Financial Accounting and Reporting, 21st edition provides a complete overview of this demanding subject, equipping you with the knowledge to understand, prepare and critically discuss IFRS-compliant financial statements with reference to the wider context and practice of financial reporting.
By covering technical areas using step-by-step worked examples, and drawing out the commercial implications, this comprehensive and detailed textbook can become a companion to your modules in financial accounting and reporting across more than one stage of your course.
Including both theoretical principles and up-to-date practical applications of international standards, this textbook provides you with a foundation to develop the skills you need to advance your career.
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Preface Acknowledgements PART 1 Introduction to accounting on a cash flow and accrual accounting basis
Accounting and reporting on a cash flow basis
Accounting and reporting on an accrual accounting basis
PART 2 Accountability
Corporate governance
Ethical behaviour and implications for accountants
Integrated reporting: sustainability, environmental and social
PART 3 Preparation of internal and published financial statements
Preparation of financial statements of profit or loss and other comprehensive income, changes in equity and financial position
Annual report: additional financial disclosures
Statements of cash flows
Accounting for price-level changes
PART 4 Regulatory framework – an attempt to achieve uniformity
Financial reporting – evolution of global standards
Concepts – evolution of an international conceptual framework
PART 5 Accounting for the elements of the financial statements
Share capital, distributable profits and reduction of capital
Property, plant and equipment (PPE)
Intangible assets
Inventories
Liabilities
Leasing
Revenue recognition
Taxation in company accounts
Employee benefits
Financial instruments
PART 6 Consolidated accounts
Accounting for groups at the date of acquisition
Preparation of consolidated statements of financial position after the date of acquisition
Preparation of consolidated statements of profit or loss, changes in equity and cash flows
Accounting for associates and joint arrangements
Introduction to accounting for exchange differences
PART 7 Interpretation
Earnings per share
Review of financial ratio analysis
Analysis of published financial statements
Glossary Index
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