Global financial accounting and reporting: principles and analysis
Gespeichert in:
| Hauptverfasser: | , |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Andover
Cengage Learning
[2017]
|
| Ausgabe: | Fourth edition |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis Inhaltsverzeichnis |
| Beschreibung: | Literaturverzeichnis: Seite 494-496 |
| Beschreibung: | XIII, 501 Seiten Diagramme |
| ISBN: | 9781473729520 |
Internformat
MARC
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Datensatz im Suchindex
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|---|---|
| adam_text | BRIEF CONTENTS
Preface ix
Acknowledgements x
Structure of the book xi
Part 1 The accounting and business environment l
1 Financial reporting and regulation 2
2 Accounting and accountants 30
Part 2 Basic financial statements 57
3 Accounting concepts and the balance sheet equation 58
4 Accrual accounting 99
Non-current assets and depreciation 138
6 Refining the accounting system 175
Preparing financial statements 208
Part 3 An introduction to financial statement analysis 227
8 A framework for interpretation 228
9 Financial statement analysis I 243
10 Statement of cash flows 273
Part 4 The financial statements of multinational companies 305
11 The annual report 306
12 Consolidated financial statements 320
13 Operating segments and foreign operations 358
14 Issues in financial reporting by multinationals 392
15 International taxation 419
16 Auditing and corporate governance 437
Part 5 Advanced financial statement analysis 453
17 Financial statement analysis II 454
18 IFRS and the future 487
Further reading 494
Index 497
III
Preface ix
Acknowledgements x
Structure of the book xi
| Part 1 The accounting and business environment 1
1 Financial reporting and regulation 2
Introduction 3
Using this book 3
Annual financial statements 4
Uses of financial statements 6
Accounting choices 10
Accounting regulation 11
International Financial Reporting Standards 16
IASB Conceptual Framework 24
2 Accounting and accountants 30
Introduction 30
Accounting function 31
Accounting database 35
Recording transactions 35
Organization of data within the general ledger 37
Control and audit 39
The accounting profession 53
| Part 2 Basic financial statements 57
3 Accounting concepts and the balance sheet equation 58
Introduction 59
The balance sheet does not purport to show what the company is worth 60
Company characteristics affecting financial reporting behaviour 60
Content of the core financial statements 64
The basics of a financial accounting system 70
Generally accepted accounting principles 72
CONTENTS
U
Conventional measurement bases 77
Accounting for transactions 80
Elements of financial statements: IASB definition and recognition criteria 88
4 Accrual accounting 99
Introduction 100
Accrual basis of accounting 100
Credit transactions 102
Revenue recognition 106
Period costs 112
Inventories and profit 112
Inventory accounting techniques 120
Net realizable value 122
Accruals and the working capital cycle 123
5 Non-current assets and depreciation 138
Introduction 139
General valuation principles of non-current assets 141
Expensing non-current assets 143
Accounting for depreciation 152
Disposal or retirement of a long-term asset 156
Specific valuation principles by type of non-current assets 157
Intangible assets 157
Tangible assets 162
Investments 166
6 Refining the accounting system 175
Introduction 176
Accruals and deferrals of expenses and revenue 176
Provisions 182
Asset impairment 188
Bad debts and doubtful receivables 194
Hidden reserves 198
Capital structure 201
7 Preparing financial statements 208
Constructing financial statements 208
Accounting adjustments 211
Additional adjustments for interest and taxation 216
Uses of financial statements 219
VI CONTENTS
| Part 3 An introduction to financial statement analysis 227
8 A framework for interpretation 228
Introduction 229
Financial structure 230
Sources of finance 232
Dividend policy 236
Working capital management 237
Performance assessment 240
9 Financial statement analysis I 243
Introduction 243
The purpose of financial statement analysis 244
Traditional financial statement analysis 246
Tools of analysis 248
Management performance ratios 251
Financial strength ratios 257
Analyzing financial statements 260
10 Statement of cash flows 273
Introduction 274
Usefulness of cash flow information 274
Cash flow cycles 275
Format and structure of the statement of cash flows 276
Cash flows from investing and financing activities 278
Cash flows from operating activities 282
Direct method for reporting operating cash flows 286
Constructing a statement of cash flows 1 289
Disposal of long-term assets 291
Constructing a statement of cash flows 2 292
Interpretation 296
Presentational differences 298
| Part 4 The financial statements of multinational companies 305
11 The annual report 306
Introduction 306
Content of the corporate annual report 308
Publicity document 311
Statement of comprehensive income 311
Analyzing the annual report 317
12 Consolidated financial statements 320
Introduction 321
Rationale for consolidated financial statements 325
Control as trigger for consolidation 327
Consolidation basics 328
Acquisition method 330
Goodwill and its subsequent measurement 335
Non-controlling interest 338
Consolidated statement of profit or loss 339
Associates and joint arrangements 343
Additional disclosure on interests in other companies 349
13 Operating segments and foreign operations 358
Introduction 359
Stock exchange requirements 359
Segment reporting 360
Foreign currency transactions and foreign operations 369
Alternative accounting methods for secondary translation 378
Functional currency and type of foreign operation 383
Hedging a net investment in a foreign operation 386
14 Issues in financial reporting by multinationals 392
Introduction 393
Values in accounting 393
Measurement attributes 395
The IASB s mixed-attribute model 400
Financial instruments 400
Investment property and agriculture 403
Pension obligations 404
Provisions 407
Post-reporting period events 409
Discontinued operations 410
Environmental disclosures 412
Intellectual capital 415
15 International taxation 419
Introduction 420
Corporate income tax and dividends 422
Deferred taxation 423
International taxation 432
Transfer pricing 433
Tax havens 434
»Ill CONTENTS
16 Auditing and corporate governance 437
Corporate governance 438
Statutory audit 444
Issues in international audit 446
Auditor independence 446
Internal control and risk management 447
Audit committee 450
| Part 5 Advanced financial statement analysis 453
17 Financial statement analysis II 454
Introduction 454
Investor relations 455
Earnings management 456
Professional analysts 461
Quality of earnings 463
Analytical techniques 467
Strategic ratio analysis 470
Shareholder value 477
18 IFRS and the future 487
Introduction 487
Strategic evolution 488
The IASB s first decade 490
The 2007 financial crisis 491
The next five years 492
Further reading 494
Index 497
|
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