Financial Accounting and Reporting 18th Edition

This market leading text provides comprehensive coverage of financial accounting and reporting to enable you to discuss and apply IFRS compliant financial statements. With the balance of theoretical principles and practical applications, this book will aid you in the advancement of your studies and professional career.

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• PART 1 Introduction to accounting on a cash flow and accrual accounting basis
• 1   Accounting and reporting on a cash flow basis   
• 2   Accounting and reporting on an accrual accounting basis  
• PART 2 Preparation of internal and published financial statements
• 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 3 Regulatory framework – an attempt to achieve uniformity  
• 6   Financial reporting – evolution of global standards   
• 7   Concepts – evolution of an international conceptual framework
• 8    Ethical behaviour and implications for accountants
• PART 4 Income and asset value measurement systems   
• 9   Income and asset value measurement: an economist’s approach
• 10 Accounting for price-level changes   
• 11   Revenue recognition  
• PART 5 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 6 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 7 Interpretation
• 27   Earnings per share  
• 28   Review of financial statements for management purposes
• 29   Analysis of published financial statements
• 30   An introduction to digital financial reporting
• PART  8 Accountability
• 31   Corporate governance  
• 32   Integrated reporting - sustainability – environmental and social  
• Index