Advanced Financial Accounting
An International Approach

By Jagdish Kothari & Elisabetta Barone
January 2011
Pearson Education
Distributed by Trans-Atlantic Publications
ISBN: 9780273712749
691 Pages, Illustrated
$112.50 Paper Original

Advanced Financial Accounting is the first consolidated and simplified reference textbook to illustrate in detail the background and intended applications of the IFRS. Each chapter summarises and explains new or revised IFRS, along with their key underlying concepts, appropriate accounting treatment and the associated requirements in a concise and user-friendly way. Complex accounting issues are explained with up-to-date real-world examples to illustrate how these problems have been addressed by listed companies across Europe.

PART ONE: Introduction to IFRS

Chapter 1 Introduction to international financial reporting
Chapter 2 Conceptual framework for financial reporting

PART TWO: Reporting and presentation

Chapter 3 Presentation of financial statements (IAS 1)
Chapter 4 Accounting policies (IAS 8 and IFRS 1)

PART THREE: Income statement and balance sheet items

Chapter 5 Revenue (IAS 18) and construction contracts (IAS 11)
Chapter 6 Inventories (IAS 2)
Chapter 7 Property, plant and equipment (IAS 16) and investment property (IAS 40)
Chapter 8 Leased assets (IAS 17)
Chapter 9 Intangible assets (IAS 38)
Chapter 10 Impairment of assets (IAS 36)
Chapter 11 Provisions, contingencies and events after the balance sheet date (IAS 37 and IAS 10)
Chapter 12 Taxation (IAS 12)
Chapter 13 Employee benefits (IAS 19)

PART FOUR: Reporting for financial instruments

Chapter 14 Financial instruments: measurement
Chapter 15 Financial instruments: disclosures

PART FIVE: Reporting and Disclosures

Chapter 16 Statement of cash flows (IAS 7)
Chapter 17 Other issues relating to reporting and disclosures (IFRS 8, IAS 33 and IAS 24)

PART SIX: Group reporting

Chapter 19 Consolidated and separate financial statements (IAS 27)
Chapter 20 Business combinations (IFRS 3)
Chapter 21 Investments in associates (IAS 28) and interests in joint ventures (IAS 31)


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