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Published: 11 May 2017

936 Pages | 51 line colour


ISBN: 9780198745310

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Financial Accounting, Reporting, and Analysis

Second Edition

Jennifer Maynard

  • Equips financial accounting students with the ability to understand and interpret financial statements by interweaving answers to three essential questions that should be asked for every accounting issue: How is the accounting done? Why is the accounting done in this way? and What does it means for the users?.
  • Provides a contemporary approach, setting the discussion of accounting issues in the context of the IASB's current aim of decision-usefulness financial reporting.
  • A rich supply of worked numerical examples and extracts from real-life company annual reports enhances understanding and brings financial reporting to life.
  • Technical material and complex concepts become easily understandable through the use of clear, concise explanations, presented at an appropriate pace and level.
  • Graded end-of-chapter exercises and fully worked solutions are available online, with visual walk-through solutions to key questions to build confidence and reinforce understanding.

New to this Edition:

  • A brand new chapter on financial instruments based on the latest and final version of IFRS financial reporting standards.
  • A brand new chapter on employee benefits and share based payments which concentrates on how companies account for post-retirement benefit plans (pension schemes) and all forms of share-based payments.
  • This second edition has been substantially updated to reflect all changes in IFRS and the regulatory environment. Chapter 7 is now based entirely on IFRS 15, and Chapter 15 covers the new replacement standard IFRS 16 whilst also mantaining details of IAS 17. Chapter 2 has been fully revised to include a discussion of the proposals contained in IASB's 2015 Exposure Draft of the Conceptual Framework for Financial Reporting.

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