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Advanced Financial Accounting Jagdish Kothari

Advanced Financial Accounting von Jagdish Kothari

Advanced Financial Accounting Jagdish Kothari

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Advanced Financial Accounting Zusammenfassung

Advanced Financial Accounting: An International Approach Jagdish Kothari

Advanced Financial Accounting is the first consolidated and simplified reference textbook to illustrate in detail the background and intended applications of the IFRS. Each chapter summarises and explains new or revised IFRS, along with their key underlying concepts, appropriate accounting treatment and the associated requirements in a concise and user-friendly way. Complex accounting issues are explained with up-to-date real-world examples to illustrate how these problems have been addressed by listed companies across Europe.

Über Jagdish Kothari

Elisabetta Barone is a lecturer of financial Accounting at King's College London and a senior fellow at School of Oriental and African Studies. She has a PhD in Business Management from Bocconi University, Milan and an MSc in Law and Accounting from the London School of Economics and Political Science.She is also a Dottore Commercialista (chartered accountant).

Jagdish Kothari FCA (ICAEW) is a retired partner of PricewaterhouseCoopers and until recently was a consultant to Ernst & Young and visiting Professor at Bocconi University, Milan.

Inhaltsverzeichnis

PART ONE: Introduction to IFRS

Chapter 1 Introduction to international financial reporting
Chapter 2 Conceptual framework for financial reporting

PART TWO: Reporting and presentation

Chapter 3 Presentation of financial statements (IAS 1)
Chapter 4 Accounting policies (IAS 8 and IFRS 1)

PART THREE: Income statement and balance sheet items

Chapter 5 Revenue (IAS 18) and construction contracts (IAS 11)
Chapter 6 Inventories (IAS 2)
Chapter 7 Property, plant and equipment (IAS 16) and investment property (IAS 40)
Chapter 8 Leases (IAS 17)
Chapter 9 Intangible assets (IAS 38)
Chapter 10 Impairment of assets (IAS 36)
Chapter 11 Provisions, contingencies and events after the balance sheet date (IAS 37 and IAS 10)
Chapter 12 Taxation (IAS 12)
Chapter 13 Employee benefits (IAS 19)

PART FOUR: Reporting for financial instruments

Chapter 14 Financial instruments: classification
Chapter 15 Financial instruments: recognition, derecognition, measurement and disclosures

PART FIVE: Reporting and Disclosures

Chapter 16 Statement of cash flows (IAS 7)
Chapter 17 Other issues relating to reporting and disclosures (IFRS 8, IAS 33 and IAS 24)

PART SIX: Group reporting

Chapter 18 Concepts of control and consolidation
Chapter 19 How to prepare consolidated financial statements
Chapter 22 Investments in associates (IAS 28) and interests in joint ventures (IAS 31)

GLOSSARY

Zusätzliche Informationen

GOR004132834
9780273712749
0273712748
Advanced Financial Accounting: An International Approach Jagdish Kothari
Jagdish Kothari
Gebraucht - Sehr Gut
Broschiert
Pearson Education Limited
2010-10-12
704
N/A
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