Steve Collings is the audit and technical director for Leavitt Walmsley Associates Ltd, a Chartered Certified Accountants based in Sale, south Manchester. He specialises in financial reporting and auditing, and has an interest in small business taxation issues. Steve has written extensively for AccountingWEB.co.uk and is author of The Interpretation and Application of International Standards on Auditing and IFRS For Dummies, also published by Wiley. Maire Loughran, CPA, is a member of the American Association of Certified Public Accountants. An adjunct professor of auditing, accounting and taxation courses, she is also the author of Auditing For Dummies.
Autorentext
Steve Collings is the audit and technical director for Leavitt Walmsley Associates Ltd, a Chartered Certified Accountants based in Sale, south Manchester. He specialises in financial reporting and auditing, and has an interest in small business taxation issues. Steve has written extensively for AccountingWEB.co.uk and is author of The Interpretation and Application of International Standards on Auditing and IFRS For Dummies, also published by Wiley. Maire Loughran, CPA, is a member of the American Association of Certified Public Accountants. An adjunct professor of auditing, accounting and taxation courses, she is also the author of Auditing For Dummies.
Klappentext
Learn to:
- Determine what each line of a financial statement tells you
- Tackle the core accounting methods and concepts
- Understand financial accounting in the context of GAAP and IFRS
Master financial accounting basics fast!
Whether you're an accountancy student studying for your degree, you're working towards ACCA qualification or you're just starting out in your accounts career, this plain-English guide delivers easy-to-understand explanations and tons of examples that make getting to grips with all important financial accounting concepts, terminology and methods faster and easier than ever.
- Learn the business get the lowdown on financial accounting as a career and see the big picture of financial accounting and international accounting
- Process those processes get to grips with the key financial accounting processes and concepts, for both UK GAAP and IFRS
- Balance the numbers make sense of the various parts of a balance sheet and how taken together they illustrate a company's financial status
- Search for profit (and loss) interpret financial statements to get a clear picture of a company's revenue, expenses, gains and losses
- Follow the money figure out the cash flow statement and what it should be telling you
Open the book and find:
- Different ways to interpret and analyse financial statements
- How to prepare financial statements and report to shareholders
- How to investigate income and cash flow
- The key regulatory issues to be aware of
- The financial ins and outs of mergers and acquisitions
- Financial accountants' ethical responsibilities
- The latest on building a career as a financial accountant
Zusammenfassung
This is the first book that looks at how offices and office markets in cities have changed over the last 30 years. It analyses the long-term trends and processes within office markets, and the interaction with the spatial economy and the planning of cities. It draws on examples around the world, and looking forward at the future consequences of information communication technologies and the sustainability agenda, it sets out the challenges that now face investors. The traditional business centres of cities are losing their dominance to the brash new centres of the 1980s and 1990s, as the concept of the central business district becomes more diffuse. Edge cities, business space and office parks have entered the vocabulary as offices have also decentralised. The nature and pace of changes to office markets set within evolving spatial structures of cities has had implications for tenants and led to a demand for shorter leases. The consequence is a rethink of the traditional perception of property investment as a secure long term investment, and this is reflected in reduced investment holding periods by financial institutions. Office Markets & Public Policy analyses these processes and policy issues from an international perspective and covers: A descriptive and theoretical base encompassing an historical context, a review of the fundamentals of the demand for and supply of the office market and offices as an investment. Embedded within this section is a perspective on underlying forces particularly the influence of technological change. A synthesis of our understanding of the spatial structure and dynamics of local office markets at the city level. An assessment of the goals and influence of planning policies, and the evaluation of policies designed toward the long term sustainability of cities as services centres. This goes beyond standard real estate and urban economics books by assessing the changing shape of urban office markets within a spatial theoretical and policy context. It will be a useful advanced text for honours and postgraduate students of land economy; land management; property and real estate; urban planning; and urban studies. It will also be of interest to researchers, property professionals, policy-makers and planning practitioners.
Inhalt
Introduction 1
Part I: Getting Started with Financial Accounting 7
Chapter 1: Seeing the Big Picture of Financial Accounting and International Accounting 9
Chapter 2: Making a Career in Financial Accounting 25
Chapter 3: Introducing the Primary Financial Statements 37
Chapter 4: Acronym Alert! Setting the Standards for Financial Accounting 53
Part II: Looking at Some Accounting Basics 65
Chapter 5: Doing the Books: The Process behind Financial Accounting 67
Chapter 6: Taking a Butcher's at Accounting Methods Under UK GAAP and IFRS 87
Part III: Bonding with the Balance Sheet 97
Chapter 7: Looking at Assets 99
Chapter 8: Grappling with Liabilities 115
Chapter 9: Examining the Equity Section 131
Part IV: Investigating Income and Cash Flow 143
Chapter 10: Understanding Profi t or Loss 145
Chapter 11: Figuring Out the Statement of Cash Flows under UK GAAP and IFRS 165
Chapter 12: Discovering and Understanding Depreciation 181
Chapter 13: Dealing with and Accounting for Inventory 195
Part V: Analysing the Financial Statements 207
Chapter 14: Using Ratios and Other Tools 209
Chapter 15: Delving into the Disclosures 225
Chapter 16: Reporting to Shareholders 241
Part VI: Tackling More Advanced
Financial Accounting Topics 255
Chapter 17: Accounting for Business Combinations 257
Chapter 18: Accounting for Income Taxes 275
Chapter 19: Accounting for Leases 287
Chapter 20: Reporting Changes in Policies and Estimates and Correcting Errors 299
Part VII: The Part of Tens 311
Chapter 21: Ten Financial Accounting Shenanigans 313
Chapter 22: Ten Industries with Special Accounting Standards 321
Index 329