Joanne Horton, Kevin McMeeking, Richard Macve

Advanced Financial Accounting and Reporting

Theory, Practice and Evidence

• Gebundenes Buch

Produktbeschreibung

The main emphasis of this textbook is on financial accounting and reporting in the context of its relationship to stock market prices. With an authoritative voice, the book goes beyond standard texts on 'how to do IFRS accounting' to critically examine the rationales underlying accounting policy choice and its regulation and provide insight into the drivers of accounting change.

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Produktdetails

• Verlag: Taylor & Francis Ltd
• Seitenzahl: 512
• Erscheinungstermin: 30. März 2030
• Englisch
• Abmessung: 246mm x 189mm
• ISBN-13: 9780415669177
• ISBN-10: 0415669170
• Artikelnr.: 32727962

Inhaltsangabe

1. Rationales for Financial Reporting and Regulation 2. Conceptual
Framework 3. Income Measurement and Capital Maintenance 4. Historical Cost
Accounting (HCA) 5. Current Value Accounting (CVA) 6. Accounting for Groups
7. Accounting for Foreign Currencies 8. Accounting for Tangible Non-Current
Assets 9. Accounting for Intangibles: Goodwill and R&D 10. Accounting for
Inventories and Long-Term Contracts 11. Accounting for Financial
Instruments: Long-Term Liabilities 12. Accounting for Equity and
Liabilities 13. Accounting for Pensions 14. Accounting for Financial
Performance 15. Accounting for Taxation 16. Analysis and Interpretation of
Financial Reports 17. Information Intermediaries 18. Accounting Quality 19.
Accounting Based Stock Market Anomalies 20. Accounting Globalization 21.
And finally...Some Examples of how Changes in Financial Accounting and
Reporting are being Driven