Consolidated Financial Reporting

SAGE
1
Free sample

Consolidated Financial Reporting introduces and examines what is currently the most central and controversial area in financial reporting. In an innovative and distinctive way the author integrates concepts, techniques, controversies and current practice. Techniques are introduced within a framework which shows why they work and what the figures mean. Controversial issues are grounded within modern accounting theory and practice.

All core areas and relevant standards are covered including: acquisition and merger accounting; fair values at acquisition; goodwill; consolidated cash flow statements; reporting consolidated financial performance; foreign currency translation; segmental reporting; off-balance sheet financing; and related party transactions.

The book is designed so that readers with particular interests - for example in technical matters or concepts and standards - can easily find their way through clearly marked sections. Discussion and calculation reinforce each other - calculations illustrate controversies, and controversies and concepts illustrate techniques. Examples are carefully graduated and care is taken not to obscure principles with unnecessarily complex calculations. Materials are set into an international context.

The book is both rigorous and accessible. It is an extensive revision of and successor to the author's 1987 title Consolidated Financial Statements. Because of recent theoretical and institutional developments, an enormous amount of new material has been added and new teaching approaches to many areas included. There are many more worked examples and exercises as well as approachable discussions of 'state-of-the-art' advanced topics.

The solutions notes for each case are avilable on a disk for instructors who recommend the book for course use.

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Additional Information

Publisher
SAGE
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Published on
May 25, 1996
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Pages
416
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ISBN
9781849207096
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Language
English
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Genres
Business & Economics / Accounting / Financial
Business & Economics / Accounting / General
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Content Protection
This content is DRM protected.
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The adoption by the Accounting Standards Board of its Statement of Principles for Financial Reporting in December 1999 means that we now have an authoritative conceptual framework which should govern the production of British financial statements. Yet while the text of the Statement is directed at members of the accounting profession, students of accounting will need to understand the framework and its repercussions.

An Introduction to Modern Financial Reporting Theory explains the content of the Statement in an accessible language, specifically for the student of accounting and finance. This text will be of direct and practical interest to students who need to understand the contents of the new framework, which helps to explain: why and how financial reporting is carried out; why financial statements are prepared in the way that they are; why accounting standards specify one method rather than another; how the methods specified by accounting standards relate to each other; how practice has developed and will continue to develop.

Brian Rutherford emphasizes and enlarges on the key features of the framework, provides many more examples, shows how the framework applies in practice and also offers some criticisms of its content. The book clarifies to students why various methods and practices in accounting have evolved, while illustrating how they relate to each other and to the underlying function of financial reporting.

This text will be essential reading on university and professional courses in advanced financial accounting, particularly courses on Accounting Theory and Financial Reporting.

Brian Rutherford is Professor of Accounting at Canterbury Business School, University Kent at Canterbury.

Witty and whimsical writings about the dance of life by the legendary choreographer.
 
This wonderful new book by one of the preeminent dancers and choreographers consists of a range of pieces of fact and fiction that run from thoughts on friendliness and country living to animosity and city life. Taylor’s first book since his autobiography (Private Domain, 1995, Alfred A. Knopf) is a romp through his playful mind, with chapter titles such as: Why I Make Dances, The Redheaded Spiritualist, Martha Close Up, Clytemnestra, How to Tell Ballet from Modern, and In the Marcel Proust Suite of L’Hotel Continental.
 
“No other dancer ever looked like Paul Taylor, that strapping, elastic, goofy hunk of a guy, and no one else’s dance works look like his either—not the deep, dark ones or the zany ones or the uplifting ones. His vocabulary, his tone are unique and unmistakable. The same thing is true, it turns out, about his writing. His style is utterly his own, and like all real style it isn’t a calculated voice but a reflection of the way his quirky mind works.” —From the foreword by Robert Gottlieb
 
“Taylor has not cultivated one writing persona, but has unleashed a raft of voices in a raft of forms: travesty, comedy, fiction, essay, satire, allegory, poetry, fable, epistle. While many of these selections are humorous, as anyone familiar with Taylor’s choreography knows, even in the sunniest of his dances, there are often threatening clouds on the horizon. And the canny Taylor recognizes when to swap his Janus masks for maximum emotional wallop.” —From the introduction by Suzanne Carbonneau

With an insider's view of the mind of the master, Mary Buffett and David Clark have written a simple guide for reading financial statements from Warren Buffett's succccessful perspective.

Buffett and Clark clearly outline Warren Buffett's strategies in a way that will appeal to newcomers and seasoned Buffettologists alike. Inspired by the seminal work of Buffett's mentor, Benjamin Graham (The Interpretation of Financial Statements, 1937), this book presents Buffett's interpretation of financial statements with anecdotes and quotes from the master investor himself.

Potential investors will discover:

• Buffett's time-tested dos and don'ts for interpreting an income statement and balance sheet
• Why high research and development costs can kill a great business
• How much debt Buffett thinks a company can carry before it becomes too dangerous to touch
• The financial ratios and calculations that Buffett uses to identify the company with a durable competitive advantage -- which he believes makes for the winning long-term investment
• How Buffett uses financial statements to value a company
• What kinds of companies Warren stays away from no matter how cheap their selling price

Once readers complete and master Buffett's simple financial calculations and methods for interpreting a company's financial statement, they'll be well on their way to identifying which companies are going to be tomorrow's winners -- and which will be the losers they should avoid at all costs.

Destined to become a classic in the world of investment books, Warren Buffett and the Interpretation of Financial Statements is the perfect companion volume to The New Buffettology and The Tao of Warren Buffett.
The first edition of the book Future Markets came out 10 years ago. Since then I published a book on Futures and Options: Concepts and Applications, derivatives. The process of writing this book, coupled with my experiences as a faculty at various business schools, helped me to learn a lot about the subject. I therefore felt the need to revise this book, which is presented in a question and answer pattern.

   This book is meant to facilitate the reader with the learning of fundamental concepts but it cannot be directly used to acquire skills for trading in the market. I wish to state that I always approach my subject as a teacher and consequently the books are oriented towards my students. Some of the readers will go on to trade in the market. For this there are other books available on trading strategies and issues such as technical analysis. The study of such additional material is imperative for those who intend to master trading strategies. However, I am of the opinion that there is a place for textbooks and other books that build a conceptual foundation, and all of us including professional traders need to start from first principles. During my executive educational programs, some of the readers commented that they found the question and answer structure very helpful for understanding the principles of Forwards and Futures. It is gratifying to know that even practitioners find this approach to be unique and illuminating. On reader’s request I penned a similar title on Options and Swaps. I am glad to announce that I am working on this, and a sequel is underway. 

Though it was located far away from Southern battlefields, Detroit churned with unrest during the American Civil War. The city's population, including a large German and Irish immigrant community, mostly aligned with anti-war Democrats while the rest of the state stood with the pro-Lincoln Republicans. The virulently anti-Lincoln and anti-Black Detroit Free Press fanned the city's flames with provocative coverage of events. In "Old Slow Town": Detroit during the Civil War, award-winning author Paul Taylor contends that the anger within Detroit's diverse political and ethnic communities over questions about the war's purpose and its conduct nearly tore the city in two. Taylor charts Civil War-era Detroit's evolution from a quiet but growing industrial city (derisively called "old slow town" by some visitors) to a center of political contention and controversy. In eight chapters, Taylor details topics including the pre-war ethnic and commercial development of the city; fear and suspicion of "secret societies"; issues of race, gender, and economic strife during the war; Detroit's response to its soldiers' needs; and celebration and remembrance at the conclusion of the conflict. Taylor's use of rarely seen military correspondence from the National Archives, soldier and civilian diaries and letters, period articles and editorials from Detroit's Civil War-era newspapers, and his fresh, judicious synthesis of secondary sources results in a captivating depiction of Detroit's Civil War history. Until now, why events occurred as they did in Detroit during the Civil War and what life was like for its residents has only been touched upon in any number of general histories. Readers interested in American history, Civil War history, or the ethnic history of Detroit will appreciate the full picture of the time period Taylor presents in "Old Slow Town."
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