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  • Formāts: Multiple-component retail product, part(s) enclosed, height x width x depth: 245x190x33 mm, weight: 1530 g, Contains 1 Paperback / softback and 1 Digital product license key and 1 Undefined
  • Izdošanas datums: 28-Sep-2010
  • Izdevniecība: Financial Times Prentice Hall
  • ISBN-10: 0273744534
  • ISBN-13: 9780273744535 (Jauns izdevums: 9780273760887)
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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.

Papildus informācija

Now fully updated in its fourteenth edition, it includes extensive coverage of International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS).
Preface and acknowledgements xx
Guided tour of MyAccountingLab xxv
Part 1 INCOME AND ASSET VALUE MEASUREMENT SYSTEMS
1(98)
1 Accounting and reporting on a cash flow basis
3(19)
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(4)
1.9 Illustration of preparation of statement of financial position
12(2)
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(6)
Summary
16(1)
Review questions
17(1)
Exercises
18(3)
References
21(1)
2 Accounting and reporting on an accrual accounting basis
22(18)
2.1 Introduction
22(1)
2.2 Historical cost convention
23(1)
2.3 Accrual basis of accounting
24(1)
2.4 Mechanics of accrual accounting - adjusting cash receipts and payments
24(1)
2.5 Subjective judgements required in accrual accounting - adjusting cash receipts in accordance with IAS 18
25(2)
2.6 Subjective judgements required in accrual accounting - adjusting cash payments in accordance with the matching principle
27(1)
2.7 Mechanics of accrual accounting - the statement of financial position
28(1)
2.8 Reformatting the statement of financial position
28(1)
2.9 Accounting for the sacrifice of non-current assets
29(3)
2.10 Reconciliation of cash flow and accrual accounting data
32(8)
Summary
34(1)
Review questions
34(1)
Exercises
35(3)
References
38(2)
3 Income and asset value measurement: an economist's approach
40(19)
3.1 Introduction
40(1)
3.2 Role and objective of income measurement
40(3)
3.3 Accountant's view of income, capital and value
43(3)
3.4 Critical comment on the accountant's measure
46(1)
3.5 Economist's view of income, capital and value
47(6)
3.6 Critical comment on the economist's measure
53(1)
3.7 Income, capital and changing price levels
53(6)
Summary
55(1)
Review questions
55(1)
Exercises
56(1)
References
57(1)
Bibliography
58(1)
4 Accounting for price-level changes
59(40)
4.1 Introduction
59(1)
4.2 Review of the problems of historical cost accounting (HCA)
59(1)
4.3 Inflation accounting
60(1)
4.4 The concepts in principle
60(1)
4.5 The four models illustrated for a company with cash purchases and sales
61(4)
4.6 Critique of each model
65(3)
4.7 Operating capital maintenance - a comprehensive example
68(11)
4.8 Critique of CCA statements
79(2)
4.9 The ASB approach
81(2)
4.10 The IASC/IASB approach
83(1)
4.11 Future developments
84(15)
Summary
86(1)
Review questions
87(1)
Exercises
88(9)
References
97(1)
Bibliography
97(2)
Part 2 REGULATORY FRAMEWORK - AN ATTEMPT TO ACHIEVE UNIFORMITY
99(156)
5 Financial reporting - evolution of global standards
101(28)
5.1 Introduction
101(1)
5.2 Why do we need financial reporting standards?
101(1)
5.3 Why do we need standards to be mandatory?
102(2)
5.4 Arguments in support of standards
104(1)
5.5 Arguments against standards
104(1)
5.6 Standard setting and enforcement in the UK under the Financial Reporting Council (FRC)
105(1)
5.7 The Accounting Standards Board (ASB)
106(1)
5.8 The Financial Reporting Review Panel (FRRP)
106(2)
5.9 Standard setting and enforcement in the US
108(1)
5.10 Why have there been differences in financial reporting?
109(4)
5.11 Efforts to standardise financial reports
113(4)
5.12 What is the impact of changing to IFRS?
117(1)
5.13 Progress towards adoption by the USA of international standards
118(1)
5.14 Advantages and disadvantages of global standards for publicly accountable entities
119(1)
5.15 How do reporting requirements differ for non-publicly accountable entities?
119(4)
5.16 Evaluation of effectiveness of mandatory regulations
123(2)
5.17 Move towards a conceptual framework
125(4)
Summary
125(1)
Review questions
126(1)
Exercises
127(1)
References
127(2)
6 Concepts - evolution of a global conceptual framework
129(27)
6.1 Introduction
129(1)
6.2 Historical overview of the evolution of financial accounting theory
130(4)
6.3 FASB Concepts Statements
134(3)
6.4 IASC Framework for the Presentation and Preparation of Financial Statements
137(1)
6.5 ASB Statement of Principles 1999
138(11)
6.6 Conceptual framework developments
149(7)
Summary
150(2)
Review questions
152(1)
Exercises
153(1)
References
154(2)
7 Ethical behaviour and implications for accountants
156(30)
7.1 Introduction
156(1)
7.2 The meaning of ethical behaviour
156(2)
7.3 Financial reports - what is the link between law, corporate governance, corporate social responsibility and ethics?
158(1)
7.4 What does the accounting profession mean by ethical behaviour?
159(2)
7.5 Implications of ethical values for the principles versus rules based approaches to accounting standards
161(2)
7.6 The principles based approach and ethics
163(1)
7.7 The accounting standard-setting process and ethics
164(1)
7.8 The IFAC Code of Ethics for Professional Accountants
165(3)
7.9 Ethics in the accountants' work environment - a research report
168(1)
7.10 Implications of unethical behaviour for financial reports
169(3)
7.11 Company codes of ethics
172(2)
7.12 The increasing role of whistle-blowing
174(4)
7.13 Why should students learn ethics?
178(8)
Summary
179(1)
Review questions
179(3)
Exercises
182(2)
References
184(2)
8 Preparation of statements of comprehensive income and financial position
186(37)
8.1 Introduction
186(1)
8.2 The prescribed formats - the statement of comprehensive income
187(7)
8.3 The prescribed formats - the statement of financial position
194(3)
8.4 Statement of changes in equity
197(1)
8.5 Has prescribing the formats meant that identical transactions are reported identically?
198(3)
8.6 The fundamental accounting principles underlying statements of comprehensive income and statements of financial position
201(1)
8.7 What is the difference between accounting principles, accounting bases and accounting policies?
201(5)
8.8 What does an investor need in addition to the financial statements to make decisions?
206(17)
Summary
210(1)
Review questions
211(1)
Exercises
212(10)
References
222(1)
9 Annual Report: additional financial statements
223(32)
9.1 Introduction
223(1)
9.2 The value added by segment reports
223(1)
9.3 Detailed review and evaluation of IRFS 8 - Operating Segments
224(8)
9.4 IFRS 5 - meaning of `held for sale'
232(1)
9.5 IFRS 5 - implications of classification as held for sale
232(1)
9.6 Meaning and significance of `discontinued operations'
233(2)
9.7 IAS 10 - Events after the reporting period
235(2)
9.8 Related party disclosures
237(18)
Summary
241(1)
Review questions
241(1)
Exercises
242(11)
References
253(2)
Part 3 STATEMENT OF FINANCIAL POSITION - EQUITY, LIABILITY AND ASSET MEASUREMENT AND DISCLOSURE
255(292)
10 Share capital, distributable profits and reduction of capital
257(26)
10.1 Introduction
257(1)
10.2 Common themes
257(1)
10.3 Total owners' equity: an overview
258(1)
10.4 Total shareholders' funds: more detailed explanation
259(3)
10.5 Accounting entries on issue of shares
262(1)
10.6 Creditor protection: capital maintenance concept
263(1)
10.7 Creditor protection: why capital maintenance rules are necessary
264(1)
10.8 Creditor protection: how to quantify the amounts available to meet creditors' claims
264(1)
10.9 Issued share capital: minimum share capital
265(1)
10.10 Distributable profits: general considerations
265(2)
10.11 Distributable profits: how to arrive at the amount using relevant accounts
267(1)
10.12 When may capital be reduced?
267(1)
10.13 Writing off part of capital which has already been lost and is not represented by assets
268(5)
10.14 Repayment of part of paid-in capital to shareholders or cancellation of unpaid share capital
273(1)
10.15 Purchase of own shares
274(9)
Summary
277(1)
Review questions
277(1)
Exercises
277(5)
References
282(1)
11 Off balance sheet finance
283(29)
11.1 Introduction
283(1)
11.2 Traditional statements - conceptual changes
283(1)
11.3 Off balance sheet finance - its impact
284(2)
11.4 Illustrations of the application of substance over form
286(3)
11.5 Provisions - their impact on the statement of financial position
289(8)
11.6 ED IAS 37 Non-financial Liabilities
297(6)
11.7 ED/2010/1 Measurement of Liabilities in IAS 37
303(1)
11.8 Special purpose entities (SPEs) - lack of transparency
304(1)
11.9 Impact of converting to IFRS
305(7)
Summary
306(1)
Review questions
307(1)
Exercises
308(3)
References
311(1)
12 Financial instruments
312(31)
12.1 Introduction
312(1)
12.2 Financial instruments - the IASB's problem child
312(3)
12.3 IAS 32 Financial Instruments: Disclosure and Presentation
315(5)
12.4 IAS 39 Financial Instruments: Recognition and Measurement
320(10)
12.5 IFRS 7 Financial Statement Disclosures
330(3)
12.6 Financial instruments developments
333(10)
Summary
336(1)
Review questions
337(1)
Exercises
338(4)
References
342(1)
13 Employee benefits
343(32)
13.1 Introduction
343(1)
13.2 Greater employee interest in pensions
343(1)
13.3 Financial reporting implications
344(1)
13.4 Types of scheme
344(2)
13.5 Defined contribution pension schemes
346(1)
13.6 Defined benefit pension schemes
347(2)
13.7 IAS 19 (revised) Employee Benefits
349(1)
13.8 The liability for pension and other post-retirement costs
349(3)
13.9 The statement of comprehensive income
352(1)
13.10 Comprehensive illustration
353(2)
13.11 Plan curtailments and settlements
355(1)
13.12 Multi-employer plans
355(1)
13.13 Disclosures
356(1)
13.14 Other long-service benefits
356(1)
13.15 Short-term benefits
357(1)
13.16 Termination benefits
358(1)
13.17 IFRS 2 Share-Based Payment
359(1)
13.18 Scope of IFRS 2
360(1)
13.19 Recognition and measurement
360(1)
13.20 Equity-settled share-based payments
360(3)
13.21 Cash-settled share-based payments
363(1)
13.22 Transactions which may be settled in cash or shares
363(1)
13.23 Transitional provisions
364(1)
13.24 IAS 26 Accounting and Reporting by Retirement Benefit Plans
364(11)
Summary
367(1)
Review questions
368(2)
Exercises
370(4)
References
374(1)
14 Taxation in company accounts
375(29)
14.1 Introduction
375(1)
14.2 Corporation tax
375(1)
14.3 Corporation tax systems - the theoretical background
376(1)
14.4 Corporation tax systems - avoidance and evasion
377(3)
14.5 Corporation tax - the system from 6 April 1999
380(1)
14.6 IFRS and taxation
381(1)
14.7 IAS 12 - accounting for current taxation
382(2)
14.8 Deferred tax
384(8)
14.9 FRS 19 (the UK standard on deferred taxation)
392(1)
14.10 A critique of deferred taxation
393(3)
14.11 Examples of companies following IAS 12
396(1)
14.12 Value added tax (VAT)
396(8)
Summary
399(1)
Review questions
399(1)
Exercises
400(2)
References
402(2)
15 Property, plant and equipment (PPE)
404(37)
15.1 Introduction
404(1)
15.2 PPE - concepts and the relevant IASs and IFRSs
404(1)
15.3 What is PPE?
405(1)
15.4 How is the cost of PPE determined?
406(2)
15.5 What is depreciation?
408(3)
15.6 What are the constituents in the depreciation formula?
411(1)
15.7 How is the useful life of an asset determined?
411(1)
15.8 Residual value
412(1)
15.9 Calculation of depreciation
412(4)
15.10 Measurement subsequent to initial recognition
416(2)
15.11 IAS 36 Impairment of Assets
418(6)
15.12 IFRS 5 Non-Current Assets Held for Sale and Discontinued Operations
424(1)
15.13 Disclosure requirements
424(1)
15.14 Government grants towards the cost of PPE
425(2)
15.15 Investment properties
427(1)
15.16 Effect of accounting policy for PPE on the interpretation of the financial statements
428(13)
Summary
430(1)
Review questions
430(1)
Exercises
431(9)
References
440(1)
16 Leasing
441(20)
16.1 Introduction
441(1)
16.2 Background to leasing
441(2)
16.3 Why was the IAS 17 approach so controversial?
443(1)
16.4 IAS 17 - classification of a lease
444(1)
16.5 Accounting requirements for operating leases
445(1)
16.6 Accounting requirements for finance leases
446(1)
16.7 Example allocating the finance charge using the sum of the digits method
447(4)
16.8 Accounting for the lease of land and buildings
451(1)
16.9 Leasing - a form of off balance sheet financing
452(1)
16.10 Accounting for leases - a new approach
453(2)
16.11 Accounting for leases by lessors
455(6)
Summary
456(1)
Review questions
456(1)
Exercises
457(3)
References
460(1)
17 R&D; goodwill; intangible assets and brands
461(36)
17.1 Introduction
461(1)
17.2 Accounting treatment for research and development
461(1)
17.3 Research and development
461(1)
17.4 Why is research expenditure not capitalised?
462(1)
17.5 Capitalising development costs
463(1)
17.6 The judgements to be made when deciding whether to capitalise development costs
464(1)
17.7 Disclosure of R&D
465(1)
17.8 Goodwill
466(1)
17.9 The accounting treatment of goodwill
466(2)
17.10 Critical comment on the various methods that have been used to account for goodwill
468(2)
17.11 Negative goodwill
470(1)
17.12 Intangible assets
471(3)
17.13 Brand accounting
474(1)
17.14 Justifications for reporting all brands as assets
475(1)
17.15 Accounting for acquired brands
476(1)
17.16 Emissions trading
477(2)
17.17 Intellectual property
479(3)
17.18 Review of implementation of IFRS 3
482(15)
Summary
484(1)
Review questions
485(2)
Exercises
487(8)
References
495(2)
18 Inventories
497(26)
18.1 Introduction
497(1)
18.2 Inventory defined
497(1)
18.3 The controversy
498(1)
18.4 IAS 2 Inventories
499(1)
18.5 Inventory valuation
500(7)
18.6 Work-in-progress
507(2)
18.7 Inventory control
509(1)
18.8 Creative accounting
510(2)
18.9 Audit of the year-end physical inventory count
512(1)
18.10 Published accounts
513(1)
18.11 Agricultural activity
514(9)
Summary
517(1)
Review questions
518(1)
Exercises
519(3)
References
522(1)
19 Construction contracts
523(24)
19.1 Introduction
523(1)
19.2 The accounting issue for construction contracts
523(2)
19.3 Identification of contract revenue
525(1)
19.4 Identification of contract costs
525(1)
19.5 Recognition of contract revenue and expenses
526(6)
19.6 Public-private partnerships (PPPs)
532(15)
Summary
538(1)
Review questions
538(1)
Exercises
539(6)
References
545(2)
Part 4 CONSOLIDATED ACCOUNTS
547(92)
20 Accounting for groups at the date of acquisition
549(19)
20.1 Introduction
549(1)
20.2 The definition of a group
549(1)
20.3 Consolidated accounts and some reasons for their preparation
549(2)
20.4 The definition of control
551(1)
20.5 Alternative methods of preparing consolidated accounts
552(2)
20.6 The treatment of positive goodwill
554(1)
20.7 The treatment of negative goodwill
554(1)
20.8 The comparison between an acquisition by cash and an exchange of shares
555(1)
20.9 Non-controlling interests
555(3)
20.10 The treatment of differences between a subsidiary's fair value and book value
558(1)
20.11 How to calculate fair values
559(9)
Summary
560(1)
Review questions
561(1)
Exercises
562(5)
References
567(1)
21 Preparation of consolidated statements of financial position after the date of acquisition
568(15)
21.1 Introduction
568(1)
21.2 Pre- and post-acquisition profits/losses
568(3)
21.3 Inter-company balances
571(1)
21.4 Unrealised profit on inter-company sales
572(5)
21.5 Provision for unrealised profit affecting a non-controlling interest
577(1)
21.6 Uniform accounting policies and reporting dates
577(1)
21.7 How is the investment in subsidiaries reported in the parent's own statement of financial position?
578(5)
Summary
578(1)
Review questions
578(1)
Exercises
578(4)
References
582(1)
22 Preparation of consolidated statements of comprehensive income, changes in equity and cash flows
583(20)
22.1 Introduction
583(1)
22.2 Preparation of a consolidated statement of comprehensive income - the Ante Group
583(3)
22.3 The statement of changes in equity (SOCE)
586(1)
22.4 Other consolidation adjustments
586(1)
22.5 Dividends or interest paid by the subsidiary out of pre-acquisition profits
587(1)
22.6 A subsidiary acquired part of the way through the year
588(2)
22.7 Published format statement of comprehensive income
590(1)
22.8 Consolidated statements of cash flows
591(12)
Summary
592(1)
Review questions
593(1)
Exercises
593(9)
References
602(1)
23 Accounting for associates and joint ventures
603(20)
23.1 Introduction
603(1)
23.2 Definitions of associates and of significant influence
603(1)
23.3 The treatment of associated companies in consolidated accounts
604(1)
23.4 The Brill Group - the equity method illustrated
604(2)
23.5 The treatment of provisions for unrealised profits
606(1)
23.6 The acquisition of an associate part-way through the year
606(2)
23.7 Joint ventures
608(15)
Summary
610(1)
Review questions
610(1)
Exercises
611(11)
References
622(1)
24 Accounting for the effects of changes in foreign exchange rates under IAS 21
623(16)
24.1 Introduction
623(1)
24.2 The difference between conversion and translation and the definition of a foreign currency transaction
623(1)
24.3 The functional currency
624(1)
24.4 The presentation currency
624(1)
24.5 Monetary and non-monetary items
624(1)
24.6 The rules on the recording of foreign currency transactions carried out directly by the reporting entity
625(1)
24.7 The treatment of exchange differences on foreign currency transactions
625(1)
24.8 Foreign exchange transactions in the individual accounts of companies illustrated - Boil plc
625(2)
24.9 The translation of the accounts of foreign operations where the functional currency is the same as that of the parent
627(1)
24.10 The use of a presentation currency other than the functional currency
627(1)
24.11 Granby Ltd illustration
628(1)
24.12 Granby Ltd illustration continued
629(3)
24.13 Implications of IAS 21
632(1)
24.14 Critique of use of presentation currency
632(7)
Summary
633(1)
Review questions
633(1)
Exercises
633(4)
References
637(2)
Part 5 INTERPRETATION
639(160)
25 Earnings per share
641(27)
25.1 Introduction
641(1)
25.2 Why is the earnings per share figure important?
641(1)
25.3 How is the EPS figure calculated?
642(1)
25.4 The use to shareholders of the EPS
643(1)
25.5 Illustration of the basic EPS calculation
644(1)
25.6 Adjusting the number of shares used in the basic EPS calculation
645(2)
25.7 Rights issues
647(5)
25.8 Adjusting the earnings and number of shares used in the diluted EPS calculation
652(2)
25.9 Procedure where there are several potential dilutions
654(2)
25.10 Exercise of conversion rights during financial year
656(1)
25.11 Disclosure requirements of IAS 33
656(3)
25.12 The Improvement Project
659(1)
25.13 Convergence project
659(9)
Summary
659(1)
Review questions
660(1)
Exercises
661(6)
References
667(1)
26 Statements of cash flows
668(28)
26.1 Introduction
668(1)
26.2 Development of statements of cash flows
668(2)
26.3 Applying IAS 7 (revised) Statements of Cash Flows
670(2)
26.4 IAS 7 (revised) format of statements of cash flows
672(5)
26.5 Consolidated statements of cash flows
677(2)
26.6 Analysing statements of cash flows
679(5)
26.7 Critique of cash flow accounting
684(12)
Summary
685(1)
Review questions
685(1)
Exercises
686(9)
References
695(1)
27 Review of financial ratio analysis
696(40)
27.1 Introduction
696(1)
27.2 Initial impressions
696(1)
27.3 What are accounting ratios?
697(1)
27.4 Six key ratios
698(5)
27.5 Illustrating the calculation of the six key ratios
703(3)
27.6 Description of subsidiary ratios
706(9)
27.7 Comparative ratios: inter-firm comparisons and industry averages
715(3)
27.8 Limitations of ratio analysis
718(2)
27.9 Earnings before interest, tax, depreciation and amortisation (EBITDA) used for management control purposes
720(16)
Summary
722(1)
Review questions
722(1)
Exercises
723(12)
References
735(1)
28 Analytical analysis - selective use of ratios
736(46)
28.1 Introduction
736(1)
28.2 Improvement of information for shareholders
736(2)
28.3 Disclosure of risks and focus on relevant ratios
738(7)
28.4 Shariah compliant companies - why ratios are important
745(2)
28.5 Ratios set by lenders in debt covenants
747(2)
28.6 Predicting corporate failure
749(7)
28.7 Performance related remuneration - shareholder returns
756(4)
28.8 Valuing shares of an unquoted company - quantitative process
760(4)
28.9 Professional risk assessors
764(18)
Summary
766(1)
Review questions
767(2)
Exercises
769(11)
References
780(2)
29 An introduction to financial reporting on the Internet
782(17)
29.1 Introduction
782(1)
29.2 The reason for the development of a business reporting language
782(1)
29.3 Reports and the flow of information pre-XBRL
783(1)
29.4 What are HTML, XML and XBRL?
784(1)
29.5 Reports and the flow of information post-XBRL
785(1)
29.6 XBRL and the IASB
786(1)
29.7 Why should companies adopt XBRL?
786(1)
29.8 What is needed to use XBRL for outputting information?
787(2)
29.9 What is needed when receiving XBRL output information?
789(5)
29.10 Progress of XBRL development for internal accounting
794(1)
29.11 Further study
794(5)
Summary
795(1)
Review questions
795(1)
Exercises
796(1)
References
796(1)
Bibliography
797(2)
Part 6 ACCOUNTABILITY
799(85)
30 Corporate governance
801(37)
30.1 Introduction
801(1)
30.2 The concept
801(1)
30.3 Corporate governance effect on corporate behaviour
802(1)
30.4 Pressures on good governance behaviour vary over time
803(1)
30.5 Types of past unethical behaviour
804(1)
30.6 Different jurisdictions have different governance priorities
805(1)
30.7 The effect on capital markets of good corporate governance
806(1)
30.8 The role of accounting in corporate governance
807(2)
30.9 External audits in corporate governance
809(5)
30.10 Corporate governance in relation to the board of directors
814(1)
30.11 Executive remuneration
814(3)
30.12 Market forces and corporate governance
817(1)
30.13 Risk management
818(2)
30.14 Corporate governance, legislation and codes
820(2)
30.15 Corporate governance - the UK experience
822(16)
Summary
832(1)
Review questions
832(2)
Exercises
834(2)
References
836(2)
31 Sustainability - environmental and social reporting
838(46)
31.1 Introduction
838(1)
31.2 How financial reporting has evolved to embrace sustainability reporting
838(1)
31.3 The Triple Bottom Line (TBL)
839(1)
31.4 The Connected Reporting Framework
840(2)
31.5 IFAC Sustainability Framework
842(2)
31.6 The accountant's role in a capitalist industrial society
844(1)
31.7 The accountant's changing role
844(1)
31.8 Sustainability - environmental reporting
845(1)
31.9 Environmental information in the annual accounts
845(1)
31.10 Background to companies' reporting practices
846(1)
31.11 European Commission's recommendations for disclosures in annual accounts
847(1)
31.12 Evolution of stand-alone environmental reports
848(4)
31.13 International charters and guidelines
852(2)
31.14 Self-regulation schemes
854(2)
31.15 Economic consequences of environmental reporting
856(1)
31.16 Summary on environmental reporting
857(1)
31.17 Environmental auditing: international initiatives
858(1)
31.18 The activities involved in an environmental audit
859(2)
31.19 Concept of social accounting
861(2)
31.20 Background to social accounting
863(3)
31.21 Corporate social responsibility
866(2)
31.22 Need for comparative data
868(2)
31.23 International initiatives towards triple bottom line reporting
870(14)
Summary
873(1)
Review questions
873(2)
Exercises
875(6)
References
881(1)
Bibliography
882(2)
Index 884
Barry Elliott is a training consultant. He has extensive teaching experience at undergraduate, postgraduate and professional levels in China, Hong Kong, New Zealand and Singapore. He has wide experience as an external examiner both in higher education and at all levels of professional education. Jamie Elliott is a Director with Deloitte & Touche. Prior to this he has lectured at university on undergraduate degree programmes and as an assistant professor on MBA and Executive programmes at the London Business School.