Understanding Financial Reporting: a non-technical guide
"This book is written by authors who clearly understand the challenges facing all who seek to understand and apply international standards. I recommend it to you."-From the Foreword by Sir David Tweedie Chair of the International Accounting Standards BoardIn this defining resource, authors...
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| Hauptverfasser: | , |
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| Format: | Buch |
| Sprache: | English |
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Hoboken
Wiley
2023
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| Online-Zugang: | Inhaltsverzeichnis Klappentext |
| Zusammenfassung: | "This book is written by authors who clearly understand the challenges facing all who seek to understand and apply international standards. I recommend it to you."-From the Foreword by Sir David Tweedie Chair of the International Accounting Standards BoardIn this defining resource, authors Roger Hussey and Audra Ong have compiled everything accountants, executives, and organizations in different countries need to reach agreement on accounting rules and standards. International Financial Reporting Standards Desk Reference includes a background on how the movement toward a common language for international accounting evolved to its present state, summarizes existing standards highlighting the key issues covered, and captures those terms and phrases that are fundamental to an understanding of the common language of global business.Written to help readers fully comprehend this global language, International Financial Reporting Standards Desk Reference includes:An overview of the International Accounting Standards (IAS) and Inter-national Financial Reporting Standards (IFRS) and their impactA dictionary of words and phrases used in the international business world, with a strong emphasis on terms used by the International Accounting Standards BoardHistory of the International Accounting Standards Board: how it was formed, its structure, and the way it operatesInsights on future trends of the International Accounting Standards Board. Intro -- INTERNATIONAL FINANCIAL REPORTING STANDARDS DESK REFERENCE -- Contents -- Foreword -- Preface -- Acknowledgments -- Part One: OVERVIEW: STANDARD SETTING NATIONALLY AND GLOBALLY -- Chapter 1: The Growth of National Standards -- EARLY DEVELOPMENTS -- THE ADVENT OF REGULATION -- Chapter 2: Developing International Accounting Standards -- THE EMERGENCE OF NATIONAL SIMILARITIES -- THE IMPETUS FOR GLOBAL STANDARDS -- THE INTERNATIONAL ACCOUNTING STANDARDS COMMITTEE -- Chapter 3: The International Accounting Standards Board -- FORMATION OF THE IASB -- STRUCTURE OF THE IASB -- FUNDING AND OPERATION OF THE IASB -- ENFORCEMENT -- THE PATH TO CONVERGENCE -- Chapter 4: Internationalization and the G4+1 Countries -- INTRODUCTION -- AUSTRALIA AND NEW ZEALAND -- CANADA -- UNITED KINGDOM -- UNITED STATES -- Chapter 5: Different Views of Convergence -- INTRODUCTION -- JAPAN -- MALAYSIA -- PEOPLE'S REPUBLIC OF CHINA -- TAIWAN, REPUBLIC OF CHINA -- ISLAMIC FINANCE AND STANDARD SETTING -- Chapter 6: Responding to Internationalization -- PROGRESS AND PROBLEMS -- EFFECTS AND ACTION -- Chapter 7: The Role of the Accountant -- THE RIPPLE EFFECT -- THE MAIN CHANGES -- THE LINK WITH CORPORATE GOVERNANCE -- FINAL CHECK -- Bibliography -- Part Two: GUIDE TO INTERNATIONAL FINANCIAL REPORTING STANDARDS -- Introduction to the Guide -- INTERNATIONAL FINANCIAL REPORTING STANDARDS -- INTERPRETATIONS OF INTERNATIONAL FINANCIAL REPORTING STANDARDS -- CURRENT ACTIVITIES -- Framework for the Preparation and Presentation of Financial Statements -- IAS 1 Presentation of Financial Statements -- IAS 2 Inventories -- IAS 7 Cash Flow Statements -- IAS 8 Accounting Policies, Changes in Accounting Estimates, and Errors -- IAS 10 Events after the Balance Sheet Date -- IAS 11 Construction Contracts -- IAS 12 Income Taxes -- IAS 14 Segment Reporting. |
| Beschreibung: | ix, 401 Seiten |
| ISBN: | 9789811275531 |
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Contents V Preface About the Authors vii Chapter 1 The Growth of Financial Reporting 1 Chapter 2 Broadening the Reporting Agenda 41 Chapter 3 From Standards to Profit 75 Chapter 4 Cash and Income 115 Chapter 5 Statement of Financial Position 153 Chapter 6 Business Relationships 187 Chapter 7 Combining Businesses 217 Chapter 8 Contextual Disclosures 245 Chapter 9 Financial Instruments 275 Chapter 10 Short Standards 301 Chapter 11 Equity and Liabilities 331 Chapter 12 Accounting for Sustainability 363 Index 393
If you want to understand the regulations and practices of financial accounting and reporting, this is the book for you! The authors of this book have developed a unique set of material on corporate financial reporting based on their collective years of teaching experience. In this book, they explain, in non-technical language, the financial information that companies are required to provide. What are companies? Why are they formed? Companies are not charities but are formed to provide a good income to their shareholders by selling us goods and services. Large companies in the UK are mostly known as Public Limited Companies (PLCs). There are about 2,000 PLCs in the London Stock Exchange. But do we understand these companies' objectives and activities? We can do so by examining the financial information they provide publicly in their annual financial reports. To be able to examine the financial statements issued by companies, you need to understand the regulations issued by the International Accounting Standards Board (IASB). This book explains the requirements of Financial Reporting Standards. Guidance on the disclosure requirements and examples from companies' financial reports are also provided and explained. Many of these company names are synonymous with our everyday lives. Think about Cadbury Chocolate, Unilever, Diageo, Shell, Boots. It is difficult to conceive our lives without their products and services. The explanation and guidance provided in this book will allow you to understand fully the operations of such companies. This is vital knowledge if you intend to do
business with the companies, buy their products and services or find employment with them. |
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| spelling | Hussey, Roger 1942- Verfasser (DE-588)136041868 aut Understanding Financial Reporting a non-technical guide Roger Hussey, Audra Ong Hoboken Wiley 2023 ix, 401 Seiten txt rdacontent n rdamedia nc rdacarrier "This book is written by authors who clearly understand the challenges facing all who seek to understand and apply international standards. I recommend it to you."-From the Foreword by Sir David Tweedie Chair of the International Accounting Standards BoardIn this defining resource, authors Roger Hussey and Audra Ong have compiled everything accountants, executives, and organizations in different countries need to reach agreement on accounting rules and standards. International Financial Reporting Standards Desk Reference includes a background on how the movement toward a common language for international accounting evolved to its present state, summarizes existing standards highlighting the key issues covered, and captures those terms and phrases that are fundamental to an understanding of the common language of global business.Written to help readers fully comprehend this global language, International Financial Reporting Standards Desk Reference includes:An overview of the International Accounting Standards (IAS) and Inter-national Financial Reporting Standards (IFRS) and their impactA dictionary of words and phrases used in the international business world, with a strong emphasis on terms used by the International Accounting Standards BoardHistory of the International Accounting Standards Board: how it was formed, its structure, and the way it operatesInsights on future trends of the International Accounting Standards Board. Intro -- INTERNATIONAL FINANCIAL REPORTING STANDARDS DESK REFERENCE -- Contents -- Foreword -- Preface -- Acknowledgments -- Part One: OVERVIEW: STANDARD SETTING NATIONALLY AND GLOBALLY -- Chapter 1: The Growth of National Standards -- EARLY DEVELOPMENTS -- THE ADVENT OF REGULATION -- Chapter 2: Developing International Accounting Standards -- THE EMERGENCE OF NATIONAL SIMILARITIES -- THE IMPETUS FOR GLOBAL STANDARDS -- THE INTERNATIONAL ACCOUNTING STANDARDS COMMITTEE -- Chapter 3: The International Accounting Standards Board -- FORMATION OF THE IASB -- STRUCTURE OF THE IASB -- FUNDING AND OPERATION OF THE IASB -- ENFORCEMENT -- THE PATH TO CONVERGENCE -- Chapter 4: Internationalization and the G4+1 Countries -- INTRODUCTION -- AUSTRALIA AND NEW ZEALAND -- CANADA -- UNITED KINGDOM -- UNITED STATES -- Chapter 5: Different Views of Convergence -- INTRODUCTION -- JAPAN -- MALAYSIA -- PEOPLE'S REPUBLIC OF CHINA -- TAIWAN, REPUBLIC OF CHINA -- ISLAMIC FINANCE AND STANDARD SETTING -- Chapter 6: Responding to Internationalization -- PROGRESS AND PROBLEMS -- EFFECTS AND ACTION -- Chapter 7: The Role of the Accountant -- THE RIPPLE EFFECT -- THE MAIN CHANGES -- THE LINK WITH CORPORATE GOVERNANCE -- FINAL CHECK -- Bibliography -- Part Two: GUIDE TO INTERNATIONAL FINANCIAL REPORTING STANDARDS -- Introduction to the Guide -- INTERNATIONAL FINANCIAL REPORTING STANDARDS -- INTERPRETATIONS OF INTERNATIONAL FINANCIAL REPORTING STANDARDS -- CURRENT ACTIVITIES -- Framework for the Preparation and Presentation of Financial Statements -- IAS 1 Presentation of Financial Statements -- IAS 2 Inventories -- IAS 7 Cash Flow Statements -- IAS 8 Accounting Policies, Changes in Accounting Estimates, and Errors -- IAS 10 Events after the Balance Sheet Date -- IAS 11 Construction Contracts -- IAS 12 Income Taxes -- IAS 14 Segment Reporting. International Financial Reporting Standards (DE-588)4699643-6 gnd rswk-swf Financial statements ; Standards ; Dictionaries Financial statements ; Standards Electronic books International Financial Reporting Standards (DE-588)4699643-6 s DE-604 Ong, Audra Wei-Ming ca. 20./21. Jh. Verfasser (DE-588)1323170103 aut Digitalisierung UB Augsburg - ADAM Catalogue Enrichment application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=034878782&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis Digitalisierung UB Augsburg - ADAM Catalogue Enrichment application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=034878782&sequence=000003&line_number=0002&func_code=DB_RECORDS&service_type=MEDIA Klappentext |
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