Financial Accounting and Reporting: An International Approach

Auteur

Dr. Anne Marie Ward is a Professor of Accounting in the Department of Accounting, Finance and Economics at the University of Ulster at Jordanstown, Northern Ireland. She is also a qualified Chartered Accountant.

Texte du rabat

Financial Accounting and Reporting: An International Approach is an adaptation of McGraw-Hill Australia's bestselling financial accounting text Australian Financial Accounting by Craig Deegan, authored by Anne Marie Ward of Ulster University. Set within an international context, with a solid grounding in IAS/ IFRS, the book provides students with a detailed grasp of reporting requirements in and accessible and engaging manner. Up to date throughout and complete in theoretical and practical coverage, the book successfully communicates the detail necessary to understand, challenge and critically evaluate financial reporting. The result gives students a strong foundation for current study and their future professional lives.

Résumé
An adaptation of McGraw-Hill Australia's financial accounting text Australian Financial Accounting by Craig Deegan, authored by Anne Marie Ward of Ulster University. It communicates the detail necessary to understand, challenge and critically evaluate financial reporting.

Contenu

Part 1 The Accounting Environment
Chapter 1 An Overview of the external reporting environment
Chapter 2 The conceptual framework of accounting and its relevance to financial reporting
Part 2 Theories of Accounting
Chapter 3 Theories of financial accounting
Part 3 Accounting for Assets
Chapter 4 An overview of accounting for assets
Chapter 5 Depreciation of property, plant and equipment
Chapter 6 Revaluations and impairment testing of non-current assets
Chapter 7 Inventory
Chapter 8 Accounting for intangibles
Part 4 Accounting for Liabilities and Owners' Equity
Chapter 9 An overview of accounting for liabilities
Chapter 10 Accounting for leases
Chapter 11 Share capital and reserves
Chapter 12 Accounting for financial instruments
Chapter 13 Revenue recognition issues
Chapter 14 The statement of comprehensive income and statement of changes in equity
Chapter 15 Accounting for income taxes
Part 5 Accounting for the Disclosure of Cash Flows
Chapter 16 The Statement of Cash Flows
Part 6 Disclosure Issues
Chapter 17 Events accruing after the reporting date
Chapter 18 Related-party disclosures
Chapter 19 Earnings per share
Part 7 Accounting for Equity Interests in other Entities
Chapter 20 Accounting for group structures
Chapter 21 Further consolidation issues I: accounting for intragroup transactions
Chapter 22 Further consolidation issues II: accounting for non-controlling interests
Chapter 23 Further consolidation issues III: accounting for indirect ownership interests
Part 8 Foreign Currency
Chapter 24 Accounting for foreign currency transactions
Chapter 25 Translating the financial statements of foreign operations
Part 9 Corporate Social Responsibility Reporting
Chapter 26 Accounting for corporate social responsibility