Financial Accounting and Reporting 
By Fiona Daltona lecturer
116 items
-
Recommended Text 1 item
-
Financial accounting and reporting - , 20120273760882,9780273760887
Book Suggested for student purchase
-
-
Supplementary Resources 10 items
-
ACCA.: Paper F7: Financial reporting (international and United Kingdom) : study text : for exams in 2012 - 20111445377632,9781445377636
Book
-
International financial reporting and analysis - , , c2009140801792X,9781408017920
Book Chapters 1-3 are relevant to the seminar topic.
-
Webpage This is the home page of the International Accounting Standards Board and is where you can find information about international accounting standards (IFRS and IAS) as well as recent inofrmation on the convergence projects.
-
Creative accounting and the cross-eyed javelin thrower - , 1999.0471988359
Book
-
Students' guide to accounting and financial reporting standards - 2003.0273683500
Book
-
Comparative international accounting - , 2006.0273703579
Book
-
GAAP 2001 : UK financial reporting and accounting - , , 2000.1841400866,9781841400860
Book
-
Webpage A really useful resource that allows you to test what you think you know about plagiarism. I would recommend everyone to have a go at this test.
-
Webpage Even if you don't have ago at the diagnostic test (above) please read the 'Learning How to Learn: Avoiding Plagiarism Study Unit'' document which can be downloaded from this site.
-
-
Lecture Topic Reading List 59 items
-
Introductory Lecture 5 items
-
Financial accounting and reporting - , 20120273760882,9780273760887
Book Chapter 4
-
The ASB's revised statement of principles for financial reporting
Webpage Link to the ASB's Statement of Principles
-
FRS 18 Accounting Policies by Paul Robins ACCA Article 15 May 2007
Webpage A very good article which discusses the nature and role of accounting policies.
-
Article Interesting article about the communication of financial information in Accounting, Auditing and Accountability.
-
-
Lectures 1 and 2 Accounting for long term tangible assets 10 items
-
Financial accounting and reporting - , 20120273760882,9780273760887
Book Essential Chapter 17
-
Webpage This is the UK accounting standard for long term assets intended for continuing use within the business.
-
IAS 16 Property, Plant and Equipment
Webpage International financial reporting standard for non-current assets (property, plant and equipment).
-
Document Recommended Please see page 92 SFP and look at the figure of £1,290 for PPE in 2012. To see the detail of cost, depreciation and NBV you need to look at page 113 Note 11.
-
Accounting for Property, Plant and Equipment 2010
Article Essential A good article which covers IAS 16 and the main issues with accounting for PPE
-
Property, Plant and Equipment and Tangible Fixed Assets by Paul Robins 30 May 2007
Webpage A very useful article which looks at the measurement and depreciation of non-current (fixed) assets.
-
IAS 16 Property, Plant and Equipment - Revaluations -
Article Recommended This article is relevant to L2. The article explains the accounting entries for the revaluation of PPE. Please note that OCI refers to Other Comprehensive Income and SOCI refers to the Statement of Comprehensive Income (in other words a combined Income Statement and Statement of Changes in Equity)
-
Punch Taverns 2005 Annual Report
Webpage A good example of a company which uses the immaterial depreciation argument for not depreciating it's tangible fixed assets. Look at the PPE note in 'significant accounting policies'.
-
Punch Taverns 2006 Annual Report
Webpage Look at the PPE note in 'significant accounting policies'. The company has now changed its policy of not depreciating its tangible fixed assets on adopting IFRS GAAP. Compare with 2005 financial statements.
-
-
Lecture 3 Accounting for Intangibles 10 items
-
Financial accounting and reporting - , 20120273760882,9780273760887
Book Essential Chapter 19 pp459-480
-
PwC Resource page on Intangibles and R&D
Webpage Useful resources, see 'what are intangibles' and 'recognition of intangibles'. Some additonal information under 'Linked publications', illustrative FS and US and IFRS GAAP differences.
-
Webpage A good example of goodwill and intangible asset disclosure. Accounting policy note p.50 and disclosure note p.50
-
Webpage IASB Summary of the requirements of IFRS 3 Business Combinations, accounting for purchased goodwill.
-
FRS 10 Goodwill and Intangible Assets
Webpage The ASB standard on accounting for goodwill.
-
Webpage IASB summary of intangible assets.
-
A Conceptual Study on Brand Valuation, A.Seetharaman, Zainal Azlan Bin Mohd Nadzir and S.Gunalan
Article An interesting article which looks at the 4 main brand valuation methods.
-
Article An introduction to intellectual property, what it is, how you measure it and why you need it. Managerial Law; Volume: 48 Issue: 6; 2006 Viewpoint
-
Accounting for Intangible Assets
Article A very useful article that compares all the major treatments of intangibles under IFRS, UK and US GAAP.
-
The Drivers For Financial Reputation
Webpage A report on investors views of the meaning and importance of financial reputation by Ernst & Young
-
-
Lecture 4 Research and Development 5 items
-
Financial accounting and reporting - , 20120273760882,9780273760887
Book Essential Chapter 19 pp493-529
-
PwC Resource page on Intangibles and R&D
Webpage In particular see under 'Linked Solutions' 58.11 Capitalisation of internal development costs.
-
Webpage IASB summary of intangible assets.
-
IAS 38 Explanation from IAS Plus
Webpage The relevant reading for research and development is towards the end of the page.
-
Webpage The ASB's standards on accounting for stocks and long term contracts and R&D expenditure.
-
-
Lecture 5 Construction Contracts 1 item
-
Financial accounting and reporting - , 20120273760882,9780273760887
Book Essential Chapter 21
-
-
Lecture 6 Accounting for provisions and contingent assets and liabilities 4 items
-
Financial accounting and reporting - , 20120273760882,9780273760887
Book Essential Chapter 13 pp318-326
-
PwC Resource on Accounting for Provisions
Webpage All of the questions are useful and relevant. Some of the 'Linked Solutions' are interesting especially the 'Present obligation - Past events' and 'Constructive liability' solutions.
-
IAS Plus explanation of IAS 37
Webpage
-
FRS 12 Provisions, contingent assets and contingent liabilities
Webpage The ASB's standard on accounting for provisions
-
-
Substance Over Form 4 items
-
Financial accounting and reporting - , 20120273760882,9780273760887
Book This is the recommended textbook to buy for this module
-
Creative accounting : the effectiveness of financial reporting in the UK - 1993.0333595920
Book
-
New creative accounting : how to make your profits what you want them to be - 1995.0333628659
Book
-
FRS 5 Accounting for the substance of transactions
Webpage The ASB's standard on accounting for substance over form
-
-
Lectures 6 & 7 Group Accounts 1 and 2 3 items
-
Financial accounting and reporting - , 20120273760882,9780273760887
Book Essential Chapters 22 and 23
-
-
Lecture 8 Accounting for Groups 3 2 items
-
Financial accounting and reporting - , 20120273760882,9780273760887
Book Essential Chapter 25
-
-
Lecture 9 Group Accounts 4 3 items
-
Financial accounting and reporting - , 20120273760882,9780273760887
Book Essential Chapter 22 pp594-7
-
Fair value for financial reporting : meeting the new FASB requirements - 2006.0471771848,9780471771845
Book
-
FRS 11 Asset Impairment by Paul Robins ACCA Article 1 Feb 1999
Webpage Useful explanation of the UK accounting standard on asset impairment.
-
-
T2 Lecture 1 Interpretation of financial statements 6 itemsIntroduction to interpretation of FS
-
Financial accounting and reporting - , 20120273760882,9780273760887
Book Essential Chapters 28 and 29
-
International financial reporting and analysis : a contextual emphasis - , , 1996.0256139989
Book
-
Corporate financial reporting and analysis : text and cases - 1998.0256081476,9780256081473
Book
-
Financial reporting and statement analysis : a strategic perspective - , 1999.0030238110
Book
-
Corporate reports : their interpretation and use in business - May 94.0748717609
Book
-
Accountancy: Reference Library
Webpage A useful web resource which gives some different ratios that might be useful for the interpretation assignment.
-
-
T2 Lecture 2 Interpretation of financial statements 3 itemsDiscontinued activities, segemental reporting and other reports
-
Financial accounting and reporting - , 20120273760882,9780273760887
Book Essential Chapter 4
-
Reporting financial performance : a commentary on FRS 3 - , 1992.0852589166
Document
-
Reporting Performance by Neil Stein ACCA article
Webpage A very useful article which looks at the requirements of FRS 3 and IAS 1 with respect to the disclosure of equity and any changes (the STRGL).
-
-
T2 Lecture 3 Interpretation of financial statements 1 itemRevision of key ratios and gearing
-
Financial accounting and reporting - , 20120273760882,9780273760887
Book Essential Chapters 28 and 29
-
-
T2 Lecture 4 Interpretation of financial statements 1 itemEarnings per share
-
Financial accounting and reporting - , 20120273760882,9780273760887
Book Essential Chapter 27
-
-
T2 Lecture 3 Interpretation of financial statements 1 itemRevenue Recognition
-
Financial accounting and reporting - , 20120273760882,9780273760887
Book Essential Chapter 8
-
-
-
Seminar Resources 46 items
-
Seminar 1 Accounting Standards 12 items
-
What's wrong with modern Accounting - 2005
Webpage Recommended
-
Financial accounting and reporting - , 20120273760882,9780273760887
Book Essential Chapter 5, This is the minimum reading for this topic
-
Remember Blundell's Law - 30-06-2004
Webpage Recommended
-
Unshackling Accountants - 2005
Book Recommended
-
Accountants without standards? : compulsion or evolution in company accounting - , 1995.0255363729
Book
-
Guidelines for financial reporting standards - 1997.0815330138,9780815330134
Book
-
Worldwide financial reporting : the development and future of accounting standards - 2006.0195305833,9780195305838
Book
-
Contemporary issues in financial reporting: a user-oriented approach - 20060415702062
Book
-
New creative accounting: how to make your profits what you want them to be - 19950333628659
Book Optional Although this is an old book and many of the practises have now been prevented by accounting standards it is worth reading to see what companies managed to get away with. Creative accounting practises are not illegal they are ways of getting around the current standards. One of the arguments in favour of accounting standards is that they ensure comparability but do they?
-
Creative accounting and the cross-eyed javelin thrower - , 19990471988359
Book Optional Although this is an old book and many of the practises have now been prevented by accounting standards it is worth reading to see what companies managed to get away with. Creative accounting practises are not illegal they are ways of getting around the current standards. One of the arguments in favour of accounting standards is that they ensure comparability but do they?
-
Accounting for growth: stripping the camouflage from company accounts - 19920712652809
Book Optional Although this is an old book and many of the practises have now been prevented by accounting standards it is worth reading to see what companies managed to get away with. Creative accounting practises are not illegal they are ways of getting around the current standards. One of the arguments in favour of accounting standards is that they ensure comparability but do they?
-
-
Seminar 2 Conceptual Frameworks 5 items
-
Financial accounting and reporting - , 20120273760882,9780273760887
Book Essential Chapter 10, this is the minimum required reading for this topic
-
Conceptual Framework for Financial Reporting September 2010
Webpage
-
Harmonisation or discord? The critical role of the IASB conceptual framework review -
Article The IASB has achieved great success in extending the adoption of international financial reporting standards, but it has also encountered opposition at national and regional levels. Some of this opposition arises from differences in national accounting cultures, which are embedded in the market structures and institutional and legal frameworks within which business entities operate. These issues are particularly apparent in the debate on the IASB’s revision of its conceptual framework, which expresses its own vision of an international accounting culture. An important example is the issue of whether stewardship should be a distinct fundamental objective of financial reporting.
-
Some Conceptual Tensions in Financial Reporting - , , , , , ,
Article Recommended
-
-
Seminar 3 Harmonisation 8 items
-
Financial Accounting: An International Introduction (MyiLibrary) - , 2004
Webpage Essential Chapters 4 and 5 are the minimum required reading for this topic
-
Financial accounting and reporting - , 20120273760882,9780273760887
Book Recommended Chapter 9 pages 217-233
-
International financial reporting and analysis - , , c2009140801792X,9781408017920
Book Optional
-
Harmonisation or discord? The critical role of the IASB conceptual framework review -
Article The IASB has achieved great success in extending the adoption of international financial reporting standards, but it has also encountered opposition at national and regional levels. Some of this opposition arises from differences in national accounting cultures, which are embedded in the market structures and institutional and legal frameworks within which business entities operate. These issues are particularly apparent in the debate on the IASB’s revision of its conceptual framework, which expresses its own vision of an international accounting culture. An important example is the issue of whether stewardship should be a distinct fundamental objective of financial reporting. Available via Metalib
-
Article Now that we are beyond 2005, it is time to take stock of the ongoing efforts of standard setters, companies, auditors, and regulators to promote the continued improvement of worldwide financial reporting and to discuss some of the challenges and obstacles that lie ahead. The issues I would like to discuss are two: comparability and convergence.
-
Accounting Horizons December 2011
Journal
-
Article
-
Setting the standard: accepting IFRS | Economia - 02 July 2012
Webpage Recommended
-
-
Seminar 4 Corporate Social Reporting 21 items
-
Financial accounting and reporting - , 20120273760882,9780273760887
Book Chapter 30 (especially pp795-804)and Chapter 32
-
The Drivers For Financial Reputation
Webpage A report on investors views of the meaning and importance of financial reputation by Ernst & Young
-
Corporate reputation: disentangling the effects on financial performance
Article A journal article by Markus Eberl and Manfred Schwaiger which looks at the importance of corporate reputation.
-
Article Article by Sandra Waddock in Business and Society Review 2000
-
Webpage
-
Directors' Business Review Report: The Transparency Controversy.
Webpage A journal article looking at the difference between OFR and BR and the purpose of narrative reporting.
-
Corporate Reporting of Nonfinancial Leading Indicators of Economic Performance and Sustainability - , , ,
Article Recommended
-
Accountancy Futures: The age of integration. A new dawn for corporate reporting? 2011
Webpage Recommended
-
Time to forget sustainability reporting | Guardian Sustainable Business - 18th May 2011
Webpage
-
The IIRC | INTEGRATED REPORTING
Website
-
Website
-
Webpage
-
-
