Corporate financial reporting

Table of Content
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.

This engaging new textbook takes a refreshing approach to the subject of intermediate level financial reporting. As well as presenting the IFRS clearly, with global, real-life examples, it examines not only the debates surrounding their historical development but also critically analyses their current requirements and looks ahead to future challenges in this rapidly changing field. Encouraging students to do more than simply perform calculations, the book considers both the user's perspective, as well as the preparer's, where relevant, allowing an appreciation of the implications of financial information to a business.
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