Advanced Financial Reporting and Analysis

Chapter 1 A Brief Introduction to the Text 1
Chapter 2 Professions and Professionalism 7
Chapter 3 Ethics 21
Chapter 4 An Overview of Accounting Problems 43
Chapter 5 Accounting and Corporate Governance 61
Chapter 6 Accounting for Post-Retirement Benefits 83
Chapter 7 Income, Value and Financial Reporting 103
Chapter 8 Financial Instruments 141
Chapter 9 Group Accounts 173
Chapter 10 The Mechanics of Consolidation 187
Chapter 11 More Complicated Group Structures 223
Chapter 12 Changes in Groups 253
Chapter 13 Foreign Currencies 275
Chapter 14 International Accounting 307
Chapter 15 Accounting for the Environment 327
Chapter 16 Writing a Dissertation 345
Appendix: Answers to End-of-Chapter Questions 357
Index 391