Global financial accounting and reporting: principles and analysis:
Gespeichert in:
| Hauptverfasser: | , |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Andover, Hampshire
Cengage Learning EMEA
[2020]
|
| Ausgabe: | Fifth edition |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XII, 506 Seiten Illustrationen |
| ISBN: | 9781473767126 |
Internformat
MARC
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| 100 | 1 | |a Aerts, Walter |0 (DE-588)138900434 |4 aut | |
| 245 | 1 | 0 | |a Global financial accounting and reporting: principles and analysis |c Walter Aerts, Peter Walton |
| 250 | |a Fifth edition | ||
| 264 | 1 | |a Andover, Hampshire |b Cengage Learning EMEA |c [2020] | |
| 300 | |a XII, 506 Seiten |b Illustrationen | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 700 | 1 | |a Walton, Peter J. |0 (DE-588)1011849550 |4 aut | |
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Datensatz im Suchindex
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|---|---|
| adam_text | Preface ix Acknowledgements x Structure of the book xi Part 1 The accounting and business environment і 1 2 Financial reporting and regulation 2 Accounting and accountants 30 Part 2 Basic financial statements 57 3 4 5 Б 7 Accounting concepts and the balance sheet equation 58 Accrual accounting 101 Non-current assets and depreciation 140 Refining the accounting system 175 Preparing financial statements 208 Part 3 An introduction to financial statement analysis 227 8 9 IQ A framework for interpretation 228 Financial statement analysis I 243 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 1Б Auditing and corporate governance 439 Part 5 Advanced financial statement analysis 455 17 Financial statement analysis II 456 Further reading 489 Credits 492 Index 498
ĒIMTĒШTs Preface ix Acknowledgements x Structure of the book xi į Part 1 The accounting and business environment і 1 Financial reporting and regulation շ 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 for Financial Reporting 24 2 Accounting and accountants зо 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 54 1] 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 IV
CONTENTS Conventional measurement bases 77 Accounting for transactions 80 Elements of financial statements: definitions, recognition and measurement criteria 88 4 Accrual accounting 101 Introduction 102 Accrual basis of accounting 102 Credit transactions 104 Revenue recognition 108 Periodeosts 114 Inventories and profit 114 Inventory accounting techniques 122 Net realizable value 124 Accruals and the working capital cycle 125 5 Non-current assets and depreciation 140 Introduction 141 General valuation principles of non-current assets 143 Expensing non-current assets 145 Accounting for depreciation 154 Disposal or retirement of a long-term asset 158 Specific valuation principles by type of non-current assets 159 Intangible assets 159 Tangible assets 164 Investments 168 6 Refining the accounting system 175 Introduction 176 Accruals and deferrals of expenses and revenue 176 Provisions 182 Asset impairment 187 Bad debts and doubtful receivables 194 Hidden reserves 197 Capital structure 200 7 Preparing financial statements 208 Constructing financial statements 208 Accounting adjustments 211 Additional adjustments for interest and taxation 216 Uses of financial statements 219 U
«ff 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 235 Working capital management 236 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 ПI u Part 4 The financial statements of multinational companies 11 The annual report зоб Introduction 306 Content of the corporate annual report 308 Publicity document 311 Statement of comprehensive income 311 ОСІ and the IASB Conceptual Framework 317 Analyzing the annual report 318 յօտ
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 370 Alternative accounting methods for secondary translation 379 Functional currency and type of foreign operation 384 Hedging a net investment in a foreign operation 386 14 Issues in financial reporting by multinationals 392 Introduction 393 Values in accounting 393 Expanding measurement attributes 396 Mixed-attribute model 399 Financial instruments 400 Investment property and agriculture 403 Pension obligations 403 Provisions 407 Post-reporting period events 409 Discontinued operations 410 Environmental disclosures 412 Intellectual capital 414 15 International taxation 419 Introduction 420 Corporate income tax and dividends 422 Deferred taxation 423 International taxation 434 Transfer pricing 434 Tax havens 435
lilli CONTENTS Ղ Տ Auditing and corporate governance 439 Corporate governance 440 Statutory audit 446 Issues in international audit 448 Auditor independence 448 Internal control and risk management 449 Audit committee 452 ļ Pant 5 Advanced financial statement analysis j і 7 Financial statement analysis II 456 Introduction 456 Investor relations 457 Earnings management 458 Professional analysts 463 Quality of earnings 465 Analytical techniques 469 Strategic ratio analysis 472 Shareholder value 479 Further reading 489 Credits 492 Index 498 455
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| adam_txt |
Preface ix Acknowledgements x Structure of the book xi Part 1 The accounting and business environment і 1 2 Financial reporting and regulation 2 Accounting and accountants 30 Part 2 Basic financial statements 57 3 4 5 Б 7 Accounting concepts and the balance sheet equation 58 Accrual accounting 101 Non-current assets and depreciation 140 Refining the accounting system 175 Preparing financial statements 208 Part 3 An introduction to financial statement analysis 227 8 9 IQ A framework for interpretation 228 Financial statement analysis I 243 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 1Б Auditing and corporate governance 439 Part 5 Advanced financial statement analysis 455 17 Financial statement analysis II 456 Further reading 489 Credits 492 Index 498
ĒIMTĒШTs Preface ix Acknowledgements x Structure of the book xi į Part 1 The accounting and business environment і 1 Financial reporting and regulation շ 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 for Financial Reporting 24 2 Accounting and accountants зо 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 54 1] 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 IV
CONTENTS Conventional measurement bases 77 Accounting for transactions 80 Elements of financial statements: definitions, recognition and measurement criteria 88 4 Accrual accounting 101 Introduction 102 Accrual basis of accounting 102 Credit transactions 104 Revenue recognition 108 Periodeosts 114 Inventories and profit 114 Inventory accounting techniques 122 Net realizable value 124 Accruals and the working capital cycle 125 5 Non-current assets and depreciation 140 Introduction 141 General valuation principles of non-current assets 143 Expensing non-current assets 145 Accounting for depreciation 154 Disposal or retirement of a long-term asset 158 Specific valuation principles by type of non-current assets 159 Intangible assets 159 Tangible assets 164 Investments 168 6 Refining the accounting system 175 Introduction 176 Accruals and deferrals of expenses and revenue 176 Provisions 182 Asset impairment 187 Bad debts and doubtful receivables 194 Hidden reserves 197 Capital structure 200 7 Preparing financial statements 208 Constructing financial statements 208 Accounting adjustments 211 Additional adjustments for interest and taxation 216 Uses of financial statements 219 U
'«ff 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 235 Working capital management 236 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 ПI u Part 4 The financial statements of multinational companies 11 The annual report зоб Introduction 306 Content of the corporate annual report 308 Publicity document 311 Statement of comprehensive income 311 ОСІ and the IASB Conceptual Framework 317 Analyzing the annual report 318 յօտ
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 370 Alternative accounting methods for secondary translation 379 Functional currency and type of foreign operation 384 Hedging a net investment in a foreign operation 386 14 Issues in financial reporting by multinationals 392 Introduction 393 Values in accounting 393 Expanding measurement attributes 396 Mixed-attribute model 399 Financial instruments 400 Investment property and agriculture 403 Pension obligations 403 Provisions 407 Post-reporting period events 409 Discontinued operations 410 Environmental disclosures 412 Intellectual capital 414 15 International taxation 419 Introduction 420 Corporate income tax and dividends 422 Deferred taxation 423 International taxation 434 Transfer pricing 434 Tax havens 435
lilli CONTENTS Ղ Տ Auditing and corporate governance 439 Corporate governance 440 Statutory audit 446 Issues in international audit 448 Auditor independence 448 Internal control and risk management 449 Audit committee 452 ļ Pant 5 Advanced financial statement analysis j і 7 Financial statement analysis II 456 Introduction 456 Investor relations 457 Earnings management 458 Professional analysts 463 Quality of earnings 465 Analytical techniques 469 Strategic ratio analysis 472 Shareholder value 479 Further reading 489 Credits 492 Index 498 455 |
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| spelling | Aerts, Walter (DE-588)138900434 aut Global financial accounting and reporting: principles and analysis Walter Aerts, Peter Walton Fifth edition Andover, Hampshire Cengage Learning EMEA [2020] XII, 506 Seiten Illustrationen txt rdacontent n rdamedia nc rdacarrier Walton, Peter J. (DE-588)1011849550 aut Digitalisierung UB Bamberg - ADAM Catalogue Enrichment application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=032337895&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Aerts, Walter Walton, Peter J. Global financial accounting and reporting: principles and analysis |
| title | Global financial accounting and reporting: principles and analysis |
| title_auth | Global financial accounting and reporting: principles and analysis |
| title_exact_search | Global financial accounting and reporting: principles and analysis |
| title_exact_search_txtP | Global financial accounting and reporting: principles and analysis |
| title_full | Global financial accounting and reporting: principles and analysis Walter Aerts, Peter Walton |
| title_fullStr | Global financial accounting and reporting: principles and analysis Walter Aerts, Peter Walton |
| title_full_unstemmed | Global financial accounting and reporting: principles and analysis Walter Aerts, Peter Walton |
| title_short | Global financial accounting and reporting: principles and analysis |
| title_sort | global financial accounting and reporting principles and analysis |
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