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Breaking away from the tradition of dealing with the technicalities of the regulation of financial reporting in a relatively unchallenging and uncritical way, this book focuses on the reasoning behind the rules. Affording sufficient detail on the application of standards to enable the reader to appreciate the effects of the rules, the logic behind them is portrayed in terms of the reasoning and history behind their development, giving students a more informed insight. This book follows on from John Dunn’s previous book: Financial Reporting and Analysis and has been written for students taking an advanced course at undergraduate level in financial reporting. It is ideally suited to support a single-semester class of twelve weeks’ teaching.
Chapter 1 A Brief Introduction to the Text 1Chapter 2 Professions and Professionalism 7Chapter 3 Ethics 21Chapter 4 An Overview of Accounting Problems 43Chapter 5 Accounting and Corporate Governance 61Chapter 6 Accounting for Post-Retirement Benefits 83Chapter 7 Income, Value and Financial Reporting 103Chapter 8 Financial Instruments 141Chapter 9 Group Accounts 173Chapter 10 The Mechanics of Consolidation 187Chapter 11 More Complicated Group Structures 223Chapter 12 Changes in Groups 253Chapter 13 Foreign Currencies 275Chapter 14 International Accounting 307Chapter 15 Accounting for the Environment 327Chapter 16 Writing a Dissertation 345Appendix: Answers to End-of-Chapter Questions 357Index 391
John Dunn, Fellow of King's College and Professor of Political Theory at the University of Cambridge) Dunn, John (, Fellow of King's Colleg... Dunn, John (
John Dunn, University of Cambridge) Dunn, John (Fellow of King's College, and Professor of Political Theory, Fellow of King's College, and Professor of Political Theory