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Full Description
This engaging new textbook takes a refreshing approach to the subject of intermediate level financial reporting. As well as presenting the IFRS clearly, with global, real-life examples, it examines not only the debates surrounding their historical development but also critically analyses their current requirements and looks ahead to future challenges in this rapidly changing field. Encouraging students to do more than simply perform calculations, the book considers both the user's perspective, as well as the preparer's, where relevant, allowing an appreciation of the implications of financial information to a business. This text is aimed at undergraduate, intermediate-level modules on financial reporting on Accounting degrees.
Contents
1 The Growth of Corporate Reporting.- 2 Regulating Corporate Financial Reporting.- 3 Preparation and Presentation of Financial Statements.- 4 The Statement of Financial Position - Tangible Non-Current Assets.- 5 The Statement of Financial Position - Intangible Assets and Impairment.- 6 The Statement of Financial Position - Equity and Non-Current Liabilities.- 7 The Statement of Profit or Loss - Revenue.- 8 The Statement of Profit or Loss - Costs.- 9 The Statement Of Comprehensive Income.- 10 Statement of Cash Flows.- 11 Financial Instruments - Introduction.- 12 Financial Instruments - The Standards.- 13 Accounting Policies and Provisions.- 14 Income Taxes and Leases.- 15 Specific Business Activities.- 16 Business Combinations and Consolidated Financial Statements.- 17 Accounting for Entity Relationships.- 18 Interims and Year Ends.- 19 The Analysis of Corporate Reports.- 20 The Corporate Reporting Package (CRP).- 21 The Future of Corporate Reporting.
