Global financial accounting and reporting: principles and analysis
Gespeichert in:
| Hauptverfasser: | , |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Australia [u.a.]
Cengage Learning
2013
|
| Ausgabe: | 3. ed. |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XVI, 510 S. graph. Darst. |
| ISBN: | 9781408062869 |
Internformat
MARC
| LEADER | 00000nam a2200000 c 4500 | ||
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| 007 | t | ||
| 008 | 130524s2013 d||| |||| 00||| eng d | ||
| 020 | |a 9781408062869 |9 978-1-4080-6286-9 | ||
| 035 | |a (OCoLC)856800536 | ||
| 035 | |a (DE-599)BVBBV041044315 | ||
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| 100 | 1 | |a Aerts, Walter |e Verfasser |0 (DE-588)138900434 |4 aut | |
| 245 | 1 | 0 | |a Global financial accounting and reporting |b principles and analysis |c Walter Aerts ; Peter Walton |
| 250 | |a 3. ed. | ||
| 264 | 1 | |a Australia [u.a.] |b Cengage Learning |c 2013 | |
| 300 | |a XVI, 510 S. |b graph. Darst. | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
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| 999 | |a oai:aleph.bib-bvb.de:BVB01-026021672 | ||
Datensatz im Suchindex
| _version_ | 1804150407285440512 |
|---|---|
| adam_text | BRIEF
CONTENTS
Preface
X
Acknowledgements XI
Structure of the book
XII
Walk-through tour
XIV
Part
1
The accounting and business environment
1
1
Financial reporting and regulation
2
2
Accounting and accountants
29
Part
2
Basic financial statements
57
3
Measurement concepts and the balance sheet equation
58
4
Accruals accounting
98
5
Non-current assets and depreciation
131
В
Refining the accounting system
165
7
Preparing financial statements
197
Part
3
An introduction to financial statement analysis
215
8
A framework for interpretation
216
9
Financial statement analysis I
231
10
Statement of cash flows
261
Part
4
The financial statements of multinational companies
291
11
The annual report
292
12
Consolidated financial statements
306
13
Operating segments and foreign operations
344
14
Issues in financial reporting by multinationals
379
15
International taxation
412
1
G
Auditing and corporate governance
429
Part
5
Advanced financial statement analysis
449
17
Financial statement analysis II
450
18
IFRS and the future
484
Further reading
492
Glossary
495
Index
504
III
CONTENTS
Preface X
Acknowledgements
Χ
I
Structure
of the book
XII
Walk-through tour
XIV
Part
he accounting and business environment
і І
1
Financial reporting and regulation
2
Introduction
2
Using this book
3
Annual financial statements
4
Uses of financial statements
6
Accounting choices
10
Qualitative characteristics
12
Accounting regulation
14
International Financial Reporting Standards
20
Summary
28
Discussion questions
28
2
Accounting and accountants
29
Introduction
29
Accounting function
30
Accounting database
34
Recording transactions
34
Organization of data within the general ledger
36
Control and audit
38
The accounting profession
52
Summary
55
Discussion questions
55
I Part
2
Basic financial statements
57 1
3
Measurement concepts and the balance sheet equation
58
Introduction
59
The balance sheet does not purport to show what the company is worth
60
IV
Company characteristics
affecting financial reporting behaviour
60
Content of financial statements
64
The basics of accounting measurement
70
Generally accepted accounting principles
71
Conventional measurement bases
76
Accounting for transactions
80
The IASB definition and recognition criteria for elements of
the statement of financial position and the statement of profit or loss
89
Summary
94
Discussion Questions
94
Assignments
94
98
Introduction
99
Accruals basis of accounting
99
Credit transactions
101
Recognition of revenue
105
Periodeosts 108
Inventories and profit measurement
109
Inventory accounting techniques
115
Net realizable value
117
Accruals and the working capital cycle
118
Summary
120
Discussion Questions
120
Appendices
120
Assignments
126
131
Introduction
132
General valuation principles of non-current assets
133
Expensing non-current assets
136
Accounting for depreciation
144
Specific valuation principles by type of non-current assets
149
Intangible assets
149
Tangible assets
155
Investments
159
Summary
160
Discussion Questions
161
Assignments
161
Introduction
166
Accruals and deferrals of expenses and revenues
166
Provisions
172
Asset impairment
178
Bad debts and doubtful debts
185
Hidden reserves
187
Ul
CONTENTS
Summary
192
Discussion Questions
192
Assignments
193
7
Preparing financial statements
197
Constructing financial statements
197
Accounting adjustments
205
Uses of financial statements
208
Summary
209
Assignments
209
I Part
3
An introduction to financial statement analysis
215
I
8
A framework for interpretation
216
Introduction
217
Financial structure
218
Sources of finance
220
Dividend policy
223
Working capital management
224
Performance measurement
228
Summary
229
Discussion Questions
230
9
Financial statement analysis I
231
Introduction
231
The purpose of analysis
232
Traditional analysis
234
Tools of analysis
236
Management performance ratios
241
Financial strength ratios
247
Analyzing financial statements
250
Summary
254
Assignments
255
10
Statement of cash flows
261
Introduction
262
Usefulness of cash flow information
262
Cash flow cycles
263
Format and structure of the statement of cash flows
264
Cash flows from investing and financing activities
266
Cash flows from operating activities
270
Direct method for reporting operating cash flows
274
Constructing a statement of cash flows
1 277
Disposal of long-term assets
279
CONTENTS
Ull
Constructing a
statement
of cash flows
2 281
Interpretation
284
Presentational differences
286
Summary
287
Discussion Questions
287
Assignments
287
I Part
4
The financial statements of multinational I
companies
291
I
11
The annual report
292
Introduction
292
The corporate report
294
Publicity document
297
Statement of comprehensive income
298
Analyzing the annual report
304
Summary
305
Discussion Questions
305
12
Consolidated financial statements
306
Introduction
307
Rationale for consolidated financial statements
311
Control as the basis for consolidation
313
Consolidation basics
314
Acquisition method
316
Goodwill and its subsequent measurement
321
Non-controlling interest
324
Consolidated statement of profit or loss
325
Associates and joint arrangements
329
Disclosure requirements
335
Summary
336
Discussion Questions
337
Assignments
337
13
Operating segments and foreign operations
344
Introduction
345
Stock exchange requirements
345
Segment reporting
346
Foreign currency transactions and foreign operations
356
Primary translation
-
translating foreign currency transactions in the
functional currency
359
Secondary translation
-
translating foreign currency financial statements in a
group s presentation currency
362
Alternative
accounting
methods for secondary translation
364
Functional currency and type of foreign operation
370
Hedging a net investment in a foreign operation373
Summary
374
Discussion Questions
375
Assignments
375
is
379
Introduction
380
Values in accounting
380
Measurement attributes
383
The IASB s mixed-attribute model
388
Financial instruments
389
Investment property and agriculture
392
Pension obligations
395
Provisions
399
Post reporting period events
401
Discontinued operations
403
Environmental disclosures
404
Intellectual capital
408
Summary
409
Discussion Questions
409
Assignments
410
...... ■■■■ 412
Introduction
413
Corporate income tax and dividends
414
Deferred taxation
416
International taxation
424
Transfer pricing
425
Tax havens
427
Summary
427
Discussion Questions
428
53äni;£
429
Corporate governance
430
Statutory audit
437
Issues in international audit
438
Auditor independence
439
Internal control and risk management
441
Audit committee
445
Summary
447
Discussion questions
447
CONTENTS IK
art
5
Advanced
financia!
statement analysis
449
:.
Financia!
statement analysis
ÌÌ
450
Introduction
450
Investor relations
451
Income smoothing
452
Why earnings fluctuate
453
Professional analysts
457
Quality of earnings
460
Analytical techniques
463
Strategic ratio analysis
466
Shareholder value
473
Summary
475
Assignments
476
! -ЦЅ> ^П <
ï-
í;»
Ь їт. ї·
484
Introduction
484
Strategic evolution
485
The IASB s first decade
487
The
2007
financial crisis
489
The next five years
490
Summary
491
Further reading
492
Glossary
495
Index
504
|
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| spelling | Aerts, Walter Verfasser (DE-588)138900434 aut Global financial accounting and reporting principles and analysis Walter Aerts ; Peter Walton 3. ed. Australia [u.a.] Cengage Learning 2013 XVI, 510 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Bilanzanalyse (DE-588)4069453-7 gnd rswk-swf International Financial Reporting Standards (DE-588)4699643-6 gnd rswk-swf (DE-588)4151278-9 Einführung gnd-content Bilanzanalyse (DE-588)4069453-7 s DE-604 International Financial Reporting Standards (DE-588)4699643-6 s b DE-604 Walton, Peter Verfasser (DE-588)171068742 aut Digitalisierung UB Bamberg application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=026021672&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
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| title | Global financial accounting and reporting principles and analysis |
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| title_exact_search | Global financial accounting and reporting principles and analysis |
| title_full | Global financial accounting and reporting principles and analysis Walter Aerts ; Peter Walton |
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