xii, 500 pages ; 25 cm.

text

unmediated

volume

Machine generated contents note: pt. 1 INTRODUCTION TO FINANCIAL REPORTING -- 1.The regulatory framework -- The need for regulation -- Sources of regulation -- Generally accepted accounting practice -- The International Accounting Standards Board (IASB) -- The standard-setting process -- The purpose...

Contents note continued: General features -- Structure and content of financial statements -- The statement of financial position -- The statement of comprehensive income -- The statement of changes in equity -- The notes to the financial statements -- Interim financial reporting -- Management comme...

Contents note continued: Subsequent measurement of intangible assets -- Amortisation of intangible assets -- Derecognition -- Disclosure requirements -- Goodwill -- IFRS3 Business Combinations -- 7.Impairment of assets -- Indications of impairment -- Recoverable amount -- Recognition and measurement...

Contents note continued: Construction contracts -- Contract revenue and costs -- Recognition of contract revenue and expenses -- Presentation and disclosure for construction contracts -- Proposed new standard -- 11.Financial instruments -- Definitions -- Classification of financial instruments -- Re...

Contents note continued: Short-term employee benefits -- Post-employment benefits -- Accounting for defined contribution plans -- Accounting for defined benefit plans -- Other long-term employee benefits -- Termination benefits -- 15.Taxation in financial statements -- Current tax -- Deferred tax --...

Contents note continued: Requirement to prepare consolidated financial statements -- Group statement of financial position at date of acquisition -- Group statement of financial position in subsequent years -- Partly-owned subsidiaries -- Preference shares -- Elimination of intra-group balances -- U...

Contents note continued: Reporting foreign currency transactions -- Translation to a presentation currency -- pt. 4 ANALYSIS OF FINANCIAL STATEMENTS -- 22.Ratio analysis -- Accounting ratios -- Profitability ratios -- Liquidity ratios -- Efficiency ratios -- Investment ratios -- Limitations of ratio...

Contents note continued: Statement of changes in equity and statement of income and retained earnings -- Statement of cash flows -- Notes to the financial statements -- Consolidated and separate financial statements -- 25.The IFRS for SMEs (cont.) -- Accounting policies, estimates and errors -- Fina...