Financial Accounting And Reporting, Revised Edition Solution Manual

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3Brief contentsChaptersPagesPart 1Introduction to accounting on a cash flow and accrual accountingbasis51.Accounting and reporting on a cash flow basis62.Accounting and reporting on an accrual accounting basis11Part 2Preparation of internal and published financial statements163.Preparation of financial statements of comprehensive income, changesin equity and financial position174.Annual report: additional financial disclosures395.Statements of cash flows54Part 3Regulatory framework – an attempt to achieve uniformity656.Financial reporting – evolution of global standards667.Concepts – evolution of an international conceptual framework688.Ethical behaviour and implications for accountants71Part 4Income and asset value measurement systems749.Income and asset value measurement: an economist’s approach7510.Accounting for price-level changes8811.Revenue recognition106Part 5Statement of financial position – equity, liability and assetmeasurement and disclosure12212.Share capital, distributable profits and reduction of capital12313.Liabilities13314.Financial instruments14115.Employee benefits16016.Taxation in company accounts17117.Property, plant and equipment (PPE)18018.Leasing19319.Intangible assets20020.Inventories21221.Construction contracts223

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