03.09.2019
 financial construction Essay

UniversityВ ofВ SunderlandВ

BAВ (Honours)В AccountingВ andВ FinancialВ ManagementВ

APC311В

InternationalВ FinancialВ

ReportingВ

VersionВ 1. 0

InternationalВ FinancialВ ReportingВ

PublishedВ byВ

TheВ UniversityВ ofВ SunderlandВ

TheВ publisherВ endeavoursВ toВ ensureВ thatВ allВ itsВ materialsВ areВ freeВ fromВ biasВ orВ discriminationВ onВ groundsВ ofВ religiousВ orВ politicalВ belief, В gender, В raceВ orВ physicalВ ability. В TheseВ courseВ materialsВ areВ producedВ fromВ paperВ derivedВ fromВ sustainableВ forestsВ whereВ theВ replacementВ rateВ exceedsВ consumption. В TheВ copying, В storageВ inВ anyВ retrievalВ system, В transmission, В reproductionВ inВ anyВ formВ orВ resaleВ ofВ theВ courseВ materialsВ orВ anyВ partВ thereofВ withoutВ theВ priorВ writtenВ permissionВ ofВ theВ UniversityВ ofВ SunderlandВ isВ anВ infringementВ ofВ copyrightВ andВ willВ resultВ inВ legalВ proceedings. В

© UniversityВ ofВ SunderlandВ 2007В

EveryВ effortВ hasВ beenВ madeВ toВ traceВ allВ copyrightВ ownersВ ofВ materialВ usedВ inВ thisВ moduleВ butВ ifВ anyВ haveВ beenВ inadvertentlyВ overlooked, В theВ UniversityВ ofВ SunderlandВ willВ beВ pleaseВ toВ makeВ theВ necessaryВ arrangementВ atВ theВ firstВ chance. В

TheseВ materialsВ haveВ beenВ producedВ byВ theВ UniversityВ ofВ SunderlandВ BusinessВ SchoolВ inВ conjunctionВ withВ ResourceВ DevelopmentВ International.

InternationalВ FinancialВ ReportingВ

InternationalВ FinancialВ ReportingВ

ContentsВ

HowВ toВ useВ thisВ workbookВ

IntroductionВ

UnitВ 1В

IntroductionВ toВ andВ ContextВ ofВ theВ CourseВ

IntroductionВ

SummaryВ

10В

ReviewВ ActivitiesВ

10В

ReviewВ ActivitiesВ FeedbackВ

13В

UnitВ 2В

TheВ

RegulatoryВ

andВ

ConceptualВ

ofВ InternationalВ FinancialВ ReportingВ

FrameworkВ

17В

IntroductionВ

17В

SummaryВ

24В

ReviewВ ActivitiesВ

24В

ReviewВ ActivitiesВ FeedbackВ

AppendixВ

25В

28В

UnitВ 3В

TheВ PresentationВ ofВ FinancialВ StatementsВ (IAS1)В IВ

30В

IntroductionВ

30В

SummaryВ

40В

ReviewВ ActivitiesВ

41В

ReviewВ ActivitiesВ FeedbackВ

43

InternationalВ FinancialВ ReportingВ

UnitВ 4В

TheВ PresentationВ ofВ FinancialВ StatementsВ (IAS1)В IIВ

46В

IntroductionВ

46В

SummaryВ

55В

ReviewВ ActivitiesВ

55В

ReviewВ ActivitiesВ FeedbackВ

58В

UnitВ 5В

AccountingВ forВ FixedВ TangibleВ AssetsВ

65В

IntroductionВ

65В

SummaryВ

73В

ReviewВ ActivitiesВ

74В

ReviewВ ActivitiesВ FeedbackВ

75В

UnitВ 6В

AccountingВ forВ IntangibleВ AssetsВ

78В

IntroductionВ

78В

SummaryВ

84В

ReviewВ ActivitiesВ

84В

ReviewВ ActivitiesВ FeedbackВ

85В

UnitВ 7В

AccountingВ forВ LeasesВ

88В

IntroductionВ

88В

SummaryВ

92В

ReviewВ ActivitiesВ

92В

ReviewВ ActivitiesВ FeedbackВ

93

InternationalВ FinancialВ ReportingВ

UnitВ 8В

AccountingВ forВ Provisions, В

andВ ContingentВ AssetsВ

ContingentВ

LiabilitiesВ

97В

IntroductionВ

97В

SummaryВ

104В

ReviewВ ActivitiesВ

104В

ReviewВ ActivitiesВ FeedbackВ

106В

UnitВ 9В

AccountingВ forВ PensionsВ

110В

IntroductionВ

110В

SummaryВ

115В

ReviewВ ActivitiesВ

116В

ReviewВ ActivitiesВ FeedbackВ

AppendixВ

117В

121

InternationalВ FinancialВ ReportingВ

HowВ toВ useВ thisВ workbookВ

ThisВ workbookВ hasВ beenВ designedВ toВ provideВ youВ withВ theВ courseВ materialВ necessaryВ toВ completeВ InternationalВ FinancialВ ReportingВ byВ distanceВ learning. В AtВ variousВ stagedВ throughoutВ theВ moduleВ youВ willВ encounterВ iconsВ asВ outlinedВ belowВ whichВ indicateВ whatВ youВ areВ requiredВ toВ doВ toВ helpВ youВ learn. В ThisВ ActivityВ iconВ refersВ toВ anВ activityВ whereВ youВ areВ requiredВ toВ undertakeВ aВ specificВ В В process. В TheseВ couldВ includeВ reading, В questioning, В writing, В research, В analyzing, В evaluating, В etc. В

ThisВ ActivityВ FeedbackВ iconВ isВ usedВ toВ provideВ youВ withВ theВ informationВ requiredВ toВ confirmВ andВ reinforceВ theВ learningВ outcomesВ ofВ theВ activity. В

ItВ isВ importantВ thatВ youВ utiliseВ theseВ iconsВ asВ togetherВ theyВ willВ provideВ youВ withВ theВ underpinningВ knowledgeВ requiredВ toВ understandВ conceptsВ andВ...

Recommendations: andВ RecommendedВ ReadingsВ

AlexanderВ D., В BrittonВ A. В & В Jorissen, В A. В (2007)В InternationalВ FinancialВ

ReportingВ andВ Analysis, В (3rdВ ed. )В London, В Thompson. В

AtrillВ P. В andВ McLaneyВ E. В (2006): В AccountingВ andВ FinanceВ forВ NonВ­Specialists, В

(5thВ edition), В PrenticeВ Hall, В ChaptersВ 2В & В 3. В

BerryВ A. В andВ JarvisВ R. В (2006): В AccountingВ inВ aВ businessВ content, В (4thВ edition), В

Thomson, В ChaptersВ 3В & В 4. В

CollierВ P. В M. В (2006): В AccountingВ forВ managers – interpretingВ accountingВ

informationВ forВ decisionВ­making, В (2ndВ edition), В Wiley, В chapterВ 8. В

DysonВ J. В R. В (2007): В AccountingВ forВ nonВ­accountingВ learners, В (7thВ edition), В

PrenticeВ Hall, В ChaptersВ 1, В 2В & В 6. В

JonesВ M. В (2006): В FinancialВ Accounting, В JohnВ WileyВ & В Sons, В ChaptersВ 4В & В 6. В

MclaneyВ E. В andВ AtrillВ P. В (2008): В AccountingВ В­В AnВ Launch, В (4thВ edition), В

PrenticeВ Hall, В chaptersВ 2В & В 3.