FINANCIAL ACCOUNTING INTERNATIONAL STANDARDS ROBERTSON L. Księgarnia

The fourth edition of CIMA's Official Study Systems is published by Elsevier on behalf of CIMA. Key sections of the 2004 Study Systems are again written by examiners so each text fully reflects what could be tested in the exam. Updated to incorporate legislative and syllabus changes, the 2004 Study Systems provide complete study material for the May and November 2004 exams. The new edition maintains the popular loose-leaf format and contains topic summaries and recommended reading articles from a range of journals. CIMA's Study Systems are the only books with past papers and examiners answers. Nov 2002 and May 2003 Q&As are included in this edition.

Audience
CIMA students and lecturers

Table of Contents

The CIMA Study System; Syllabus Information; Syllabus Section
Regulation:

The IASC and the Standard-setting Process:
Syllabus learning outcomes; Detailed outcomes for this chapter; Introduction; The International Accounting Standards Committee; Structure of IASC; Objectives of IASC; The International Organisation of Securities Commissions; Local Regulatory Bodies; The standard-setting process; Summary; Readings; Revision questions; Solutions to revision questions;

Regulatory Framework:
Syllabus learning outcomes; Introduction; The developement of the Framework; The Framework; Usefulness of a conceptual framework; The IASC's Framework and the standard-setting process; Summary; Revision questions; Solutions to revision questions; Accounting Statements:

Published Financial Statements:
Syllabus Learning Outcomes; Introduction; General requirements; The Balance Sheet; The Income Statement; Changes in equity; Notes to financial statements; An illustrative question; Summary; Readings; Revision questions; Solutions to revision questions;

Reporting Financial Performance:
Syllabus learning outcome; Introduction; Net profit or loss for the period; Fundamental errors; Changes in accounting policies; Discontinuing operations; Segment reporting; Earnings per share; Summary; Readings; Revision questions; Solutions to revision questions;

Cash-flow Statements:
Syllabus learning outcomes; Introduction; Objective; Cash-flow statements; A worked example; Interpreting a cash-flow statement; Summary; Revision questions; Solutions to revision questions;

Related Party Disclosures:
Syllabus learning outcomes; Introduction; Definitions; Disclosure; Summary; Readings; Revision questions; Solution to revision questions;

Share Capital Transactions:
Syllabus learning outcomes; Introduction; IAS 1 requirements; Different classes of shares; IAS 32 Financial Instruments- Disclosure and Presentation; Issue of Shares; Bonus issue; Accounting for a rights issue; Accounting for treasury shares; Revision questions; Solutions to revision questions; Accounting Treatment of Significant Transactions:

Non-current Asset Standards:
Syllabus learning outcomes; IAS 16 Property, Plant and Equipment; IAS 38 Intangible Assets; IAS 36 Impairment of Assets; IAS 20 Accounting for Government Grants and Disclosure of Government Assistance; IAS 23 Borrowing Costs; Summary; Revision Questions; Solutions to revision questions;

Investment Property:
Syllabus learning outcomes; IAS 40 Investment property; Accounting treatment; Disclosure requirements; Summary;

Inventories and Construction Contracts:
Syllabus learning outcomes; Introduction; IAS 2 Inventories; IAS 11 Construction Contracts; Summary; Revision questions; Solutions to revision questions;

Accounting for Leases:
Syllabus learning outcomes; Introduction; Key definitions; Characteristics of leases; Accounting for operating leases; Disclosures for operating leases; Accounting for finance leases; Calculating the implied interest on finance leases; Disclosures for finance leases; Summary; Readings; Revision questions; Solutions to revision questions;

Recognition and Disclosure of other Significant Accounting Transactions:
Syllabus learning outcomes; Introduction; IAS 10 Events after the Balance Sheet date; IAS 18 Revenue Recognition; IAS 37 Provisions, Contingent Liabilities and Contingent Assets; Economic reality of transactions; Summary;

Taxation in Company Accounts:
Syllabus learning outcomes; Introduction; Calculation of current tax; Calculation of deferred tax; Accounting for deferred tax; Disclosure; Summary; Reading; Revision questions; Solutions to revision questions;Interpretation:

Interpretation of Fianancial Statements:
Learning outcomes; Introduction; The main accounting ratios; Some limitations of ratio analysis; Summary; Reading; Revision questions; Solutions to revision questions;

External Audit:
Learning outcomes; External audit; The audit report; Qualified reports; Summary; Readings; Revision questions; Solutions to revision questions;

Preparing for the Examination:
Revision technique; Format of the examination; Revision questions; Solutions to revision questions; November 2002 and May 2003 Examination Paper with Examiners Answers; Index.
556 pages

Po otrzymaniu zamówienia poinformujemy,
czy wybrany tytuł polskojęzyczny lub anglojęzyczny jest aktualnie na półce księgarni.