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…mehr
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.
Published Accounts Introduction Enron - an extreme case of bad accounting Principals and agents Presentation of financial statements Preparing a set of financial statements Some important points about preparing the statements Summary Appendix - basic bookkeeping and property, plant and equipment Tutorial questions Questions with answers Overview of Regulation Introduction A brief history Standard setting in the UK International standards Standard setting in the real world 2/10 The external auditor Summary Tutorial questions Form and Context of an Annual Report Introduction Preparing financial statements in the real world Avoiding headaches Summary Tutorial questions Academic Research and Reporting Regulation Introduction Sources of information and understanding The Accounting literature Positive research Critical research "Business accounting" Summary Tutorial questions The Conceptual Framework Introduction The need for a conceptual framework The quest for a conceptual framework Do we have a conceptual framework? Summary Tutorial questions Accounting for tax Introduction Some basic tax rules Dealing with forecasting errors IAS 12 - Income Taxes Deferred tax A word about timing differences The history of deferred tax in the UK IAS 12 and deferred tax Presentation requirements Summary Tutorial questions Reporting Earnings and Earnings Quality Introduction Earnings per share and some dubious algebra IAS 1 and some solutions IAS 8 and some further clarifications Discontinued activities Segmental reporting Summary Tutorial questions Accounting for Property, Plant and Equipment Introduction The nature of tangibles Recognition Depreciation Revaluing assets Impairment Investment properties Disclosure requirements Summary Tutorial questions Accounting for Intangibles Introduction The nature of intangibles Definition and recognition Accounting choices IAS 38 Development and other internally generated intangibles Recognition of an expense Measurement after recognition Disclosure Summary Tutorial Questions Accounting for Inventory Introduction The problems with inventory IAS 2 Construction contracts IAS 11 Summary Tutorial questions Accounting for Liabilities Introduction The problems with liabilities Leasing Debt v equity Summary Tutorial questions Introduction to Consolidation Introduction Groups of companies Imagine... What is a subsidiary? Publishing group accounts Summary Tutorial questions The Mechanics of Consolidation Introduction The basic principles Cost of control Inter-company trading and balances Minority interests Summary Tutorial questions In Summary Overview of accounting - what have we learned?
Published Accounts Introduction Enron - an extreme case of bad accounting Principals and agents Presentation of financial statements Preparing a set of financial statements Some important points about preparing the statements Summary Appendix - basic bookkeeping and property, plant and equipment Tutorial questions Questions with answers Overview of Regulation Introduction A brief history Standard setting in the UK International standards Standard setting in the real world 2/10 The external auditor Summary Tutorial questions Form and Context of an Annual Report Introduction Preparing financial statements in the real world Avoiding headaches Summary Tutorial questions Academic Research and Reporting Regulation Introduction Sources of information and understanding The Accounting literature Positive research Critical research "Business accounting" Summary Tutorial questions The Conceptual Framework Introduction The need for a conceptual framework The quest for a conceptual framework Do we have a conceptual framework? Summary Tutorial questions Accounting for tax Introduction Some basic tax rules Dealing with forecasting errors IAS 12 - Income Taxes Deferred tax A word about timing differences The history of deferred tax in the UK IAS 12 and deferred tax Presentation requirements Summary Tutorial questions Reporting Earnings and Earnings Quality Introduction Earnings per share and some dubious algebra IAS 1 and some solutions IAS 8 and some further clarifications Discontinued activities Segmental reporting Summary Tutorial questions Accounting for Property, Plant and Equipment Introduction The nature of tangibles Recognition Depreciation Revaluing assets Impairment Investment properties Disclosure requirements Summary Tutorial questions Accounting for Intangibles Introduction The nature of intangibles Definition and recognition Accounting choices IAS 38 Development and other internally generated intangibles Recognition of an expense Measurement after recognition Disclosure Summary Tutorial Questions Accounting for Inventory Introduction The problems with inventory IAS 2 Construction contracts IAS 11 Summary Tutorial questions Accounting for Liabilities Introduction The problems with liabilities Leasing Debt v equity Summary Tutorial questions Introduction to Consolidation Introduction Groups of companies Imagine... What is a subsidiary? Publishing group accounts Summary Tutorial questions The Mechanics of Consolidation Introduction The basic principles Cost of control Inter-company trading and balances Minority interests Summary Tutorial questions In Summary Overview of accounting - what have we learned?
Es gelten unsere Allgemeinen Geschäftsbedingungen: www.buecher.de/agb
Impressum
www.buecher.de ist ein Shop der buecher.de GmbH & Co. KG Bürgermeister-Wegele-Str. 12, 86167 Augsburg Amtsgericht Augsburg HRA 13309
