پارسی   English   العربیه

Advanced Financial Reporting and Analysis


Breaking away from the tradition of dealing with the technicalities of the regulation of financial reporting in a relatively unchallenging and uncritical way, this book focuses on the reasoning behind the rules.  Affording sufficient detail on the application of standards to enable the reader to appreciate the effects of the rules, the logic behind them is portrayed in terms of the reasoning and history behind their development, giving students a more informed insight.


This book follows on from  John Dunn’s previous book: Financial Reporting and Analysis and has been written for students taking an advanced course at undergraduate level in financial reporting.  It is ideally suited to support a single-semester class of twelve weeks’ teaching.

Chapter 1 A Brief Introduction to the Text 1

Chapter 2 Professions and Professionalism 7

Chapter 3 Ethics 21

Chapter 4 An Overview of Accounting Problems 43

Chapter 5 Accounting and Corporate Governance 61

Chapter 6 Accounting for Post-Retirement Benefits 83

Chapter 7 Income, Value and Financial Reporting 103

Chapter 8 Financial Instruments 141

Chapter 9 Group Accounts 173

Chapter 10 The Mechanics of Consolidation 187

Chapter 11 More Complicated Group Structures 223

Chapter 12 Changes in Groups 253

Chapter 13 Foreign Currencies 275

Chapter 14 International Accounting 307

Chapter 15 Accounting for the Environment 327

Chapter 16 Writing a Dissertation 345

Appendix: Answers to End-of-Chapter Questions 357

Index 391