Advanced financial reporting : a complete guide to IFRS

Derry Cotter

<P><I>International Financial Reporting </I>provides a current and comprehensive guide to international accounting standards. Covering both IFRS and IAS, this book adopts a user-friendly structure. By clearly explaining the theory behind each standard and then illustrating its application in worked examples, this text makes a technical subject accessible and easy to understand. </P><P>This text has been written primarily for intermediate and advanced students of Financial Reporting studying an undergraduate or masters level programme. It is also appropriate for students studying for professional exams on IFRS.</P>

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  • <P><STRONG>Contents</STRONG></P><P><STRONG>Part 1: A BRIEF HISTORY OF ACCOUNTING</STRONG></P><P><STRONG>1. The rise of Accounting                                                                                          <BR></STRONG>Accounting in ancient times<BR>Evolution of double entry book-keeping<BR>Economic consequences of financial statements<BR>Impact of technological revolution</P><P><STRONG>Part 2: A THEORETICAL FRAMEWORK FOR ACCOUNTING </STRONG></P><P><STRONG>2. Conceptual framework                                                                                             <BR></STRONG>Introduction to IASB’s Framework<BR>Objective of financial reporting<BR>Financial statements<BR>      - underlying assumptions<BR>      - qualitative characteristics<BR>      - elements<BR>      - measurement basis<BR>      - recognition criteria<BR>      - capital maintenance concepts </P><P><STRONG>3. Alternative income models</STRONG>                                                                                       Historical cost accounting<BR>Current purchasing power<BR>Current cost accounting</P><P><STRONG>Part 3: FINANCIAL REPORTING REGULATION<BR><BR>4. The regulatory environment                                                                                     <BR></STRONG>Purpose of regulation<BR>Sources of regulation<BR>Role of management<BR>Impact of financial statements</P><P><STRONG>5. The Annual Report                                                                                                   <BR></STRONG>Contents of the annual report<BR>Evolution of the annual report</P><P><STRONG>6. Accountability</STRONG>                                                                                                        Creative accounting<BR>Corporate governance<BR>Ethics<BR>Whistle-blowing<BR>Corporate social reporting<BR>Environmental accounting</P><P><STRONG>Part 4: PRESENTATION OF FINANCIAL STATEMENTS</STRONG></P><P><STRONG>7. Presentation of financial statements</STRONG>                                                                   Objective of IAS 1<BR>Components of financial statements<BR>Sample financial statements </P><P><STRONG>8. Statement of cash flows                                                                                         <BR></STRONG>Introduction<BR>Presentation of a statement of cash flows</P><P><STRONG>9. Accounting policies, accounting estimates and errors</STRONG>                                       Accounting policies<BR>Factors that influence management’s choice of accounting policies <BR>Changes in accounting estimates<BR>Errors</P><P><STRONG>10. Interim financial reporting                                                                                   </STRONG></P><P><STRONG>Part 5: ACCOUNTING FOR ASSETS<BR><BR>11. Inventories                                                                                                         <BR></STRONG>Classification of inventory<BR>Measurement of cost<BR>Net realisable value</P><P><STRONG>12. Construction contracts                                                                                   <BR></STRONG>Definition of a construction contract<BR>Accounting for construction contracts<BR>Presentation in financial statements</P><P><STRONG>13. Property, plant and equipment                                                                            <BR></STRONG>Recognition of P, P & E in financial statements<BR>Measurement of P, P & E.<BR>Depreciation<BR>Decrecognition</P><P><STRONG>14. Intangible assets                                                                                                  <BR></STRONG>Recognition in statement of financial position<BR>Initial measurement<BR>Measurement subsequent to recognition<BR>Derecognition of an intangible asset</P><P><STRONG>15. Investment property                                                                                      <BR></STRONG>Definition of investment property<BR>Recognition in statement of financial position<BR>Measurement at recognition<BR>Measurement after recognition</P><P><STRONG>16. Impairment of assets                                                                                    <BR></STRONG>Identifying an impaired asset<BR>Impairment review procedures<BR>Recognising an impairment loss<BR>Reversal of an impairment loss<BR>Impairment of goodwill</P><P><STRONG>17. Non-current assets held for sale and discontinued operations      <BR></STRONG>Assets held for sale<BR>Discontinued operations</P><P><STRONG>Part 6: LIABILITIES AND EQUITY</STRONG></P><P><STRONG>18. Share-based payment                                                                                          <BR></STRONG>Introduction<BR>Equity settled share-based payment <BR>Cash settled share-based payment <BR>Share-based payment transactions with a cash alternative</P><P><STRONG>19. Income taxes                                                                                            <BR></STRONG>Current tax<BR>Deferred tax</P><P><STRONG>20. Employee benefits                                                                            <BR></STRONG>Short-term employee benefits<BR>Post-employment benefits<BR>Other long-term employee benefits<BR>Termination benefits</P><P><STRONG>21. Provisions, contingent liabilities and contingent assets             <BR></STRONG>Introduction<BR>Provisions<BR>Contingent liabilities and contingent assets</P><P><STRONG>Part 7: CONSOLIDATED FINANCIAL STATEMENTS</STRONG></P><P><STRONG>22. Introduction to group accounts                                                               <BR></STRONG>Definition of a group<BR>Parents and subsidiaries<BR>Consolidation procedures</P><P><STRONG>23. Consolidated statement of financial position                                         <BR></STRONG>Date of acquisition<BR>Post-acquisition periods<BR>Goodwill and bargain purchase<BR>Non-controlling interests<BR>Elimination of unrealised profits<BR>Intra-group balances<BR><BR><STRONG>24. Consolidated statement of comprehensive income                                <BR></STRONG>Intra-group items<BR>Non-controlling interests<BR>Dividends<BR>Subsidiary acquired during the reporting period </P><P><STRONG>25. Business combinations                                                                        <BR></STRONG>The acquisition method<BR>Recognition and measurement of assets and liabilities acquired<BR>Measurement period<BR>Subsequent measurement and accounting<BR>Separate financial statements of a parent</P><P><STRONG>26. Changes in ownership                                                                         <BR></STRONG>Acquisition of shares<BR>- business combination achieved in stages<BR>- purchase of additional equity shares after control is attained<BR>Disposal of shares in a subsidiary<BR>- loss of control<BR>- disposals not resulting in a loss of control</P><P><STRONG>27. Investments in associates                                                                 <BR></STRONG>Definition of an associate<BR>Accounting for investments in associates<BR>Goodwill arising on the acquisition of shares in an associate<BR>Upstream and downstream transactions<BR>Reporting periods and accounting policies<BR>Losses of an associate</P><P><STRONG>28. Interests in joint ventures                                                                <BR></STRONG>Types of joint venture<BR>-         jointly controlled operations<BR>-         jointly controlled assets<BR>-         jointly controlled entities</P><P><STRONG>29. Consolidated statement of cash flows                                              <BR></STRONG>Acquisition of a subsidiary during the period<BR>Non-controlling interests<BR>Impairment of goodwill<BR>Investments which are equity-accounted<BR>Disposal of a subsidiary during the period</P><P><STRONG>Part 8: MISCELLANEOUS ACCOUNTING ISSUES</STRONG></P><P><STRONG>30. Events after the reporting period</STRONG>                                                  <BR>Adjusting events<BR>Non-adjusting events</P><P><STRONG>31. Leases                                                                                            <BR></STRONG>Key definitions and classification of leases<BR>Accounting by lessees<BR>Accounting by lessors         </P><P><STRONG>32. Revenue                                                                                                                          <BR></STRONG>Measurement of revenue<BR>Categories of revenue: sale of goods
  • rendering of services
  •  interest, royalties and dividends<BR>Customer loyalty programmes   </P><P><STRONG>33. Accounting for government grants                                              <BR></STRONG>Initial recognition of grants<BR>Recognition as income<BR>Accounting treatment of government grants<BR>Repayment of government grants</P><P><STRONG>34. The effects of changes in foreign exchange rates                     <BR></STRONG>Identifying an entity’s functional currency<BR>Recording transactions in an entity’s functional currency<BR>Monetary and non-monetary items<BR>Use of a presentation currency other than an entity’s functional currency<BR>Translation of a foreign operation </P><P><STRONG>35. Borrowing costs                                                                         <BR></STRONG>Borrowing costs incurred in respect of qualifying assets<BR>Other borrowing costs</P><P><STRONG>36. Related party disclosures                                                          <BR></STRONG>Identifying related parties<BR>Disclosure of related party transactions</P><P><STRONG>37. Financial reporting in hyperinflationary economies                 <BR></STRONG>Definition of a hyperinflationary economy<BR>The re-statement of financial statements</P><P><STRONG>Part 9: FINANCIAL INSTRUMENTS</STRONG></P><P><STRONG>38. Capital instruments, reduction of capital and distributable profits</STRONG>       Definition of a financial instrument<BR>Financial liabilities and equity instruments<BR>Classification of financial instruments</P><P><STRONG>39. Recognition and measurement of financial instruments                        <BR></STRONG>Classification and measurement of financial assets <BR>Financial liabilities </P><P><STRONG>40. Disclosure of financial instruments                                                                     </STRONG></P><P><STRONG>Part 10: FINANCIAL ANALYSIS41. Financsp
  •                                                                        <BR></STRONG>Limitations of financial statements<BR>Adjusting financial statements<BR>Criteria for a successful business<BR>Stock exchange/investor ratios<BR>Financial analysis of Ryanair and EasyJet</P><P><STRONG>42. Operating segments                                                                                 <BR></STRONG>Determining reportable segments<BR>Disclosure requirements</P><P><STRONG>43. Earnings per share                                                                                   <BR></STRONG>Calculation of basic EPS<BR>Changes in ordinary share capital when computing basic EPS<BR>Diluted EPS<BR>Presentation and disclosure<STRONG></STRONG></P><P><STRONG>Part 11: SPECIALIST ACTIVITIES</STRONG></P><P><STRONG>Accounting policies<BR></STRONG><STRONG>Changes in accounting policies</STRONG></P><P><STRONG>45. Exploration for and evaluation of mineral resources                             <BR></STRONG>Measurement of exploration and evaluation assets<BR>Presentation of assets<BR>Impairment of assets</P><P><STRONG>46. Accounting and reporting by retirement benefit plans        <BR></STRONG>Defined contribution plans<BR>Defined benefit plans</P><P><STRONG>47. Agriculture                                                                                       <BR></STRONG>Recognition and measurement of biological assets and agriculture produce<BR>Contracts for sale<BR>Government grants          </P><P><STRONG>Part 12: FIRST TIME ADOPTION of INTERNATIONAL ACCOUNTING STANDARDS</STRONG></P><P><STRONG>48. Rules for first time adoption of IFRS                                            <BR></STRONG>Introduction to IFRS 1<BR>Opening IFRS statement of financial position<BR>Exceptions to the retrospective application of other IFRSs</P><P><STRONG>Part 13: SMALL AND MEDIUM-SIZED ENTITIES</STRONG></P><P><STRONG>49. Accounting for small and medium-sized entities                          <BR></STRONG>Introduction to IFRS for SMEs<BR>Principal differences from full IFRS – Appendix 1<BR>Sample financial statements for SMEs – Appendix 2  <BR><BR><STRONG>Glossary of Terms                                                        </STRONG></P>

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書名 Advanced financial reporting : a complete guide to IFRS
著作者等 Cotter Derry
出版元 Financial Times/Prentice Hall
刊行年月 2012
ページ数 xx, 487 p.
大きさ 25 cm
ISBN 9780273732358
NCID BB08184586
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言語 英語
出版国 イギリス