TY - GEN AU - Hussey, Roger TI - Corporate financial reporting SN - 9781137527653 U1 - 657.3 PY - 2017/// CY - China PB - Palgrave Macmillan KW - Corporations--Accounting KW - Financial statements KW - Corporation reports N1 - 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 N2 - 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. (https://www.macmillanihe.com/page/detail/Corporate-Financial-Reporting/?K=9781137527653) ER -