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More About This Title Financial Reporting and Analysis
English
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.
English
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
