Beschreibung
Inhaltsangabe* Published Accounts * Introduction * Enron an extreme case of bad accounting * Principals and agents * Presentation of financial statements * Preparing a set of financial statements * Some important points about preparing the statements * Summary * Appendix basic bookkeeping and property, plant and equipment * Tutorial questions * Questions with answers * Overview of Regulation * Introduction * A brief history * Standard setting in the UK * International standards * Standard setting in the real world 2/10 * The external auditor * Summary * Tutorial questions * Form and Context of an Annual Report * Introduction * Preparing financial statements in the real world * Avoiding headaches * Summary * Tutorial questions * Academic Research and Reporting Regulation * Introduction * Sources of information and understanding * The Accounting literature * Positive research * Critical research * "Business accounting" * Summary * Tutorial questions * The Conceptual Framework * Introduction * The need for a conceptual framework * The quest for a conceptual framework * Do we have a conceptual framework? * Summary * Tutorial questions * Accounting for tax * Introduction * Some basic tax rules * Dealing with forecasting errors * IAS 12 Income Taxes * Deferred tax * A word about timing differences * The history of deferred tax in the UK * IAS 12 and deferred tax * Presentation requirements * Summary * Tutorial questions * Reporting Earnings and Earnings Quality * Introduction * Earnings per share and some dubious algebra * IAS 1 and some solutions * IAS 8 and some further clarifications * Discontinued activities * Segmental reporting * Summary * Tutorial questions * Accounting for Property, Plant and Equipment * Introduction * The nature of tangibles * Recognition * Depreciation * Revaluing assets * Impairment * Investment properties * Disclosure requirements * Summary * Tutorial questions * Accounting for Intangibles * Introduction * The nature of intangibles * Definition and recognition * Accounting choices * IAS 38 * Development and other internally generated intangibles * Recognition of an expense * Measurement after recognition * Disclosure * Summary * Tutorial Questions * Accounting for Inventory * Introduction * The problems with inventory * IAS 2 * Construction contracts * IAS 11 * Summary * Tutorial questions * Accounting for Liabilities * Introduction * The problems with liabilities * Leasing * Debt v equity * Summary * Tutorial questions * Introduction to Consolidation * Introduction * Groups of companies * Imagine. * What is a subsidiary? * Publishing group accounts * Summary * Tutorial questions * The Mechanics of Consolidation * Introduction * The basic principles * Cost of control * Intercompany trading and balances * Minority interests * Summary * Tutorial questions * In Summary * Overview of accounting - what have we learned?
Leseprobe
Leseprobe
