Descripción
Idioma Inglès. This engaging new book takes a refreshing approach to the subject of intermediate level financial accounting. As well as presenting the standards clearly, with global, real-life examples, it examines the debates surrounding them and analysis of their requirements. In addition to this it also considers the user's perspective, as well as the preparer's, where relevant, helping students to appreciate the implications of the information to the business. A wealth of examples will allow students to check their understanding of the material, and to prepare for professional exams.
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INDICE
1 The Growth of Corporate Reporting 2 Regulating Corporate Financial Reporting 3 Preparation and Presentation of Financial Statements 4 The Statement of Financial Position - Tangible Non-Current Assets 5 The Statement of Financial Position - Intangible Assets and Impairment 6 The Statement of Financial Position - Equity and Non-Current Liabilities 7 The Statement of Profit or Loss - Revenue 8 The Statement of Profit or Loss - Costs 9 The Statement Of Comprehensive Income 10 Statement of Cash Flows 11 Financial Instruments - Introduction 12 Financial Instruments - The Standards 13 Accounting Policies and Provisions 14 Income Taxes and Leases 15 Specific Business Activities 16 Business Combinations and Consolidated Financial Statements 17 Accounting for Entity Relationships 18 Interims and Year Ends 19 The Analysis of Corporate Reports 20 The Corporate Reporting Package (CRP) 21 The Future of Corporate Reporting.