Advanced Financial Reporting i gruppen Ekonomi & Juridik hos Stockholms Studentbokhandel AB (9780273732358r)

Advanced Financial Reporting

Butikspris: 749 kr
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ISBN:
9780273732358r
Antal sidor:512
Författare:Derry Cotter
Förlag:Financial Times/ Prentice Hall
Ordinarie butikspris:749 kr
Språk:Engelska
Upplaga:1
Utgivningsår:2011-09-16
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Produktinformation:
Advanced Financial Reporting: A complete guide to IFRS

Advanced Financial Reporting is a detailed guide to international accounting standards, with coverage of every IFRS and IAS. This includes areas such as accounting for assets, liabilities, equity, consolidated financial statements, reporting financial performance and financial instruments.

 

This text traces the evolution of modern accounting and outlines why accounting standards have global economic consequences. It explains the IASB's conceptual framework, the regulatory environment in which financial statements are prepared and the use of the annual report as a public relations tool. With a focus on the cultural changes required to combat creative accounting in annual reports, this book explores why management often seeks such 'creative accounting' - and how the development of principle-based standards, an increased focus on ethics, improved corporate governance and an emphasis on corporate social responsibility can provide solutions.

 

This text has been written primarily for intermediate and advanced students of financial reporting, and for those preparing for the examinations of the professional accountancy bodies.
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