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Financial Accounting and Reporting 18th Edition 18th edition [Pehme köide]

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  • Formaat: Paperback / softback, 904 pages, kõrgus x laius x paksus: 245x190x30 mm, kaal: 1474 g
  • Ilmumisaeg: 24-Mar-2017
  • Kirjastus: Pearson Education Limited
  • ISBN-10: 1292162406
  • ISBN-13: 9781292162409
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Financial Accounting and Reporting 18th Edition 18th editionSuurem pilt
  • Formaat: Paperback / softback, 904 pages, kõrgus x laius x paksus: 245x190x30 mm, kaal: 1474 g
  • Ilmumisaeg: 24-Mar-2017
  • Kirjastus: Pearson Education Limited
  • ISBN-10: 1292162406
  • ISBN-13: 9781292162409
Teised raamatud teemal:
Püsilink: https://www.kriso.ee/db/9781292162409.html
Märksõnad:
This market-leading text offers a comprehensive overview of financial accounting and reporting. With annual updates, Financial Accounting and Reporting features completely up-to-date coverage of International Financial Reporting Standards (IFRS) and International Accounting Standards (IAS).

You will find worked examples and useful illustrations throughout the text to support your learning. With both theoretical and practical coverage, the authors provide the essential knowledge that you need to advance in your studies and career.

The text is supported by MyAccountingLab (www.myaccountinglab.com), an online tutorial and assessment solution. With more than 300,000 registered students in 2010 doing four million assignments, MyAccountingLab is the most effective and reliable learning solution for accounting available today.
Preface xxi
Publisher's acknowledgements xxvii
Part 1 INTRODUCTION TO ACCOUNTING ON A CASH FLOW AND ACCRUAL ACCOUNTING BASIS
1(30)
1 Accounting and reporting on a cash flow basis
3(18)
1.1 Introduction
3(1)
1.2 Shareholders
3(1)
1.3 What skills does an accountant require in respect of external reports?
4(1)
1.4 Managers
4(1)
1.5 What skills does an accountant require in respect of internal reports!
5(1)
1.6 Procedural steps when reporting to internal users
5(3)
1.7 Agency costs
8(1)
1.8 Illustration of periodic financial statements prepared under the cash flow concept to disclose realised operating cash flows
8(5)
1.9 Illustration of preparation of statement of financial position
13(1)
1.10 Treatment of non-current assets in the cash flow model
14(1)
1.11 What are the characteristics of these data that make them reliable?
15(1)
1.12 Reports to external users
16(5)
Summary
17(1)
Review questions
18(1)
Exercises
18(2)
Notes
20(1)
2 Accounting and reporting on an accrual accounting basis
21(10)
2.1 Introduction
21(1)
2.2 Historical cost convention
22(1)
2.3 Accrual basis of accounting
22(1)
2.4 Mechanics of accrual accounting -- adjusting cash receipts and payments
23(1)
2.5 Reformatting the statement of financial position
24(1)
2.6 Accounting for the sacrifice of non-current assets
24(3)
2.7 Published statement of cash flows
27(4)
Summary
28(1)
Review questions
28(1)
Exercises
29(1)
Notes
30(1)
Part 2 Preparation Of Internal And Published Financial Statements
31(98)
3 Preparation of financial statements of comprehensive income, changes in equity and financial position
33(37)
3.1 Introduction
33(1)
3.2 Preparing an internal statement of income from a trial balance
33(3)
3.3 Reorganising the income and expenses into one of the formats required for publication
36(1)
3.4 Format I: classification of operating expenses and other income by function
37(3)
3.5 Format 2: classification of operating expenses according to their nature
40(1)
3.6 Other comprehensive income
40(1)
3.7 How non-recurring or exceptional items can affect operating income
41(2)
3.8 How decision-useful is the statement of comprehensive income?
43(1)
3.9 Statement of changes in equity
43(1)
3.10 The statement of financial position
44(1)
3.11 The explanatory notes that are part of the financial statements
45(3)
3.12 Has prescribing the formats meant that identical transactions are reported identically?
48(3)
3.13 Fair presentation
51(1)
3.14 What does an investor need in addition to the primary financial statements to make decisions!
52(18)
Summary
56(1)
Review questions
57(1)
Exercises
58(10)
Notes
68(2)
4 Annual report: additional financial disclosures
70(32)
4.1 Introduction
70(1)
4.2 IAS 10 Events after the Reporting Period
70(3)
4.3 IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors
73(2)
4.4 What do segment reports provide!
75(1)
4.5 IFRS 8 Operating Segments
75(4)
4.6 Benefits and continuing concerns following the issue of IFRS 8
79(3)
4.7 Discontinued operations - IFRS 5 Non-current Assets Held for Sale and Discontinued Operations
82(1)
4.8 Held for sale - IFRS 5 Non-current Assets Held for Sale and Discontinued Operations
83(2)
4.9 IAS 24 Related Party Disclosures
85(17)
Summary
90(1)
Review questions
90(1)
Exercises
91(10)
Notes
101(1)
5 Statements of cash flows
102(27)
5.1 Introduction
102(1)
5.2 Development of statements of cash flows
102(1)
5.3 Applying IAS 7 (revised) Statements of Cash Flows
103(3)
5.4 Step approach to preparation of a statement of cash flows -- indirect method
106(3)
5.5 Additional notes required by IAS 7
109(1)
5.6 Analysing statements of cash flows
110(6)
5.7 Approach to answering questions with time constraints
116(2)
5.8 Preparing a statement of cash flows when no statement of income is available
118(2)
5.9 Critique of cash flow accounting
120(9)
Summary
120(1)
Review questions
121(1)
Exercises
121(7)
Notes
128(1)
Part 3 REGULATORY FRAMEWORK -- AN ATTEMPT TO ACHIEVE UNIFORMITY
129(70)
6 Financial reporting - evolution of global standards
131(24)
6.1 Introduction
131(1)
6.2 Why do we need financial reporting standards?
131(1)
6.3 Why do we need standards to be mandatory?
132(2)
6.4 Arguments in support of standards
134(1)
6.5 Arguments against standards
135(1)
6.6 Standard setting and enforcement by the Financial Reporting Council (FRC) in the UK
135(3)
6.7 The International Accounting Standards Board
138(1)
6.8 Standard setting and enforcement in the European Union (EU)
139(3)
6.9 Standard setting and enforcement in the US
142(2)
6.10 Advantages and disadvantages of global standards for publicly accountable entities
144(1)
6.11 How do reporting requirements differ for non-publicly accountable entities?
145(1)
6.12 IFRS for SMEs
146(1)
6.13 Why have there been differences in financial reporting?
146(4)
6.14 Move towards a conceptual framework
150(5)
Summary
151(1)
Review questions
151(1)
Exercises
152(1)
Notes
153(2)
7 Concepts -- evolution of an international conceptual framework
155(18)
7.1 Introduction
155(1)
7.2 Different countries meant different financial statements
155(1)
7.3 Historical overview of the evolution of financial accounting theory
156(2)
7.4 Framework for the Preparation and Presentation of Financial Statements
158(1)
7.5 Conceptual Framework for Financial Reporting 2010
159(4)
7.6
Chapter 4 content
163(1)
7.7 The Conceptual Framework for Financial Reporting -- latest developments
164(3)
7.8 Current developments -- concept of materiality
167(6)
Summary
169(1)
Review questions
170(1)
Exercises
170(2)
Notes
172(1)
8 Ethical behaviour and implications for accountants
173(26)
8.1 Introduction
173(1)
8.2 The meaning of ethical behaviour
173(1)
8.3 The accounting standard-setting process and ethics
174(1)
8.4 The IFAC Code of Ethics for Professional Accountants
175(3)
8.5 Implications of ethical values for the principles -- versus rules-based approaches to accounting standards
178(3)
8.6 Ethics in the accountant's work environment - a research report
181(2)
8.7 Implications of unethical behaviour for stakeholders using the financial reports
183(5)
8.8 The increasing role of whistle-blowing
188(2)
8.9 Legal requirement to report -- national and international regulation
190(1)
8.10 Why should students learn ethics?
191(8)
Summary
192(1)
Review questions
193(2)
Exercises
195(2)
Notes
197(2)
Part 4 Income And Asset Value Measurement Systems
199(78)
9 Income and asset value measurement: an economist's approach
201(19)
9.1 Introduction
201(1)
9.2 Role and objective of income measurement
201(3)
9.3 Accountant's view of income, capital and value
204(3)
9.4 Critical comment on the accountant's measure
207(1)
9.5 Economist's view of income, capital and value
208(6)
9.6 Critical comment on the economist's measure
214(1)
9.7 Income, capital and changing price levels
214(6)
Summary
216(1)
Review questions
216(1)
Exercises
217(2)
Notes
219(1)
Bibliography
219(1)
10 Accounting for price-level changes
220(33)
10.1 Introduction
220(1)
10.2 Review of the problems of historical cost accounting (HCA)
220(1)
10.3 Inflation accounting
221(1)
10.4 The concepts in principle
221(1)
10.5 The four models illustrated for a company with cash purchases and sales
222(4)
10.6 Critique of each model
226(3)
10.7 Operating capital maintenance -- a comprehensive example
229(11)
10.8 Critique of CCA statements
240(1)
10.9 Measurement bases
241(1)
10.10 The IASB position where there is hyperinflation
241(1)
10.11 Future developments
242(11)
Summary
244(1)
Review questions
245(1)
Exercises
245(7)
Notes
252(1)
Bibliography
252(1)
11 Revenue recognition
253(24)
11.1 Introduction
253(1)
11.2 IAS 18 Revenue
254(1)
11.3 The issues involved in developing a new standard
255(1)
11.4 The challenges under both IAS 18 and IFRS 15
256(1)
11.5 IFRS 15 Revenue from Contracts with Customers
257(1)
11.6 Five-step process to identify the amount and timing of revenue
258(11)
11.7 Disclosures
269(8)
Summary
270(1)
Review questions
270(2)
Exercises
272(4)
Notes
276(1)
Part 5 STATEMENT OF FINANCIAL POSITION - EQUITY, LIABILITY AND ASSET MEASUREMENT AND DISCLOSURE
277(266)
11 Share capital, distributable profits and reduction of capital
279(24)
12.1 Introduction
279(1)
12.2 Common themes
279(1)
12.3 Total owners' equity: an overview
280(1)
12.4 Total shareholders' funds: more detailed explanation
281(2)
12.5 Accounting entries on issue of shares
283(1)
12.6 Creditor protection: capital maintenance concept
284(1)
12.7 Creditor protection: why capital maintenance rules are necessary
284(1)
12.8 Creditor protection: how to quantify the amounts available to meet creditors' claims
285(1)
12.9 Issued share capital: minimum share capital
286(1)
12.10 Distributable profits: general considerations
286(2)
12.1 I Distributable profits: how to arrive at the amount using relevant accounts
288(1)
12.12 When may capital be reduced?
288(1)
12.13 Writing off part of capital which has already been lost and is not represented by assets
288(6)
12.14 Repayment of part of paid-in capital to shareholders or cancellation of unpaid share capital
294(1)
12.15 Purchase of own shares
294(9)
Summary
296(1)
Review questions
296(1)
Exercises
297(5)
Notes
302(1)
13 Liabilities
303(23)
13.1 Introduction
303(1)
13.2 Provisions - a decision tree approach to their impact on the statement of financial position
304(1)
13.3 Treatment of provisions
305(1)
13.4 The general principles that IAS 37 applies to the recognition of a provision
305(1)
13.5 Management approach to measuring the amount of a provision
306(2)
13.6 Application of criteria illustrated
308(1)
13.7 Provisions for specific purposes
308(3)
13.8 Contingent liabilities
311(1)
13.9 Contingent assets
311(1)
13.10 ED IAS 37 Non-financial Liabilities
312(7)
13.11 ED/2010/1 Measurement of Liabilities in IAS 37
319(7)
Summary
319(1)
Review questions
320(1)
Exercises
320(5)
Notes
325(1)
14 Financial instruments
326(33)
14.1 Introduction
326(1)
14.2 Financial instruments -- the IASB's problem child
326(3)
14.3 IAS 32 Financial Instruments: Disclosure and Presentation
329(6)
14.4 IFRS 9 Financial Instruments
335(10)
14.5 IFRS 7 Financial Instruments: Disclosure
345(14)
Summary
351(1)
Review questions
351(1)
Exercises
352(6)
Notes
358(1)
15 Employee benefits
359(27)
15.1 Introduction
359(1)
15.2 Greater employee interest in pensions
359(1)
15.3 Financial reporting implications
360(1)
15.4 Types of scheme
360(3)
15.5 Defined contribution pension schemes
363(1)
15.6 Defined benefit pension schemes
363(1)
15.7 IAS 19 (revised 2011) Employee Benefits
364(1)
15.8 The asset or liability for pension and other post-retirement costs
364(1)
15.9 Changes in the pension asset or liability position
365(3)
15.10 Comprehensive illustration
368(1)
15.11 Multi-employer plans
369(1)
15.12 Disclosures
369(1)
15.13 Other long-service benefits
370(1)
15.14 Short-term benefits
370(1)
15.15 Termination benefits
371(1)
15.16 IFRS 2 Share-based Payment
372(1)
15.17 Scope of IFRS 2
373(1)
15.18 Recognition and measurement
373(1)
15.19 Equity-settled share-based payments
373(3)
15.20 Cash-settled share-based payments
376(1)
15.21 Transactions which may be settled in cash or shares
377(1)
15.22 IAS 26 Accounting and Reporting by Retirement Benefit Plans
377(9)
Summary
380(1)
Review questions
380(1)
Exercises
381(4)
Notes
385(1)
16 Taxation in company accounts
386(24)
16.1 Introduction
386(1)
16.2 Corporation tax
386(1)
16.3 Corporation tax systems -- the theoretical background
387(1)
16.4 Corporation tax and dividends
388(1)
16.5 Corporation tax systems -- avoidance and evasion
389(4)
16.6 IAS 12 -- accounting for current taxation
393(1)
16.7 Deferred tax
394(8)
16.8 A Critique of Deferred Taxation
402(2)
16.9 Value added tax (VAT)
404(6)
Summary
405(1)
Review questions
405(1)
Exercises
406(3)
Notes
409(1)
17 Property, plant and equipment (PPE)
410(33)
17.1 Introduction
410(1)
17.2 PPE -- concepts and the relevant IASs and IFRSs
410(1)
17.3 What is PPE?
411(1)
17.4 How is the cost of PPE determined?
412(2)
17.5 What is depreciation?
414(1)
17.6 What are the constituents in the depreciation formula?
415(2)
17.7 Calculation of depreciation
417(4)
17.8 Measurement subsequent to initial recognition
421(2)
17.9 IAS 36 Impairment of Assets
423(5)
17.10 IFRS 5 Non-current Assets Held for Sale and Discontinued Operations
428(1)
17.11 Disclosure requirements
429(1)
17.12 Government grants towards the cost of PPE
430(2)
17.13 Investment properties
432(1)
17.14 Effect of accounting policy for PPE on the interpretation of the financial statements
433(10)
Summary
435(1)
Review questions
435(1)
Exercises
436(6)
Notes
442(1)
18 Leasing
443(22)
18.1 Introduction
443(1)
18.2 Need for an accounting standard on leasing
444(3)
18.3 Distinction between finance leases and operating leases
447(1)
18.4 Reason for a replacement standard for IAS 17
448(1)
18.5 IFRS 16 Leases -- the criteria that determine whether it's a lease
449(2)
18.6 Leases in the financial statements of lessees
451(4)
18.7 Leases in the financial statements of lessors
455(2)
18.8 Sale and leaseback transactions
457(3)
18.9 An evaluation of the new IFRS 16
460(5)
Summary
460(1)
Review questions
461(1)
Exercises
462(2)
Note
464(1)
19 Intangible assets
465(28)
19.1 Introduction
465(1)
19.2 Intangible assets defined
465(3)
19.3 Accounting treatment for research and development
468(1)
19.4 Why is research expenditure not capitalised?
469(1)
19.5 Capitalising development costs
470(1)
19.6 Disclosure of R&D
471(1)
19.7 IFRS for SMEs' treatment of intangible assets
471(1)
19.8 Internally generated and purchased goodwill
472(1)
19.9 The accounting treatment of goodwill
472(2)
19.10 Critical comment on the various methods that have been used to account for goodwill
474(2)
19.11 Negative goodwill/badwill
476(1)
19.12 Brands
477(2)
19.13 Accounting for acquired brands
479(1)
19.14 Intellectual capital disclosures (ICDs) in the annual report
480(1)
19.15 Review of the implementation of IFRS 3
481(1)
19.16 Review of the implementation of identified intangibles under IAS 38
481(12)
Summary
483(1)
Review questions
483(2)
Exercises
485(6)
Notes
491(2)
20 Inventories
493(26)
20.1 Introduction
493(1)
20.2 Inventory defined
493(1)
20.3 The impact of inventory valuation on profits
494(1)
20.4 IAS 2 inventories
495(1)
20.5 Inventory valuation
496(6)
20.6 Work in progress
502(2)
20.7 Inventory control
504(1)
20.8 Creative accounting
505(2)
20.9 Audit of the year-end physical inventory count
507(2)
20.10 Published accounts
509(1)
20.11 Agricultural activity
510(9)
Summary
513(1)
Review questions
513(1)
Exercises
514(4)
Notes
518(1)
21 Construction contracts
519(24)
21.1 Introduction
519(1)
21.2 The need to replace IAS II Construction Contracts
519(2)
21.3 Identification of contract revenue under IAS II
521(1)
21.4 Identification of contract costs under IAS II
521(3)
21.5 IFRS 15 treatment of construction contracts
524(2)
21.6 An approach when a contract can be separated into components
526(1)
21.7 Accounting for a contract - an example
527(2)
21.8 Illustration - loss-making contract using the step approach
529(2)
21.9 Public-private partnerships (PPPs)
531(12)
Summary
534(1)
Review questions
535(1)
Exercises
535(7)
Notes
542(1)
Part 6 Consolidated Accounts
543(106)
22 Accounting for groups at the date of acquisition
545(20)
22.1 Introduction
545(1)
22.2 Preparing consolidated accounts for a wholly owned subsidiary
545(1)
22.3 IFRS 10 Consolidated Financial Statements
545(2)
22.4 Fair values
547(1)
22.5 Illustration where there is a wholly owned subsidiary
548(1)
22.6 Preparing consolidated accounts when there is a partly owned subsidiary
549(3)
22.7 The treatment of differences between a subsidiary's fair value and book value
552(1)
22.8 The parent issues shares to acquire shares in a subsidiary
553(1)
22.9 IFRS 3 Business Combinations treatment of goodwill at the date of acquisition
554(1)
22.10 When may a parent company not be required to prepare consolidated accounts?
554(1)
22.11 When may a parent company exclude or not exclude a subsidiary from a consolidation?
555(1)
22.12 IFRS 13 Fair Value Measurement
555(2)
22.13 What advantages are there for stakeholders from requiring groups to prepare consolidated accounts?
557(8)
Summary
557(1)
Review questions
557(1)
Exercises
558(6)
Notes
564(1)
23 Preparation of consolidated statements of financial position after the date of acquisition
565(14)
23.1 Introduction
565(1)
23.2 Uniform accounting policies and reporting dates
565(1)
23.3 Pre- and post-acquisition profits/losses
565(1)
23.4 The Bend Group - assuming there have been no inter-group transactions
566(2)
23.5 Inter-company transactions
568(1)
23.6 The Prose Group - assuming there have been inter-group transactions
569(10)
Summary
571(1)
Review questions
572(1)
Exercises
572(6)
Notes
578(1)
24 Preparation of consolidated statements of income, changes in equity and cash flows
579(1)
24.1 Introduction
579(22)
24.2 Eliminate inter-company transactions
579(1)
24.3 Preparation of a consolidated statement of income - the Ante Group
580(2)
24.4 The statement of changes in equity (SOCE)
582(1)
24.5 Other consolidation adjustments
582(2)
24.6 A Subsidiary Acquired Part-Way Through the Year
584(2)
24.7 Published format statement of income
586(1)
24.8 Consolidated statements of cash flows
587(14)
Summary
589(1)
Review questions
589(1)
Exercises
590(10)
Notes
600(1)
25 Accounting for associates and joint arrangements
601(26)
25.1 Introduction
601(1)
25.2 Definitions of associates and of significant influence
601(1)
25.3 The treatment of associated companies in consolidated accounts
602(1)
25.4 The Brill Group - group accounts with a profit-making associate
602(3)
25.5 The Brill Group - group accounts with a loss-making associate
605(2)
25.6 The acquisition of an associate part-way through the year
607(1)
25.7 Joint arrangements
608(4)
25.8 Disclosure in the financial statements
612(1)
25.9 Parent company use of the equity method in its separate financial statements
613(14)
Summary
615(1)
Review questions
615(1)
Exercises
616(10)
Notes
626(1)
26 Introduction to accounting for exchange differences
627(22)
26.1 Introduction
627(1)
26.2 How to record foreign currency transactions in a company's own books
628(2)
26.3 Boil plc -- a more detailed illustration
630(1)
26.4 IAS 21 Concept of Functional and Presentation Currencies
631(2)
26.5 Translating the functional currency into the presentation currency
633(1)
26.6 Preparation of consolidated accounts
633(4)
26.7 How to reduce the risk of translation differences
637(1)
26.8 Critique of the use of presentational currency
638(1)
26.9 IAS 29 Financial Reporting in Hyperinflationary Economies
638(11)
Summary
640(1)
Review questions
640(1)
Exercises
641(7)
Notes
648(1)
Part 7 INTERPRETATION
649(130)
27 Earnings per share
651(26)
27.1 Introduction
651(1)
27.2 Why is the earnings per share figure important?
651(1)
27.3 How is the EPS figure calculated?
652(1)
27.4 The use to shareholders of the EPS
653(1)
27.5 Illustration of the basic EPS calculation
654(1)
27.6 Adjusting the number of shares used in the basic EPS calculation
654(3)
27.7 Rights issues
657(5)
27.8 Adjusting the earnings and number of shares used in the diluted EPS calculation
662(2)
27.9 Procedure where there are several potential dilutions
664(2)
27.10 Exercise of conversion rights during the financial year
666(1)
27.11 Disclosure requirements of IAS 33
666(2)
27.12 The Improvement Project
668(1)
27.13 The Convergence Project
668(9)
Summary
669(1)
Review questions
669(1)
Exercises
670(6)
Notes
676(1)
28 Review of financial ratio analysis
677(36)
28.1 Introduction
677(1)
28.2 Overview of techniques for the analysis of financial data
678(1)
28.3 Ratio analysis - a case study
679(1)
28.4 Introductory review
680(3)
28.5 Financial statement analysis, part 1 -- financial performance
683(7)
28.6 Financial statement analysis, part 2 -- liquidity
690(3)
28.7 Financial statement analysis, part 3 -- financing
693(2)
28.8 Peer comparison
695(1)
28.9 Report based on the analysis
696(1)
28.10 Caution when using ratios for prediction
697(16)
Summary
699(1)
Review questions
699(1)
Exercises
700(12)
Note
712(1)
29 Analysis of published financial statements
713(42)
29.1 Introduction
713(1)
29.2 Improvement of information for shareholders
714(2)
29.3 Published financial statements -- their limitations for interpretation purposes
716(1)
29.4 Published financial statements - additional entity-wide cash-based performance measures
717(3)
29.5 Ratio thresholds to satisfy Shariah compliance
720(1)
29.6 Use of ratios in restrictive loan covenants
721(3)
29.7 Investor-specific ratios
724(3)
29.8 Determining value
727(5)
29.9 Predicting corporate failure
732(4)
29.10 Professional risk assessors
736(1)
29.11 Valuing shares of an unquoted company -- quantitative process
737(3)
29.12 Valuing shares of an unquoted company -- qualitative process
740(2)
29.13 Possible effect of `Brexit' on financial statements
742(13)
Summary
743(1)
Review questions
744(1)
Exercises
745(8)
Notes
753(2)
30 An introduction to digital financial reporting
755(24)
30.1 Introduction
755(1)
30.2 The objectives of financial reporting
755(2)
30.3 Reports and the flow of information pre-XBRL
757(1)
30.4 What are HTML, XML and XBRL?
758(1)
30.5 Reports and the flow of information post-XBRL
759(1)
30.6 Why are companies adopting XBRL?
760(3)
30.7 What are the processes followed to adopt XBRL for outputting information?
763(3)
30.8 What is needed when receiving XBRL output information?
766(5)
30.9 Progress of XBRL development for internal accounting
771(1)
30.10 Real-time reporting
771(8)
Stakeholder interaction with XBRL data
772(1)
Summary
773(1)
Review questions
774(1)
Exercises
774(1)
Notes
775(1)
Bibliography
776(3)
Part 8 ACCOUNTABILITY
779(74)
31 Corporate governance
781(34)
31.1 Introduction
781(1)
31.2 A Systems Perspective
781(2)
31.3 Different jurisdictions have different governance priorities
783(2)
31.4 Pressures on good governance behaviour vary over time
785(1)
31.5 Types of past unethical behaviour
785(1)
31.6 The effect on capital markets of good corporate governance
786(1)
31.7 Risk management
787(2)
31.8 The role of internal control, internal audit and audit committees in corporate governance
789(1)
31.9 External audits in corporate governance
790(6)
31.10 Executive remuneration in the UK
796(4)
31.11 Corporate governance, legislation and codes
800(1)
31.12 Corporate governance -- the UK experience
801(14)
Summary
810(1)
Review questions
811(1)
Exercises
813(734)
Notes
815(2)
32 Integrated reporting: sustainability, environmental and social
817(36)
32.1 Introduction
817(1)
32.2 Environmental and social disasters and the adverse consequences that can follow
818(3)
32.3 Management accountability for environmental and social responsibility
821(4)
32.4 Integrated reporting concepts
825(3)
32.5 The historical context of the evolution of integrated reporting including the drivers of this movement
828(4)
32.6 The efforts on which integrated reporting builds
832(5)
32.7 The contribution of accountants
837(6)
32.8 Integrated reporting -- its impact on the future development of financial reporting and accounting
843(10)
Review questions
844(2)
Exercises
846(5)
Notes
851(2)
Index 853