Offering both technical and interpretative content, this is the only truly balanced financial accounting textbook to provide students not only with the 'how' and 'why' of financial information, but also guidance on what this means in practice.
Offering both technical and interpretative content, this is the only truly balanced financial accounting textbook to provide students not only with the 'how' and 'why' of financial information, but also guidance on what this means in practice.
Jennifer Maynard, BSc, ACA, is a Senior Teaching Fellow at the University of Warwick, where she teaches financial accounting and reporting at undergraduate level. This follows many years of teaching at Coventry University and international accounting firm experience. She also carries out external work for the ICAEW.
Inhaltsangabe
Introduction 1: Financial reporting and accounting Financial reporting in context 2: The financial reporting system 3: Corporate governance, sustainability, and ethics 4: Published financial statements of companies 5: Techniques for the interpretation of financial statements Income statement reporting issues 6: Reporting performance 7: Revenue from contracts with customers 8: Earnings per share 9: Taxation Statement of financial position reporting issues 10: Property, plant, equipment, and impairment 11: Intangible assets 12: Inventories 13: Liabilities 14: Financial instruments 15: Leases 16: Employee benefits and share based payments Consolidated financial statements 17: Subsidiaries 18: Associates, joint arrangements, and statements of cash flow 19: Interpretation of financial statements revisited
Introduction 1: Financial reporting and accounting Financial reporting in context 2: The financial reporting system 3: Corporate governance, sustainability, and ethics 4: Published financial statements of companies 5: Techniques for the interpretation of financial statements Income statement reporting issues 6: Reporting performance 7: Revenue from contracts with customers 8: Earnings per share 9: Taxation Statement of financial position reporting issues 10: Property, plant, equipment, and impairment 11: Intangible assets 12: Inventories 13: Liabilities 14: Financial instruments 15: Leases 16: Employee benefits and share based payments Consolidated financial statements 17: Subsidiaries 18: Associates, joint arrangements, and statements of cash flow 19: Interpretation of financial statements revisited
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