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
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