Preface and acknowledgements
Guided tour of MyAccountingLab
Part 1 INCOME AND ASSET VALUE MEASUREMENT SYSTEMS
1 Accounting and reporting on a cash flow basis
2 Accounting and reporting on an accrual accounting basis
3 Income and asset value measurement: an economist's approach
4 Accounting for price-level changes
Part 2 REGULATORY FRAMEWORK AN ATTEMPT TO ACHIEVE UNIFORMITY
5 Financial reporting evolution of global standards
6 Concepts evolution of a global conceptual framework
7 Ethical behaviour and implications for accountants
8 Preparation of statements of comprehensive income and financial position
9 Annual Report: Additional financial statements
Part 3 STATEMENT OF FINANCIAL POSITION EQUITY, LIABILITY AND ASSET MEASUREMENT AND DISCLOSURE
10 Share capital, distributable profits and reduction of capital
11 Off balance sheet finance
12 Financial instruments
13 Employee benefits
14 Taxation in company accounts
15 Property, plant and equipment (PPE)
16 Leasing
17 R&D; goodwill and intangible assets; brands
18 Inventories
19 Construction contracts
Part 4 CONSOLIDATED ACCOUNTS
20 Accounting for groups at the date of acquisition
21 Preparation of consolidated statements of financial position after the date of acquisition
22 Preparation of consolidated statements of comprehensive income and consolidated statements of changes in equity
23 Accounting for associates and joint ventures
24 Accounting for the effects of changes in foreign exchange rates under IAS 21
Part 5 INTERPRETATION
25 Earnings per share
26 Statements of cash flows
27 Review of financial ratio analysis
28 Analytical analysis the selective use of ratios
29 An introduction to financial reporting on the Internet
Part 6 ACCOUNTABILITY
30 Corporate governance
31 Sustainability environmental and social reporting
Appendix: Outline solutions to selected exercises
Index
