Financial Reporting and Analysis

ISBN-13: 9780470695036 / Angielski / Miękka / 2010 / 392 str.

John Dunn

Opis

Financial reporting provides an overview of a business' profitability and financial condition in both short and long term. A hot topic in the current market climate. Financial Reporting and Regulation explains the meaning behind the rules of financial reporting, as opposed to just the implementation of these rules. It contains sufficient detail on the application of standards to enable the reader to appreciate the effects of the rules, and the logic behind them is described in terms of the reasoning and history behind their development. This will give readers a more informed insight of the regulations than many of the "practical" books currently on the market.

Spis treści

About the Author ix

Preface xi

Chapter 1 Published Accounts 1

Chapter 2 An Overview of Regulation 39

Chapter 3 Reading a Set of Published Accounts 59

Chapter 4 Academic Research and the Study of Accounting 69

Chapter 5 The Conceptual Framework 91

Chapter 6 Accounting for Tax 111

Chapter 7 Reporting Earnings and Earnings Quality 135

Chapter 8 Property, Plant, and Equipment 161

Chapter 9 Intangible Non–current Assets: Measurement and Disclosure 189

Chapter 10 Accounting for Inventory and

Construction Contracts 213

Chapter 11 Accounting for Liabilities 239

Chapter 12 Introduction to Group Accounts 269

Chapter 13 The Mechanics of Consolidation 285

Chapter 14 Review Chapter 315

Answers to End–of–Chapter Questions 323

Index 371