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| 編輯推薦： |
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本书以国际会计准则为体系介绍财务报告，既让人们看到财务报告中的数字，又让人们懂得报告中的数字如何而来，从而透过一个企业的财务报告，真正看出企业的经营情况。
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| 內容簡介： |
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本书旨在向读者呈现一个全面的会计准则体系及财务报告框架，以确保学生能够获得必要的会计学知识和技能。学生在对会计理论知识深入学习后不仅可以对当前的会计制度进行批判性的评价，还可以从基础理论的角度评估诸多改进性意见。本书主要包括：现行的国际会计准则（ISA）和国际财务报告准则（IFRS）；公开报告中截选的会计案例；提纲挈领的复习题；不同难度的练习题；丰富的参考文献。
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| 關於作者： |
Barry
Elliott,是一名咨询专家。他在中国、新加坡、中国香港、新西兰参与培训了很多研究生、本科生以及专业人员。在高等教育和各种专业教育里面也积累了丰富的培训经验。
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| 目錄：
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Part1PreparationoffinancialstatementsChapter1Accountingandreportingonacashflowbasis
1.1Introduction
1.2Shareholders
1.3Whatskillsdoesanaccountantrequireinrespectofexternalreports?
1.4Managers
1.5Whatskillsdoesanaccountantrequireinrespectofinternalreports?
1.6Proceduralstepswhenreportingtointernalusers
1.7Agencycosts2
1.8Illustrationofperiodicfinancialstatementspreparedunderthecashflowconcepttodiscloserealisedoperatingcashflows
1.9Illustrationofpreparationofstatementoffinancialposition
1.10Treatmentofnoncurrentassetsinthecashflowmodel
1.11Whatarethecharacteristicsofthesedatathatmakethemreliable?
1.12Reportstoexternalusers
Summary
Reviewquestions
References
Chapter2Accountingandreportingonanaccrualaccountingbasis
2.1Introduction
2.2Historicalcostconvention
2.3Accrualbasisofaccounting
2.4Mechanicsofaccrualaccounting
adjustingcashreceiptsandpayments
2.5Subjectivejudgementsrequiredinaccrualaccountingadjustingcashpaymentsinaccordancewiththematchingprinciple
2.6Mechanicsofaccrualaccountingthestatementoffinancialposition
2.7Reformattingthestatementoffinancialposition
2.8Accountingforthesacrificeofnoncurrentassets
2.9Reconciliationofcashflowandaccrualaccountingdata
Summary
Reviewquestions
References
Chapter3Preparationoffinancialstatements
3.1Introduction
3.2Preparinganinternalstatementofincomefromatrialbalance
3.3Theformatofstatementsofincomeforpublication
3.4Othercomprehensiveincome
3.5Accountingforcurrenttax
3.6PresentationusingIAS1AlternativemethodFormat2
3.7Thestatementoffinancialposition
3.8Statementofchangesinequity
3.9Theaccountingrulesforassetvaluation
3.10Theexplanatorynotesthataccompanyastatementoffinancialposition
3.11Hasprescribingtheformatsmeantthatidenticaltransactionsarereportedidentically?
3.12Whatdoesaninvestorneedinadditiontothefinancialstatementstomakedecisions?
3.13ASBreviewofnarrativereporting
3.14Whatismeantbyafairview?
Summary
Reviewquestions
References
Chapter4AnnualReport:additionalfinancialstatements
4.1Introduction
4.2Thevalueaddedbysegmentreports
4.3Detailedreviewandevaluationof
IRFS8OperatingSegments1
4.4IFRS5meaningof''heldforsale''
4.5IFRS5implicationsofclassificationasheldforsale
4.6Meaninganddisclosureof''discontinuedoperations''
4.7IAS10eventsafterthereportingperiod4
4.8Relatedpartydisclosures
Summary
Reviewquestions
References
Chapter5Statementsofcashflows
5.1Introduction
5.2Developmentofstatementsofcashflows
5.3ApplyingIAS7revisedStatementsofCashFlows
5.4Stepapproachtopreparationofastatementofcashflowsindirectmethod
5.5Statementofcashflowsdirectmethod
5.6AdditionalnotesrequiredbyIAS7
5.7Analysingstatementsofcashflows
5.8Critiqueofcashflowaccounting
5.9Summaryproposalforchangein
presentationofthefinancialstatements
Summary
Reviewquestions
References
Part2IncomeandassetvaluemeasurementsystemsChapter6Incomeandassetvaluemeasurement:aneconomist''sapproach
6.1Introduction
6.2Roleandobjectiveofincomemeasurement
6.3Accountant''sviewofincome,capitalandvalue
6.4Criticalcommentontheaccountant''smeasure
6.5Economist''sviewofincome,capitalandvalue
6.6Criticalcommentontheeconomist''smeasure
6.7Income,capitalandchangingpricelevels
Summary
Reviewquestions
References
Bibliography
Chapter7Accountingforpricelevelchanges
7.1Introduction
7.2ReviewoftheproblemsofhistoricalcostaccountingHCA
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