Financial accounting and reporting:
Gespeichert in:
| Beteiligte Personen: | , |
|---|---|
| Format: | Buch |
| Sprache: | Englisch |
| Veröffentlicht: |
Harlow ; Munich [u.a.]
Pearson
2015
|
| Ausgabe: | 17. ed. |
| Schlagwörter: | |
| Links: | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=028149294&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| Umfang: | XXIX, 855 S. Ill. |
| ISBN: | 9781292080505 9781292080581 |
Internformat
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| 245 | 1 | 0 | |a Financial accounting and reporting |c Barry Elliott and Jamie Elliott |
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Datensatz im Suchindex
| _version_ | 1819251983824977920 |
|---|---|
| adam_text | Titel: Financial accounting and reporting
Autor: Elliott, Barry
Jahr: 2015
Contents
Preface xxi
Publisher s acknowledgements xxvii
Part I
PREPARATION OF FINANCIAL STATEMENTS 1
1 Accounting and reporting on a cash flow basis 3
I. I Introduction 3
1.2 Shareholders 3
1.3 What skills does an accountant require in respect of external reports? 4
1.4 Managers 4
1.5 What skills does an accountant require in respect of internal reports? 5
1.6 Procedural steps when reporting to internal users 5
1.7 Agency costs 8
1.8 Illustration of periodic financial statements prepared under the cash
flow concept to disclose realised operating cash flows 8
1.9 Illustration of preparation of statement of financial position 12
1.10 Treatment of non-current assets in the cash flow model 14
1. 11 What are the characteristics of these data that make them reliable? 15
1.12 Reports to external users 16
Summary 17
Review questions 18
Exercises 18
References 20
2 Accounting and reporting on an accrual accounting basis 21
2.1 Introduction 21
2.2 Historical cost convention 22
2.3 Accrual basis of accounting 22
2.4 Mechanics of accrual accounting - adjusting cash receipts and payments 23
2.5 Reformatting the statement of financial position 24
2.6 Accounting for the sacrifice of non-current assets 24
2.7 Published statement of cash flows 27
Summary 28
Review questions 29
Exercises 29
References 31
3 Preparation of financial statements of comprehensive
income, changes in equity and financial position 32
3.1 Introduction 32
3.2 Preparing an internal statement of income from a trial balance 32
3.3 Reorganising the income and expenses into one of the formats
required for publication 35
3.4 Format 1 : classification of operating expenses and other income
by function 36
3.5 Format 2: classification of operating expenses according to their nature 39
3.6 Other comprehensive income 39
3.7 How non-recurring or exceptional items can affect operating income 40
3.8 How decision-useful is the statement of comprehensive income?
3.9 Statement of changes in equity
3.10 The statement of financial position
3.11 The explanatory notes that are part of the financial statements
3.12 Has prescribing the formats meant that identical transactions are
reported identically?
3.13 Fair presentation
3.14 What does an investor need in addition to the primary financial
statements to make decisions?
Summary
Review questions
Exercises
References
4 Annual Report: additional financial disclosures
4.1 Introduction
4.2 IAS 10 Events after the Reporting Period
4.3 IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors
4.4 What do segment reports provide?
4.5 IFRS 8 Operating Segments
4.6 Benefits and continuing concerns following the issue of IFRS 8
4.7 Discontinued operations - IFRS 5 Non-current Assets Held for
Sale and Discontinued Operations
4.8 Held for sale - IFRS 5 Non-current Assets Held for Sale and
Discontinued Operations
4.9 IAS 24 Related Party Disclosures
Summary
Review questions
Exercises
References
42
42
43
44
47
50
51
55
56
57
66
67
67
67
69
71
72
76
79
80
82
87
87
88
98
5 Statements of cash flows 99
5.1 Introduction 99
5.2 Development of statements of cash flows 99
5.3 Applying IAS 7 (revised) Statements of Cash Flows 100
5.4 Step approach to preparation of a statement of cash flows -
indirect method 103
5.5 Additional notes required by IAS 7 106
5.6 Analysing statements of cash flows 107
5.7 Approach to answering questions with time constraints 112
5.8 Preparing a statement of cash flows when no statement of income is
available 115
5.9 Critique of cash flow accounting 117
Summary 117
Review questions 117
Exercises 118
References 125
Part 2
INCOME AND ASSET VALUE MEASUREMENT SYSTEMS 127
6 Income and asset value measurement:
an economist s approach 129
6.1 Introduction 129
6.2 Role and objective of income measurement 129
6.3 Accountant s view of income, capital and value 132
6.4 Critical comment on the accountant s measure 135
6.5 Economist s view of income, capital and value 136
6.6 Critical comment on the economist s measure 142
6.7 Income, capital and changing price levels 142
Summary 144
Review questions 144
Exercises 145
References 147
Bibliography 147
7 Accounting for price-level changes 148
7.1 Introduction 148
7.2 Review of the problems of historical cost accounting (HCA) 148
7.3 Inflation accounting 149
7.4 The concepts in principle 149
7.5 The four models illustrated for a company with cash purchases
and sales 150
7.6 Critique of each model 154
7.7 Operating capital maintenance - a comprehensive example 157
7.8 Critique of CCA statements 168
7.9 The ASB approach 169
7.10 The IASC/IASB approach 171
7.11 Future developments 172
Summary 175
Review questions 175
Exercises 176
References 183
Bibliography 183
8 Revenue recognition 184
8.1 Introduction 184
8.2 IAS 18 Revenue 185
8.3 The issues involved in developing a new standard 186
8.4 The challenges under both IAS 18 and IFRS 15 187
8.5 IFRS 15 Revenue from Contracts with Customers 188
8.6 Five-step process to identify the amount and timing of revenue 189
8.7 Disclosures 200
Summary 201
Review questions 201
Exercises 203
References 207
Part 3
REGULATORY FRAMEWORK - AN ATTEMPT TO
ACHIEVE UNIFORMITY 209
9 Financial reporting - evolution of global standards 211
9.1 Introduction 211
9.2 Why do we need financial reporting standards? 211
9.3 Why do we need standards to be mandatory? 212
9.4 Arguments in support of standards 214
9.5 Arguments against standards 214
9.6 Standard setting and enforcement by the Financial Reporting
Council (FRC) in the UK 215
9.7 The International Accounting Standards Board 217
9.8 Standard setting and enforcement in the European Union 219
9.9 Standard setting and enforcement in the US 221
9.10 Advantages and disadvantages of global standards for publicly
accountable entities 223
9.1 I How do reporting requirements differ for non-publicly
accountable entities? 224
9.12 IFRS for SMEs 225
9.13 Why have there been differences in financial reporting? 226
9.14 Move towards a conceptual framework 230
Summary 230
Review questions 231
Exercises 231
References 232
10 Concepts - evolution of an international conceptual
framework 234
10.1 Introduction 234
10.2 Different countries meant different financial statements 234
10.3 Historical overview of the evolution of financial accounting theory 235
10.4 IASC Framework for the Presentation and Preparation of Financial
Statements 237
10.5 Conceptual Framework for Financial Reporting 2010 238
10.6 Chapter 4 content 242
10.7 A Review of the Conceptual Framework for Financial Reporting 243
Summary 245
Review questions 245
Exercises 246
References 247
11 Ethical behaviour and implications for accountants 248
11.1 Introduction 248
11.2 The meaning of ethical behaviour 248
11.3 The accounting standard-setting process and ethics 249
11.4 The IF AC Code of Ethics for Professional Accountants 250
11.5 Implications of ethical values for the principles versus rules-based
approaches to accounting standards 253
11.6 Ethics in the accountant s work environment - a research report 256
11.7 Implications of unethical behaviour for stakeholders using the
financial reports 258
11.8 The increasing role of whistle-blowing 263
11.9 Legal requirement to report - national and international regulation 265
11.10 Why should students learn ethics? 266
Summary 267
Review questions 268
Exercises 270
References 272
Part 4
STATEMENT OF FINANCIAL POSITION - EQUITY,
LIABILITY AND ASSET MEASUREMENT AND DISCLOSURE 273
12 Share capital, distributable profits and reduction of capital 275
12.1 Introduction 275
12.2 Common themes 275
12.3 Total owners equity: an overview 276
12.4 Total shareholders funds: more detailed explanation 277
12.5 Accounting entries on issue of shares 279
12.6 Creditor protection: capital maintenance concept 280
12.7 Creditor protection: why capital maintenance rules are necessary 280
12.8 Creditor protection: how to quantify the amounts available to
meet creditors claims 281
12.9 Issued share capital: minimum share capital 282
12.10 Distributable profits: general considerations 282
12.11 Distributable profits: how to arrive at the amount using
relevant accounts 284
12.12 When may capital be reduced? 284
12.13 Writing off part of capital which has already been lost and is not
represented by assets 284
12.14 Repayment of part of paid-in capital to shareholders or cancellation
of unpaid share capital 289
12.15 Purchase of own shares 290
Summary 292
Review questions 292
Exercises 292
References 297
13 Liabilities 298
13.1 Introduction 298
13.2 Provisions - a decision tree approach to their impact on the
statement of financial position 299
13.3 Treatment of provisions 300
13.4 The general principles that IAS 37 applies to the recognition of
a provision 300
13.5 Management approach to measuring the amount of a provision 301
13.6 Application of criteria illustrated 303
13.7 Provisions for specific purposes 303
13.8 Contingent liabilities 306
13.9 Contingent assets 306
13.10 ED IAS 37 Non-financial Liabilities 307
13.11 ED/2010/1 Measurement of Liabilities in IAS 37 314
Summary 314
Review questions 315
Exercises 315
References 320
14 Financial instruments 321
14.1 Introduction 321
14.2 Financial instruments - the lASB s problem child 321
14.3 IAS 32 Financial Instruments: Disclosure and Presentation 324
14.4 IAS 39 Financial Instruments: Recognition and Measurement 329
14.5 IFRS 7 Financial Instruments: Disclosure 342
14.6 Financial instruments developments 346
Summary 350
Review questions 351
Exercises 352
References 359
15 Employee benefits 360
15.1 Introduction 360
15.2 Greater employee interest in pensions 360
15.3 Financial reporting implications 361
15.4 Types of scheme 361
15.5 Defined contribution pension schemes 364
15.6 Defined benefit pension schemes 364
15.7 IAS 19 (revised 2011) Employee Benefits 365
15.8 The asset or liability for pension and other post-retirement costs 365
15.9 Changes in the pension asset or liability position 366
15.10 Comprehensive illustration 369
15.11 Multi-employer plans 370
15.12 Disclosures 371
15.13 Other long-service benefits 371
15.14 Short-term benefits 371
15.15 Termination benefits 372
15.16 IFRS 2 Share-based Payment 373
15.17 Scope of IFRS 2 374
15.18 Recognition and measurement 374
15.19 Equity-settled share-based payments 374
15.20 Cash-settled share-based payments 377
15.21 Transactions which may be settled in cash or shares 378
15.22 IAS 26 Accounting and Reporting by Retirement Benefit Plans 379
Summary 381
Review questions 382
Exercises 382
References 387
16 Taxation in company accounts 388
16.1 Introduction 388
16.2 Corporation tax 388
16.3 Corporation tax systems - the theoretical background 389
16.4 Corporation tax and dividends 390
16.5 Corporation tax systems - avoidance and evasion 391
16.6 IAS 12 - accounting for current taxation 395
16.7 Deferred tax 396
16.8 A critique of deferred taxation 404
16.9 Value added tax (VAT) 406
Summary 407
Review questions 407
Exercises 408
References 411
17 Property, plant and equipment (PPE) 412
17.1 Introduction 412
17.2 PPE - concepts and the relevant lASs and IFRSs 412
17.3 What is PPE? 413
17.4 How is the cost of PPE determined? 414
17.5 What is depreciation? 416
17.6 What are the constituents in the depreciation formula? 418
17.7 Calculation of depreciation 419
17.8 Measurement subsequent to initial recognition 423
17.9 IAS 36 Impairment of Assets 425
17.10 IFRS 5 Non-current Assets Held for Sale and Discontinued Operations 431
17.11 Disclosure requirements 432
17.12 Government grants towards the cost of PPE 433
17.13 Investment properties 435
17.14 Effect of accounting policy for PPE on the interpretation of the
financial statements 436
Summary 438
Review questions 439
Exercises 439
References 448
18 Leasing 449
18.1 Introduction 449
18.2 Background to leasing 499
18.3 Why was the IAS 17 approach so controversial? 451
18.4 IAS 17 - classification of a lease 452
18.5 Accounting requirements for operating leases 453
18.6 Accounting requirements for finance leases 454
18.7 Example allocating the finance charge using the sum of
the digits method 455
18.8 Example allocating the finance charge using the actuarial method 457
18.9 Disclosure requirements for finance leases 458
18.10 Accounting for the lease of land and buildings 459
18.11 Leasing - a form of off-balance-sheet financing 460
18.12 Accounting for leases - a new approach 460
Summary 463
Review questions 463
Exercises 464
References 467
19 Intangible assets 468
19.1 Introduction 468
19.2 Intangible assets defined 468
19.3 Accounting treatment for research and development 471
19.4 Why is research expenditure not capitalised? 472
19.5 Capitalising development costs 473
19.6 Disclosure of R D 474
19.7 IFRS for SMEs treatment of intangible assets 474
19.8 Internally generated and purchased goodwill 475
19.9 The accounting treatment of goodwill 475
19.10 Critical comment on the various methods that have been used
to account for goodwill 477
19.11 Negative goodwill/Badwill 480
19.12 Brands 480
19.13 Accounting for acquired brands 482
19.14 Emissions trading 483
19.15 Intellectual capital disclosures (ICDs) in the annual report 484
19.16 Review of implementation of IFRS 3 485
19.17 Review of implementation of identified intangibles under IAS 38 486
Summary 488
Review questions 488
Exercises 489
References 495
20 Inventories 497
20.1 Introduction 497
20.2 Inventory defined 497
20.3 The impact of inventory valuation on profits 498
20.4 IAS 2 Inventories 499
20.5 Inventory valuation 500
20.6 Work in progress 506
20.7 Inventory control 508
20.8 Creative accounting 509
20.9 Audit of the year-end physical inventory count 511
20.10 Published accounts 512
20.11 Agricultural activity 513
Summary 516
Review questions 517
Exercises 517
References 522
21 Construction contracts 523
21.1 Introduction 523
21.2 The need to replace IAS II Construction Contracts 523
21.3 Identification of contract revenue under IAS II 525
21.4 Identification of contract costs under IAS II 525
21.5 Public-private partnerships (PPPs) 528
21.6 IFRS 15 treatment of construction contracts 532
21.7 An approach when a contract can be separated into components 534
21.8 Accounting for a contract - an example 535
21.9 Illustration - loss-making contract using the step approach 538
Summary 539
Review questions 540
Exercises 540
References 546
Part 5
CONSOLIDATED ACCOUNTS 547
22 Accounting for groups at the date of acquisition 549
22.1 Introduction 549
22.2 Preparing consolidated accounts for a wholly owned subsidiary 549
22.3 IFRS 10 Consolidated Financial Statements 549
22.4 Fair values 551
22.5 [lustration where there is a wholly owned subsidiary 551
22.6 Preparing consolidated accounts when there is a partly
owned subsidiary 553
22.7 The treatment of differences between a subsidiary s fair value
and book value 556
22.8 The parent issues shares to acquire shares in a subsidiary 557
22.9 IFRS 3 Business Combinations treatment of goodwill at the date
of acquisition 558
22.10 When may a parent company not be required to prepare
consolidated accounts? 558
22.11 When may a parent company exclude or not exclude a subsidiary
from a consolidation? 558
22.12 IFRS 13 Fair Value Measurement 559
22.13 What advantages are there for stakeholders from requiring groups
to prepare consolidated accounts? 560
Summary 561
Review questions 561
Exercises 562
References 567
23 Preparation of consolidated statements of financial position
after the date of acquisition 568
23.1 Introduction 568
23.2 Uniform accounting policies and reporting dates 568
23.3 Pre- and post-acquisition profits/losses 568
23.4 The Bend Group - assuming there have been no inter-group
transactions 569
23.5 Inter-company transactions 571
23.6 The Prose Group - assuming there have been inter-group transactions 572
Summary 574
Review questions 575
Exercises 575
References 581
24 Preparation of consolidated statements of income,
changes in equity and cash flows 582
24.1 Introduction 582
24.2 Eliminate inter-company transactions 582
24.3 Preparation of a consolidated statement of income - the Ante Group 583
24.4 The statement of changes in equity (SOCE) 585
24.5 Other consolidation adjustments 585
24.6 A subsidiary acquired part-way through the year 587
24.7 Published format statement of income 589
24.8 Consolidated statements of cash flows 590
Summary 592
Review questions 592
Exercises 593
References 604
25 Accounting for associates and joint arrangements 605
25.1 Introduction 605
25.2 Definitions of associates and of significant influence 605
25.3 The treatment of associated companies in consolidated accounts 606
25.4 The Brill Group - group accounts with a profit-making associate 606
25.5 The Brill Group - group accounts with a loss-making associate 609
25.6 The acquisition of an associate part-way through the year 611
25.7 Joint arrangements 612
25.8 Disclosure in the financial statements 616
25.9 Parent company use of the equity method in its separate financial
statements 617
Summary 619
Review questions 619
Exercises 620
References 631
26 Introduction to accounting for exchange differences 632
26.1 Introduction 632
26.2 How to record foreign currency transactions in a company s
own books 633
26.3 Boil pic — a more detailed illustration 635
26.4 IAS 21 Concept of Functional and Presentation Currencies 636
26.5 Translating the functional currency into the presentation currency 638
26.6 Preparation of consolidated accounts 639
26.7 How to reduce the risk of translation differences 642
26.8 Critique of use of presentational currency 643
26.9 IAS 29 Financial Reporting in Hyperinflationary Economies 643
Summary 645
Review questions 645
Exercises 646
References 652
Part 6
INTERPRETATION 653
27 Earnings per share 655
27.1 Introduction 655
27.2 Why is the earnings per share figure important? 655
27.3 How is the EPS figure calculated? 656
27.4 The use to shareholders of the EPS 657
27.5 Illustration of the basic EPS calculation 658
27.6 Adjusting the number of shares used in the basic EPS calculation 658
27.7 Rights issues 661
27.8 Adjusting the earnings and number of shares used in the diluted
EPS calculation 666
27.9 Procedure where there are several potential dilutions 668
27.10 Exercise of conversion rights during the financial year 670
27.1 I Disclosure requirements of IAS 33 670
27.12 The Improvement Project 672
27.13 The Convergence Project 672
Summary 673
Review questions 673
Exercises 674
References 679
28 Review of financial statements for management purposes 680
28.1 Introduction 680
28.2 Overview of techniques for the analysis of financial data 681
28.3 Ratio analysis - a case study 682
28.4 Introductory review 683
28.5 Financial statement analysis, part I - financial performance 686
28.6 Financial statement analysis, part 2 - liquidity 692
28.7 Financial statement analysis, part 3 - financing 695
28.8 Peer comparison 697
28.9 Report based on the analysis 698
28.10 Caution when using ratios for prediction 699
Summary 701
Review questions 702
Exercises 703
Reference 712
29 Analysis of published financial statements 713
29.1 Introduction 713
29.2 Improvement of information for shareholders 714
29.3 Published financial statements - their limitations for interpretation
purposes 7|5
29.4 Published financial statements - additional entity-wide cash-based
performance measures 716
29.5 Ratio thresholds to satisfy shariah compliance 719
29.6 Use of ratios in restrictive loan covenants 721
29.7 Investor-specific ratios 723
29.8 Determining value 726
29.9 Predicting corporate failure 731
29.10 Professional risk assessors 735
29.11 Valuing shares of an unquoted company - quantitative process 736
29.12 Valuing shares of an unquoted company - qualitative process 739
Summary 741
Review questions 741
Exercises 743
References 753
30 An introduction to financial reporting on the Internet 755
30.1 Introduction 755
30.2 The objectives of financial reporting 755
30.3 Reports and the flow of information pre-XBRL 757
30.4 What are HTML, XML and XBRL? 758
30.5 Reports and the flow of information post-XBRL 759
30.6 Why are companies adopting XBRL? 760
30.7 What are the processes followed to adopt XBRL for outputting
information? 761
30.8 What is needed when receiving XBRL output information? 764
30.9 Progress of XBRL development for internal accounting 766
30.10 Real-time reporting 767
30.11 Further developments 768
Summary 768
Review questions 769
Exercises 769
References 771
Bibliography 771
Part 7
ACCOUNTABILITY 773
31 Corporate governance 775
31.1 Introduction 775
31.2 A systems perspective 775
31.3 Different jurisdictions have different governance priorities 777
31.4 Pressures on good governance behaviour vary over time 778
31.5 Types of past unethical behaviour 779
31.6 The effect on capital markets of good corporate governance 780
31.7 Risk management 781
31.8 The role of internal control and internal audit in corporate governance 782
31.9 External audits in corporate governance 784
31.10 Executive remuneration in the UK 789
31.11 Corporate governance, legislation and codes 792
31.12 Corporate governance - the UK experience 793
Summary 802
Review questions 802
Exercises 805
References 806
32 Sustainability - environmental and social reporting 808
32.1 Introduction 808
32.2 An overview - stakeholders growing interest in corporate social
responsibility (CSR) 810
32.3 An overview - business s growing interest in corporate social
responsibility 811
32.4 Companies voluntary adoption of guidelines and certification 814
32.5 The accountant s role in a capitalist industrial society 816
32.6 The nature of the accountant s involvement 817
32.7 Summary on environmental reporting 819
32.8 Concept of social accounting 820
32.9 Background to social accounting 821
32.10 Corporate social responsibility reporting 824
32.1 I Need for comparative data 824
32.12 Investors 825
32.13 The accountant s changing role 826
Summary 828
Review questions 829
Exercises 830
References 833
Bibliography 835
Index 837
|
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| discipline | Wirtschaftswissenschaften |
| edition | 17. ed. |
| format | Book |
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| genre | (DE-588)4006432-3 Bibliografie gnd-content |
| genre_facet | Bibliografie |
| id | DE-604.BV042718050 |
| illustrated | Illustrated |
| indexdate | 2024-12-20T17:18:06Z |
| institution | BVB |
| isbn | 9781292080505 9781292080581 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-028149294 |
| oclc_num | 914889754 |
| open_access_boolean | |
| owner | DE-1050 DE-703 |
| owner_facet | DE-1050 DE-703 |
| physical | XXIX, 855 S. Ill. |
| publishDate | 2015 |
| publishDateSearch | 2015 |
| publishDateSort | 2015 |
| publisher | Pearson |
| record_format | marc |
| spellingShingle | Elliott, Barry Elliott, Jamie Financial accounting and reporting Finanzbuchhaltung (DE-588)4113562-3 gnd |
| subject_GND | (DE-588)4113562-3 (DE-588)4006432-3 |
| title | Financial accounting and reporting |
| title_auth | Financial accounting and reporting |
| title_exact_search | Financial accounting and reporting |
| title_full | Financial accounting and reporting Barry Elliott and Jamie Elliott |
| title_fullStr | Financial accounting and reporting Barry Elliott and Jamie Elliott |
| title_full_unstemmed | Financial accounting and reporting Barry Elliott and Jamie Elliott |
| title_short | Financial accounting and reporting |
| title_sort | financial accounting and reporting |
| topic | Finanzbuchhaltung (DE-588)4113562-3 gnd |
| topic_facet | Finanzbuchhaltung Bibliografie |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=028149294&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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