Download Corporate Financial Accounting & Reporting, 2nd Edition by Tim Sutton PDF
By Tim Sutton
1. monetary Accounting: an summary half I: FOUNDATIONS 2. The stability Sheet: a monetary photograph of the enterprise three. The source of revenue assertion four. Accounting files: constitution and Terminology five. Accrual changes & financial plan guidance 6. the yearly file and money owed half II: the home OF ACCOUNTING 7. Key Conceptual concerns in monetary Accounting eight. mounted resources, Tangible and Intangible part 1. middle matters part 2. specialized issues part three. mounted resources and monetary assertion research nine. Inventories 10. reputation of profit and Valuation of Receivables part 1. center matters part 2. specialized themes part three. sales, Receivables, & financial plan research eleven. Liabilities, off and on stability Sheet part 1. basic concerns part 2. long term Debt part three. Leasing part four. Liabilities and fiscal assertion research 12. Shareholders' fairness part 1. middle matters part 2. specialized issues part three. Shareholders' fairness & financial plan research thirteen. monetary Investments 14. fairness Accounting and Consolidations part 1. center matters part 2. specialized issues part three. Consolidated debts & financial plan research 15. Transactions and Operations in foreign currency echange sixteen. Employment bills part 1. basic matters part 2. specialized themes part three. Employment charges and monetary research 17. Accounting for company source of revenue Taxes part 1. center concerns part 2. Deferred Tax Accounting: Extensions part three. company source of revenue Taxes and monetary research half III: views 18. the money circulation assertion Revisited part 1. money stream research: merits to traders part 2. specialized themes 19. financial plan research: uncomplicated Framework 20. financial plan research: Extensions part 1. troublesome areas in financial plan research part 2. Accounting Manipulation and its detection
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Additional resources for Corporate Financial Accounting & Reporting, 2nd Edition
British Airways reports an item ‘Sales in advance of carriage’ in the liability section of its balance sheet. This represents the airline’s obligation at the balance sheet date to provide travel services to customers in the future. However, the legal and accounting definitions of liability do not always coincide. Accountants usually insist that for an accounting liability to exist, the firm must have a present obligation. A commitment is not an accounting liability unless it is irrevocable. For example, a company places an order with a supplier for goods to be delivered in the future.
A. and its subsidiary companies (those over which it has management control, usually represented by a majority shareholding) have been combined. For example, the amount of a1,533mn. shown against ‘inventories’ is the sum of the inventories of the parent company and those of its subsidiary companies. BestPrice lists its principal subsidiaries in the notes to the x2 accounts. l Classiﬁcation of assets and liabilities Take a closer look at BestPrice’s assets and liabilities. You’ll notice that BestPrice distinguishes between those that are current and those that are long-term (or fixed in the case of assets).
Shareholders’ equity’ represents the company’s share capital and reserves (including retained earnings). In a corporate group, it is the equity of both the parent company’s shareholders and minority shareholders in its subsidiaries. qxd 11/6/03 2:12 PM Page 28 28 PART 1 • FOUNDATIONS BestPrice’s relative indebtedness declined between end-x1 and end-x2. Its net debt fell from 94% to 75% of group equity during x2. 4% 94% The improvement in BestPrice’s debt–equity ratio is attributable to the increase in group equity which increased by a670 million between end-x1 and end-x2.