Introduction 1: Financial reporting and accounting Financial reporting in context 2: The financial reporting system 3: Corporate governance, sustainability, and ethics 4: Published financial statements of companies 5: Techniques for the interpretation of financial statements Income statement reporting issues 6: Reporting performance 7: Revenue from contracts with customers 8: Earnings per share 9: Taxation Statement of financial position reporting issues 10: Property, plant, equipment, and impairment 11: Intangible assets 12: Inventories 13: Liabilities 14: Financial instruments 15: Leases 16: Employee benefits and share based payments Consolidated financial statements 17: Subsidiaries 18: Associates, joint arrangements, and statements of cash flow 19: Interpretation of financial statements revisited
Jennifer Maynard, BSc, ACA, is a Senior Teaching Fellow at the University of Warwick, where she teaches financial accounting and reporting at undergraduate level. This follows many years of teaching at Coventry University and international accounting firm experience. She also carries out external work for the ICAEW.
`Review from previous edition This textbook offers something that up until now was missing from the teaching of accounting. It is hard (if not impossible) to find a book so strong on interpretation, so pedagogical, and so engaging. ' Ifigenia Georgiou, Lecturer, Aston University `This book should be a core text on any self-respecting accounting degree programme. I haven't yet found a mid-level financial accounting book written with such clarity and appeal to discerning students. I welcome the publication of this book.' Penny Young, Senior Lecturer and Programme Leader, University of Bolton `The chapters provide a good balance between 'interpretation' and the 'technical' issues for an undergraduate level 2 financial accounting module, covering the important concepts using easy to understand examples and illustrations. ' Jing Li, Senior Lecturer in Accounting, Bradford University