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Macmillan Higher Education Palgrave Higher Education

Corporate Financial Reporting

ISBN 9781137527653
Publication Date February 2017
Formats Paperback Ebook 
Publisher Palgrave

This engaging new book takes a refreshing approach to the subject of intermediate level financial accounting. As well as presenting the standards clearly, with global, real-life examples, it examines the debates surrounding them and analysis of their requirements. In addition to this it also considers the user's perspective, as well as the preparer's, where relevant, helping students to appreciate the implications of the information to the business. A wealth of examples will allow students to check their understanding of the material, and to prepare for professional exams.

Dr Roger Hussey is former Dean of the Odette School of Business, University of Windsor, Ontario, Canada and was previously Deloitte and Touche Professor in Financial Communications at Bristol Business School, University of the West of England, UK. Roger has held senior accounting positions in a number of different companies and has published many books and articles.

Dr Audra Ong is Associate Professor of Accounting at the University of Windsor, Canada. Previously, she was at Nipissing University, North Bay. Prior to 1997, she taught at the Royal Agricultural College and Bath Spa University in England. Audra has published in numerous academic journals and also co-authored in academic textbooks. Her latest book, Strategic Cost Analysis, was published by Business Expert Press (US) in 2012.

1 The Growth of Corporate Reporting.- 2 Regulating Corporate Financial Reporting.- 3 Preparation and Presentation of Financial Statements.- 4 The Statement of Financial Position - Tangible Non-Current Assets.- 5 The Statement of Financial Position - Intangible Assets and Impairment.- 6 The Statement of Financial Position – Equity and Non-Current Liabilities.- 7 The Statement of Profit or Loss – Revenue.- 8 The Statement of Profit or Loss – Costs.- 9 The Statement Of Comprehensive Income.- 10 Statement of Cash Flows.- 11 Financial Instruments – Introduction.- 12 Financial Instruments – The Standards.- 13 Accounting Policies and Provisions.- 14 Income Taxes and Leases.- 15 Specific Business Activities.- 16 Business Combinations and Consolidated Financial Statements.- 17 Accounting for Entity Relationships.- 18 Interims and Year Ends.- 19 The Analysis of Corporate Reports.- 20 The Corporate Reporting Package (CRP).- 21 The Future of Corporate Reporting


Reviews

'This new textbook provides extensive and up-to-date coverage of IFRS contents, including the most recent standards. The language used is both rigorous and easy to understand, making it an excellent resource for beginners. The authors have also done a very good job at demonstrating the practical relevance of financial accounting knowledge, using a multitude of examples from recent company accounts. I recommend this textbook as an excellent resource for students of financial accounting under IFRS.'Stefano De Cesaris, City, University of London, UK 'Corporate Financial Reporting is a comprehensive text that offers concise explanations of IFRS, guiding the reader through its complexities through its clear layout and vast number of illustrations. In addition it addresses what we should expect in terms of the future of corporate reporting. The book is highly recommended to anyone who seeks to get sound insight into contemporary international corporate financial reporting.'Caroline Aggestam Pontoppidan, Copenhagen Business School, Denmark 'Logically laid out and easy to follow, this textbook uses the latest accounting standards and chapters are appropriately contextualised with a historical introduction to help readers understand how the standards have developed.' Danny Chow, Durham University, UK 'A comprehensive coverage of the history and current direction of corporate financial reporting. The authors manage to capture a wealth of information in a readily accessible form making this is an essential text for undergraduate students of financial reporting.'Andrew Ekuban, University of Bedfordshire, UK
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