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Textbook
Financial Reporting and AnalysisMarch 2010, ©2009
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Breaking away from the tradition of dealing with the technicalities of the regulation of financial reporting in a relatively unchallenging and uncritical way, Financial Reporting and Analysis focuses on the reasoning behind the rules. Affording sufficient detail on the application of standards to enable the reader to appreciate the effects of the rules, the logic behind them is portrayed in terms of the reasoning and history behind their development, giving students a more informed insight.
NEW FOR ADOPTERS: Additional material is now available for lecturers wishing to use the book on a course. The additional material covers:
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Earnings per share with worked examples and exercises (with solutions)
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Corporation tax including detailed coverage of deferred tax with worked examples and exercises (with solutions)
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Cash flow statements
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Interpretation of financial statements
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Post balance sheet events
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Segmental reporting
For further details please visit the Instructor Companion Site.
About the Author ix
Preface xi
Chapter 1 Published Accounts 1
Chapter 2 An Overview of Regulation 39
Chapter 3 Reading a Set of Published Accounts 59
Chapter 4 Academic Research and the Study of Accounting 69
Chapter 5 The Conceptual Framework 91
Chapter 6 Accounting for Tax 111
Chapter 7 Reporting Earnings and Earnings Quality 135
Chapter 8 Property, Plant, and Equipment 161
Chapter 9 Intangible Non-current Assets: Measurement and Disclosure 189
Chapter 10 Accounting for Inventory and
Construction Contracts 213
Chapter 11 Accounting for Liabilities 239
Chapter 12 Introduction to Group Accounts 269
Chapter 13 The Mechanics of Consolidation 285
Chapter 14 Review Chapter 315
Answers to End-of-Chapter Questions 323
Index 371
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Earnings per share with worked examples and exercises (with solutions)
-
Corporation tax including detailed coverage of deferred tax with worked examples and exercises (with solutions)
-
Cash flow statements
-
Interpretation of financial statements
-
Post balance sheet events
-
Segmental reporting
For further details please visit the Lecturer Companion website.
- Explains the meaning behind the rules of financial reporting, as opposed to just the implementation of these rules.
- The combination of sufficient practical coverage with an approachable scholarly framework will appeal to both students and lecturers.
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Website containing solutions to questions in the text, as well as additional questions and solutions.
