Financial Accounting and Reporting

Preface and acknowledgements Guided tour of MyAccountingLab



Part 1

PREPARATION OF FINANCIAL STATEMENTS

1 Accounting and reporting on a cash flow basis

2 Accounting and reporting on an accrual accounting basis

3 Preparation of statements of financial statements

4 Annual Report: additional financial statements

5 Statements of cash flows



Part 2

INCOME AND ASSET VALUE MEASUREMENT SYSTEMS

6 Income and asset value measurement: an economist's approach40

7 Accounting for price-level changes

8 Revenue Recognition



Part 3

REGULATORY FRAMEWORK AN ATTEMPT TO ACHIEVE UNIFORMITY99

9 Financial reporting evolution of global standards

10Concepts evolution of a global conceptual framework

11 Ethical behaviour and implications for accountants



Part 4

STATEMENT OF FINANCIAL POSITION EQUITY, LIABILITY AND ASSET MEASUREMENT AND DISCLOSURE

12Share capital, distributable profits and reduction of capital

13Liabilities

14Financial instruments

15Employee benefits

16Taxation in company accounts

17Property, plant and equipment (PPE)

18Leasing

19R goodwill; intangible assets and brands

20Inventories

21Construction contracts



Part 5

CONSOLIDATED ACCOUNTS

22Accounting for groups at the date of acquisition

23Preparation of consolidated statements of financial position after the date of acquisition

24Preparation of consolidated statements of comprehensive income, changes in equity and cash flows

25Accounting for associates and joint ventures

26Accounting for the effects of changes in foreign exchange rates under IAS 21



Part 6

INTERPRETATION

27Earnings per share

28Review of financial ratio analysis

29Analytical analysis selective use of ratios

30An introduction to financial reporting on the Internet



Part 7

ACCOUNTABILITY

31 Corporate governance ;

32 Sustainability environmental and social reporting