Get Corporate Financial Accounting & Reporting, 2nd Edition PDF

By Tim Sutton

ISBN-10: 0273676202

ISBN-13: 9780273676201

1. monetary Accounting: an summary half I: FOUNDATIONS 2. The stability Sheet: a monetary photo of the enterprise three. The source of revenue assertion four. Accounting files: constitution and Terminology five. Accrual alterations & financial plan training 6. the yearly document and debts half II: the home OF ACCOUNTING 7. Key Conceptual concerns in monetary Accounting eight. mounted resources, Tangible and Intangible part 1. center concerns part 2. specialized themes part three. fastened resources and monetary assertion research nine. Inventories 10. acceptance of profit and Valuation of Receivables part 1. center matters part 2. specialized subject matters part three. sales, Receivables, & financial plan research eleven. Liabilities, off and on stability Sheet part 1. normal concerns part 2. long term Debt part three. Leasing part four. Liabilities and monetary assertion research 12. Shareholders' fairness part 1. middle concerns part 2. specialized subject matters part three. Shareholders' fairness & financial plan research thirteen. monetary Investments 14. fairness Accounting and Consolidations part 1. center matters part 2. specialized issues part three. Consolidated bills & financial plan research 15. Transactions and Operations in foreign currency sixteen. Employment bills part 1. common matters part 2. specialized subject matters part three. Employment expenses and fiscal research 17. Accounting for company source of revenue Taxes part 1. center concerns part 2. Deferred Tax Accounting: Extensions part three. company source of revenue Taxes and monetary research half III: views 18. the money move assertion Revisited part 1. funds stream research: merits to traders part 2. specialized themes 19. financial plan research: uncomplicated Framework 20. financial plan research: Extensions part 1. troublesome areas in financial plan research part 2. Accounting Manipulation and its detection

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Extra info for Corporate Financial Accounting & Reporting, 2nd Edition

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After all, an individual drawing up a personal balance sheet will automatically record assets (investments, property, car) and liabilities (mortgage, bank loan) at current market values. The traditional corporate balance sheet in an annual report is not like an individual’s balance sheet. It is not a statement of net worth – for two main reasons. e. buildings, equipment, inventory) at cost of acquisition or production. These historical costs will correspond to current values in limited circumstances only.

Why have the current and debt– equity ratios changed between end-1999 and end-2001? Notes to Chapter 2 1 International Accounting Standards Board, Framework for the Preparation of Financial Statements, para. 49(a). 2 IASB, Framework, para. 49(b). 3 Rainer Rauberger and Bernd Wagner give a fuller description of the ecobalance and Kunert’s experience using it – see their article ‘Ecobalance analysis as a managerial tool at Kunert AG’ in Bennett, M. and James, P. (eds) (1999), Sustainable Measures, Sheffield: Greenleaf Publishing.

At the time of the order, neither cash nor goods have changed hands. Only promises – to supply goods on the one hand, to pay for them on the other – have been exchanged. A legal liability may exist for both parties but in normal circumstances neither side recognises an accounting one. This occurs only when one party executes its part of the contract. Continuing our example, when the supplier delivers the goods contracted for, it has fulfilled its part of the agreement. The customer then has a present obligation.

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Corporate Financial Accounting & Reporting, 2nd Edition by Tim Sutton


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