accounting 27 7 Präsentation of financial Statements 72
Which method is used in practice? 28 Overall considerations of IAS 1 72
Summary 28 Components of financial Statements 72
References 28 Summary 77
Questions 29 Questions 78
vii
Contents
8 Statement of cash flows 79 New Standard dealing with construction
Definitions 80 contracts ]f
Presentation of a Statement of cash flows 80 Summary 120
_,.. , ,, 01 Appendix 12.1 Builders Limited - an example 121
Reporting cash flows o rr . .
Statement of cash flows - an example 81 Questions 124
Disclosures 84
Summary 84
Questions 85 Recognition 126
Measurement at recognition 127
9 Accounting policies, changes in Measurement after recognition 130
accounting estimates and errors 89 Depreciation (cost and revaluation modeis) 133
Overview 89 Derecognition 134
13 Property, plant and equipment 126
Disclosure 135
Summary 135
Questions 136
14 Intangible assets 138
Accounting policies 89
Changes in accounting estimates 95
Errors 96
Disclosures 97
Summary 98
References 98 Scope of IAS 38 138
Questions 99 Definitions 138
Recognition 139
10 Interim financial reporting 101 Measurement 143
Useful lives and amortisation 145
Part5 Derecognition 146
ACCOUNTING FOR ASSETS 103 Disclosure 146
Summary 147
11 Inventories 104 Questions 148
Objective of IAS 2 104
SCope 104 15 Investment property 150
Valuation of inventory 105 Identification 150
Cost 105 Recognition 151
Net realisable value (NRV) 106 Measurement at recognition 151
Disclosure 107 Measurement after recognition 152
Summary 107 Transfers to or from investment properties 153
Appendix 11.1 Costs of purchase 108 Disposals 154
Appendix 11.2 Costs of conversion 109 Disclosure 155
Appendix 11.3 Cost formulas 111 Summary 156
Appendix 11.4 Net realisable value 112 Questions 156
Questions 114
16 Impairment of assets 158
12 Construction contracts 116 Scope of |AS 36 ! 58
IAS 11 Construction Contracts 116 Definitions 159
Identifying contract costs and revenue 117 Identifying an asset that may be impaired 159
Accounting for construction contracts 118 Impairment review procedures 159
Presentation in financial Statements 118 Recognising an impairment loss 160
Alternative contract outcomes 119 Reversal of an impairment loss 161
Procedure for dealing with construction Impairment of goodwill 162
contracts 120 Disclosure 164
Disclosure 120 Summary 165
viii
Contents
Appendix 16.1 Indications of impairment 166 Appendix 20.1 Journal entries for defined-
Appendix 16.2 Value in use 167 benefit pension plan of Gringo Limited 221
Questions 168 Questions 223
17 Non-current assets held for sale 21 Provisions, contingent liabilities
and discontinued Operations 170 and contingent assets 225
Assets held for sale 170
Provisions 225
Discontinued Operations 174 Contingent liabilities and contingent assets 231
Summary 175 Disclosures 231
Appendix 17.1 Examples of non-current Summary 232
assets held for sale 176 Appendix 21.1 Examples of provisions 233
Appendix 17.2 Discontinued Operations 180 Questions 235
Questions 181
Part 7
Part 6 CONSOLIDATED FINANCIAL
LIABILITIES AND EQUITY 185 STATEMENTS 237
18 Share-based payment 186 22 Consolidated financial Statements 238
Scope 188
Parents and subsidiaries 239
Presentation of Consolidated financial
Statements 239
Consolidation procedures 240
23 Consolidated Statement of
financial position 242
Equity-settled share-based payment
transactions 188
Cash-settled share-based payments 191
Share-based payment transactions with
cash alternative 192
Disclosures 192
Summary 193
Reference 193 Consolidated Statement of financial position
Questions 194 at date of acquisition 242
Consolidated Statement of financial position
19 Income taxes 195 in post-acquisition periods 246
Current tax 195 Non-controlling interest 247
Deferredtax 196 Preference shares 249
Tax base 198 Elimination of unrealised profits 250
Requirements of IAS 12 Income Tpxes 199 Intra-group balances 251
Disclosure 201 Summary 252
Summary 201 Questions 253
Appendix 19.1 Consolidated financial
Statements and deferred tax 202 24 Consolidated Statement of
Appendix 19.2 IAS 12 an integrated example 203 comprehensive income 259
Questions 206 intra-group items 259
Non-controlling interests 260
Dividends 261
Short-term employee benefits 210 Subsidiary acquired during the reporting
Post-employment benefits 212 period 262
Other long-term employee benefits 218 Preparation of consolidated Statement
Termination benefits 218 of comprehensive income 262
Summary 219 Summary 264
Reference 220 Questions 264
ix
20 Employee benefits 210
Contents
25 Business combinations 268 29 Consolidated Statement of
The acquisition method 268
cash flows 306
Recognition and measurement of assets and Acquisition of a subsidiary 306
liabilities acquired 269 Non-controlling interests 307
Measurement period 270 impairment of goodwill 307
Acquisition-related costs 271 Investments which are equity-accounted 307
Subsequent measurement and accounting 271 Disposal of a subsidiary during the period 308
Accounting for investments in subsidiaries in Summary 309
the separate financial Statements of a parent 272 Questions 310
Disclosures 274
Summary 274
Appendix 25.1 Exceptions to the recognition Part 8
and measurement principles of IFRS 3 275 MISCELLANEOUS ACCOUNTING
Questions 277 ISSUES 313
26 Changes in ownership interest 278 30 Events after the reporting period 314
Acquisition of shares 278 Adjusting events 314
Disposal of shares in a subsidiary 280 Non-adjusting events 315
Summary 282 Going concem 316
Questions 283 Disc|osures 316
_ . t . . . t Summary 317
27 Investments in associates 285 Questions 317
Accounting for investments in associates 286
Goodwill arising on acquisition of shares 31 Leases 320
in an associate 288
Exceptions to the use of the equity method 288 KeV definitions and Classification of leases
Upstream and downstream transactions 288 Per 1AS 17
Reporting periods and accounting policies 289 Accounting by lessees 321
Losses of an associate 290 Accounting by lessors 324
Impairment losses 291 Disclosure 327
Separate financial Statements of an investor 291 New standard on leasing 328
Disclosure requirements of IAS 28 291 ^ummaty 328
Summary 291 Appendix 31.1 Classification of a lease as
Appendix 27.1 Extract from the financial
a finance lease 329
Statements of Ryanair Holdings plc 292 Appendix 31.2 Allocation of lease payments
Questions 293 between capital and interest in Examples 3
and 6 330
28 Interests in Joint ventures 295 Questions 332
Forms of Joint venture 295 .
Disclosures 299 32 Revenue 334
New Standard for Joint ventures 300 Scope 334
Summary 300 Measurement of revenue 335
Appendix 28.1 Comparison of proportionate Categories of revenue 335
consolidation and the equity method 301 Disclosure 336
Appendix 28.2 Exceptions to the use of New Standard on revenue 337
proportionate consolidation or the equity Summary 337
method for jointly controlled entities 304 Appendix 32.1 Examples 338
Questions 305 Questions 343
Contents
33 Government grants and disclosure Part 9
of government assistance 345 FINANCIAL INSTRUMENTS 377
Accounting for government grants 345
Accounting treatment of government 38 Capital instruments, reduction of
grants related to assets 346 capital and distributable profits 378
Accounting treatment of government What is a financial instrument? 378
grants related to income 347 Classification of financial instruments 379
Non-monetary government grants 347 Importance of distinguishing between
Repayment of government grants 347 financial liabilities and equity instruments 382
Disclosure of government grants 348 Accounting for equity instruments 383
Summary 349 Distributable profits 386
Questions 349 Offsetting a financial asset and a financial
liability 388
34 The effects of changes in foreign Summary 388
exchange rates 350 Appendix 38.1 Definition of key variables 389
Recording foreign currency transactions 350 Appendix 38.2 Scope of IAS 32 389
Use of a presentation currency other than Questions 390
the functional currency 353
Translation of a foreign Operation 353 39 Financial instruments -
Summary 355 recognition and measurement 392
Questions 356 Financia| assets 392
35 Borrowing costs 357
Financial liabilities 396
Derivatives 398
Definitions 357 Summary 398
Scope 357 Questions 399
Recognition 357
Transitional provisions 360 40 Financial instruments: disclosures 400
Disclosure 361
Summary 361
Questions
Scope 400
, fi1 Significance of financial instruments 400
Nature and extent of risks arising from
36 Related party disclosures 364 financial Instruments 402
Objective of IAS 24 364
What is a related party transaction? 364 Part 1°
Who are related parties? 364 FINANCIAL ANALYSIS 403
Disclosure 365
Summary 366 41 Financial analysis 404
Appendix 36.1 Identifying related parties 367 Limitations of financial Statements 404
Appendix 36.2 Disclosure of related Adjusting financial Statements 405
party transactions 369 Criteria for a successful business 406
Questions 371 Accounting ratios 407
Profitability 407
37 Financial reporting in Asset turnover 408
hyperinflationary economies 373 Liquidity 409
The restatement of financial Statements 373 Gearing 410
Procedures for the restatement of Stock exchange/investor ratios 411
financial Statements 374 Summary 413
Summary 376 Reference 413
xi
Contents
Appendix 41.1 Financial analysis of Ryanair 47 Agriculture 451
Holdings plc and easyjet plc 414 scope 451
Appendix 41.2 Asset turnover 424 Recognition and measurement 451
Questions 425 |nability to measure fair value reliably 453
Ä . . Contracts for sale 454
42 Operatmg segments 428 Government grants 454
Scope and key definitions 428
Determining reportable segments 428 Part 12
Disclosure requirements for reportable FIRST-TIME ADOPTION OF
se9ments 428 INTERNATIONAL FINANCIAL
Quest/om 429 REPORTING STANDARDS 455
43 Earnings per share 430
48 First-time adoption of international
Scope of IAS 33 430 financial reporting Standards 456
Calculation of basic EPS 430
Changes in ordinary share capital when
Computing basic EPS 431
Diluted EPS 434
Scope and application of the Standard 456
Opening IFRS Statement of financial position 456
Adjustments required in opening Statement
t i. , ,. , ...,. of financial position to move from
Presentation and disclosure 435 _.. ,^ ^ tr-,
previous GAAP to IFRS 457
Summary 435 r r . , ...
. ,. .-. , . . . . rnc ... .-., Exceptions to the retrospective application
Appendix 43.1 Integrated EPS question 436 f^u |CDC r v^
Questions 440
Part 11
of other IFRSs 459
Estimates 459
Presentation and disclosure 460
SPECIALIST ACTIVITIES 443 Summary 46°
Appendix 48.1 Optional exemptions for
44 Insurance contracts 444 first-time adopters from the measurement
rules of IFRS 1 461
Appendix 48.2 Exceptions to the retrospective
application of other IFRSs by first-time
adopters 464
Questions 466
Scope 444
Accounting policies 444
Changes in accounting policies 444
Prudence 445
Classification of assets 445
Disclosure 445 pgrt 13
45 Exploration for and evaluation SMALL AND MEDIUM-SIZED ENTITIES 467
ofmineral resources 446 49 Smallandmedium-sizedentit.es 468
Measurement of exploration and TransJtJon tQ ^ |FR$ ^ ^ 469
evaluation assets 446
Presentation 446
Impairment 447
Disclosure 47 Appendix 49.1 Rules at the date of transition
Sample financial Statements 469
Summary 470
to the IFRS for SMEs 471
ipendix 49.2 Sample financial Statements
under the IFRS for SMEs 473
Questions 475
46 Accounting and reporting by Appendix 492 Sample financial statements
retirementbenefit plans 448 -^er the IFRS for SMEs 473
Defined-contribution plans 448
Defined-benefit plans 448 Present value table 477
Valuation of plan assets 449 Glossary of terms 478
Disclosure 449 |ndex 481
xii
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| id | DE-604.BV040771559 |
| illustrated | Illustrated |
| indexdate | 2024-07-10T00:33:35Z |
| institution | BVB |
| isbn | 9780273732358 0273732358 |
| language | English |
| lccn | 2011026819 |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-025749932 |
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| owner_facet | DE-1050 DE-1049 |
| physical | XX, 487 S. graph. Darst. 25 cm |
| publishDate | 2012 |
| publishDateSearch | 2012 |
| publishDateSort | 2012 |
| publisher | Pearson |
| record_format | marc |
| spelling | Cotter, Derry Verfasser aut Advanced financial reporting a complete guide to IFRS Derry Cotter 1. ed. Harlow, England ; Munich [u.a.] Pearson 2012 XX, 487 S. graph. Darst. 25 cm txt rdacontent n rdamedia nc rdacarrier Includes bibliographical references and index International financial reporting standards Multinationales Unternehmen Financial statements Standards International business enterprises Accounting Standards HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=025749932&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Cotter, Derry Advanced financial reporting a complete guide to IFRS International financial reporting standards Multinationales Unternehmen Financial statements Standards International business enterprises Accounting Standards |
| title | Advanced financial reporting a complete guide to IFRS |
| title_auth | Advanced financial reporting a complete guide to IFRS |
| title_exact_search | Advanced financial reporting a complete guide to IFRS |
| title_full | Advanced financial reporting a complete guide to IFRS Derry Cotter |
| title_fullStr | Advanced financial reporting a complete guide to IFRS Derry Cotter |
| title_full_unstemmed | Advanced financial reporting a complete guide to IFRS Derry Cotter |
| title_short | Advanced financial reporting |
| title_sort | advanced financial reporting a complete guide to ifrs |
| title_sub | a complete guide to IFRS |
| topic | International financial reporting standards Multinationales Unternehmen Financial statements Standards International business enterprises Accounting Standards |
| topic_facet | International financial reporting standards Multinationales Unternehmen Financial statements Standards International business enterprises Accounting Standards |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=025749932&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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