Financial reporting provides an overview of a business' profitability and financial condition in both short and long term. A hot topic in the current market climate. Financial Reporting and Regulation explains the meaning behind the rules of financial reporting, as opposed to just the implementation of these rules. It contains sufficient detail on the application of standards to enable the reader to appreciate the effects of the rules, and the logic behind them is described in terms of the reasoning and history behind their development. This will give readers a more informed insight of the regulations than many of the "practical" books currently on the market.
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
