Financial Accounting and Reporting, 17th Edition

Preface

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 financial statements of comprehensive income, changes in equity and financial position  

4 Annual Report: additional financial disclosures

5 Statements of cash flows   

Part 2

INCOME AND ASSET VALUE MEASUREMENT SYSTEMS   

6 Income and asset value measurement: an economist’s approach  

7 Accounting for price-level changes  

8 Revenue recognition   

Part 3

REGULATORY FRAMEWORK – AN ATTEMPT TO ACHIEVE UNIFORMITY  

9 Financial reporting – evolution of global standards  

10   Concepts – evolution of an international conceptual framework  

11   Ethical behaviour and implications for accountants

Part 4

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

12   Share capital, distributable profits and reduction of capital  

13   Liabilities  

14   Financial instruments  

15   Employee benefits   

16   Taxation in company accounts   

17   Property, plant and equipment (PPE)   

18   Leasing   

19   Intangible assets

20   Inventories   

21   Construction contracts

Part 5

CONSOLIDATED ACCOUNTS

22   Accounting for groups at the date of acquisition   

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

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

25   Accounting for associates and joint arrangements

26   Introduction to accounting for exchange differences  

Part 6

INTERPRETATION

27   Earnings per share

28   Review of financial statements for management purposes   

29   Analysis of published financial statements  

30   An introduction to financial reporting on the Internet

Part 7

ACCOUNTABILITY   

31   Corporate governance

32   Sustainability – environmental and social reporting

Index