Advanced Financial Accounting and Reporting : Theory, Practice and Evidence (Hardcover)

1. Rationales for Financial Reporting and Regulation  2. Conceptual Framework  3. Income Measurement and Capital Maintenance  4. Historical Cost Accounting (HCA)  5. Current Value Accounting (CVA)  6. Accounting for Groups  7. Accounting for Foreign Currencies  8. Accounting for Tangible Non-Current Assets  9. Accounting for Intangibles: Goodwill and R&D  10. Accounting for Inventories and Long-Term Contracts  11. Accounting for Financial Instruments: Long-Term Liabilities  12. Accounting for Equity and Liabilities  13. Accounting for Pensions  14. Accounting for Financial Performance  15. Accounting for Taxation  16. Analysis and Interpretation of Financial Reports  17. Information Intermediaries  18. Accounting Quality  19. Accounting Based Stock Market Anomalies  20. Accounting Globalization  21. And finally…Some Examples of how Changes in Financial Accounting and Reporting are being Driven