09/06/18 Corporate Financial Reporting | University of Kent

Corporate Financial Reporting View Online

111 items

The main course textbooks are: (7 items)

International financial reporting: a practical guide - Melville, Alan, Dawsonera, 2009Book | Core (Must Read)

International financial reporting and analysis - Alexander, David, Britton, Anne, Jorissen,Ann, c2009

Book | Core (Must Read)

Other readings (5 items)

Financial accounting and reporting - Elliott, Barry, Elliott, Jamie, Dawsonera, c2011Book

Financial accounting and reporting - Collins, William, McKeith, John, c2010Book

Financial reporting and analysis - Dunn, John, 2010Book

Comparative international accounting - Nobes, Christopher, Parker, R. H., 2010Book

International corporate reporting: a comparative approach - Roberts, Clare B., Weetman,Pauline, Gordon, Paul D., Roberts, Clare B., 2008

Book

The following volume is published annually and provides the latest text(at time of publication) of most of the official pronouncementsconsidered on the module: (1 items)

International financial reporting standards (IFRSs) 2008: including International AccountingStandards (IASs) and interpretations as approved at 1 January 2008 - InternationalAccounting Standards Board, 2008

Book

Week 1: The financial reporting environment; the conceptualframework of financial reporting (11 items)

1/8

09/06/18 Corporate Financial Reporting | University of Kent

Chapters 2 and 3Chapter | Core (Must Read)

Chapters 1 and 5Chapter

Chapter 6Chapter | Core (Must Read)

Chapter 8Chapter | Core (Must Read)

IAS8Document

An introduction to modern financial reporting theory - Rutherford, B. A., 2000Book

Regulating change: the role of the conceptual statement in standard-setting - Tweedie, E.Chapter

The determinants of managerial accounting policy choice: further evidence for the UK -Young, S., 1998

Article

Framework for the preparation and presentation of financial statements - InternationalAccounting Standards Committee, 1989

Book

Statement of principles for financial reporting - Accounting Standards Board, 1999Book

The ASB has got it wrong - Davies, D., Davies, P.Article

Week 2: The regulation of financial reporting; Accruals accounting;Alternative accounting models; current assets and liabilities (14 items)

Chapter 1Chapter | Core (Must Read)

Chapter 2Chapter

Chapter 1Chapter

Chapter 4 and 10Chapter

Chapters 5, 6, 8

2/8

09/06/18 Corporate Financial Reporting | University of Kent

Chapter

Chapters 9, 10, 12 and 13Chapter

Chapter 3Chapter | Core (Must Read)

Managing the transition - Buchanan, A.Article

Global reporting standards: the Esperanto of accounting - Fearnley, S., Sunder, S.Article

Surprise surprise - Ormrod, P., Taylor, P.Article

IFRS in Europe: a successful transition - Sleigh-Johnson, N.Article

Single minded - Vaessen, M.Article

Corporate governance and the regulation of financial reporting - Whittington, G., 1993Article

Unharmonious harmonisation - Woolf, E.Article

Week 3: Consolidated financial statements (11 items)

Chapters 18 and 19Chapter | Core (Must Read)

Chapter 10Chapter

Chapters 12 and 13Chapter

Chapters 20 - 22Chapter

Chapters 25 and 26Chapter | Core (Must Read)

Chapter 17Chapter

IFRS3 (Revised 2008)Document

3/8

09/06/18 Corporate Financial Reporting | University of Kent

IAS27 (Amended 2008)Document

A solution in search of a problem? - Holgate, P.Article

Improving comparability - Quiring, A., Teixeira, A.Article

A combination of changes - Teixeira, A., Quiring, A.Article

Week 4: Consolidated financial statements

Week 5: Deferred tax (11 items)

Chapter 21Chapter | Core (Must Read)

Chapter 11Chapter

Chapter 24Chapter

Chapter 27Chapter | Core (Must Read)

Chapter 18Chapter

AS21, IAS29Book

Case 5Chapter

A review of the translation debate - Nobes, C.W., 1980Article

Comparative international accounting - Nobes, Christopher, Parker, R. H., 2010Book

Investors: for or against translation hedging - Ross, D, 1992Article

What's the point? - Ross, D, 2002Article

Week 6: Non-current assets (14 items)

4/8

09/06/18 Corporate Financial Reporting | University of Kent

Chapter 5Chapter | Core (Must Read)

Chapters 1 and 2Chapter

Chapter 9Chapter

Chapter 15Chapter

Chapter 12Chapter | Core (Must Read)

Cases in company financial reporting - Jupe, Robert E., Rutherford, B. A., Wearing, RobertT., 1995

Book | Case 13

IAS16, IAS23, IAS36Document

Asset values and environmental legislation - Burnett-Hall, R.Article

Accounting for tangible differences - Callaway, J.Article

Accounting for tangible fixed assets - Coggins, M.Article

The seductive charms of valuation - Harvey, D.Article

No more cherry picking - King, H.Article

The death knell for historical cost? - Lennard, A.Article

Impairment - Paterson, R.Article

Week 7: Leasing; off-balance sheet financing (27 items)

Chapter 9Chapter | Core (Must Read)

Chapter 4Chapter

5/8

09/06/18 Corporate Financial Reporting | University of Kent

Chapter 11Chapter

Chapters 11, 12 and 16Chapter

Chapters 15 and 17Chapter | Core (Must Read)

Case 11Chapter

IAS17, 27, 32, 39, IFRS7Document

Drowning by numbers - Irvine, J.Article

Lease accounting: a new approach? - Nailor, H.Article

A new lease of strife - Paterson, R.Article

The view of management on accounting for leases - Taylor, P., Turley, S., 1985Article

Framework for the preparation and presentation of financial statements - InternationalAccounting Standards Committee, 1989

Book

Reporting fair value: taken to task - Cairns, D.Article

Derivatives disclosures - Dunne, T., Helliar, C.Article

A fair hearing for fair value - Ebling, P.Article

Speak before it's too late - Ebling, P.Article

Clamping down on financial engineering - Evers, L.Article

Reporting fair value: Bring back prudence - Fearnley, S., Sunder, S.Article

Ambiguity, knowledge and territorial claims: some observations on the doctrine ofsubstance over form - Hopwood, A.G.

Chapter

6/8

09/06/18 Corporate Financial Reporting | University of Kent

Cases 10-11Chapter

Learning from experience - Mcllwraith, R., Dealy, N.Article

Measuring up - Nelson, J.Article

IASB must take a reality check - Raeburn, R.Article

Fair value or false accounting - Rayman, A.Article

The doctrine of substance over form - Rutherford, Brian A., Chartered Association ofCertified Accountants, 1988

Book

Enron - how the fraud worked - Singleton-Green, B.Article

Banking: Gauging the pressure - Smith, P.Article

Week 8: Reporting financial performances (15 items)

Chapter 23Chapter | Core (Must Read)

Chapters 9 and 25Chapter

Chapter 7Chapter

Chapters 9 and 24Chapter | Core (Must Read)

IFRS5Document

IAS1 (Revised 2007), IAS8, IAS33Document

News item, 'Accounting crisis'Article

STRGL and p&l united? - Cearns, K.Article

7/8

09/06/18 Corporate Financial Reporting | University of Kent

Bridging the earnings GAAP - Choi, Y., Walker, M., Young, S.Article

Financial Reporting Briefing, IASB Presentation of financial statementsArticle

EPS is dead: long live EPS - Fisher, L.Article

A question of presentation - Hickey, L.Article

Would Pacioli turn in his grave? - Lever, K.Article

A remarkable performance - Paterson, R.Article

Make or break time - Paterson, R.Article

8/8