Financial Accounting and Reporting is the most up to date text on the market. Now fully updated in its fifteenth edition, it includes extensive coverage of International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS). This market-leading text offers students a clear, well-structured and comprehensive treatment of the subject. Supported by illustrations and exercises, the book provides a strong balance of theoretical and conceptual coverage and is available with MyAccountingLab. Students using this book will gain the knowledge and skills to help them apply current standards, and critically appraise the underlying concepts and financial reporting methods. What is MyAccountingLab? It is an online tutorial and assessment system that has been gaining popularity with students and instructors across the globe for over ten years. With more than 300,000 registered students in 2010 doing 4 million assignments, MyAccountingLab is the most effective and reliable learning solution for accounting available today. Features include: A personalised study plan for each student * A bank of problems which can be used for self-study or assigned by instructors as homework, tests or quizzes and which are automatically marked * Learning aids which help guide students step-by-step through solving a problem and provides them with instant feedback * An annotatable eBook for quick reference and convenience * Exportable gradebook To learn more, visit www.myaccountinglab.com
| ISBN | 0273760882 | | Weight (grammes) | 1536 | | ISBN13 | 9780273760887
(What's this?) | | Published in | Harlow | | Publisher | Pearson Education Limited | | Previous ISBN | 9780273744535 | | Imprint | Financial Times Prentice Hall | | Height (mm) | 243 | | Format | Multimedia Item | | Width (mm) | 190 | | Publication date | 01 Sep 2011 | | Spine width (mm) | 32 | | DEWEY | 657 | | Academic level | Tertiary education | | DEWEY edition | DC22 | |
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Preface and acknowledgements Guided tour of MyAccountingLab Part 1: PREPARATION OF FINACIAL STATEMENTS 1 Accounting and reporting on a cash flow basis 2 Accounting and reporting on an accrual accounting basis 3 Preparation of statements of financial statements 4 Annual Report: additional financial statements 5 Statements of cash flows Part 2: INCOME AND ASSET VALUE MEASUREMENT SYSTEMS 6 Income and asset value measurement: an economist's approach 7 Accounting for price-level changes 8 Revenue Recognition Part 3: REGULATORY FRAMEWORK AN ATTEMPT TO ACHIEVE UNIFORMITY99 9 Financial reporting evolution of global standards 10 Concepts evolution of a global conceptual framework 11 Ethical behaviour and implications for accountants Part 4: STATEMENT OF FINANCIAL POSITION EQUITY, LIABILITY AND ASSET MEASUREMENT AND DISCLOSURE 12 Share capital, distributable profits and reduction of capital 13 Liabilities 14 Financial instruments 15 Employee benefits 16 Taxation in company accounts &nbp; 17 Property, plant and equipment (PPE) 18 Leasing 19 R&D, goodwill, intangible assets and brands 20 Inventories 21 Construction contracts Part 5: CONSOLIDATED ACCOUNTS 22 Accounting for groups at the date of acquisition 23 Preparation of consolidated statements of financial position after the date of acquisition 24 Preparation of consolidated statements of comprehensive income, changes in equity and cash flows 25 Accounting for associates and joint ventures 26 Accounting for the effects of changes in foreign exchange rates under IAS21 Part 6: INTERPRETATION 27 Earnings per share 28 Review of financial ratio analysis 29 Analytical analysis selective use of ratios 30 An introduction to financial reporting on the Internet Part: ACCOUNTABILITY 31 Corporate governance 32 Sustainability environmental and social reporting
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