tailieunhanh - Ebook Financial Accounting - An international introduction (3/E): Part 2

(BQ) Part 2 book "Financial accounting - An international introduction" has contents: Financial assets, liabilities and equity, cash flow statements, group accounting, foreign currency translation, accounting for price changes,. and other content. | 4/13/07 2:12 PM Page 216 Chapter 11 Financial assets, liabilities and equity Contents Objectives Introduction Cash and receivables Investments Types of investment Valuation problems Accounting for gains and losses Liabilities Definition Creditors Provisions Contingent liabilities Equity Subscribed capital Share premium Revaluation reserve Legal reserve Profit and loss reserves Reserves and provisions Comparisons of debt and equity Summary References and research Exercises 217 217 220 220 221 222 223 223 223 225 227 228 228 229 230 230 230 231 234 235 236 236 After studying this chapter carefully, you should be able to: n outline the nature, recognition and measurement of financial assets (cash, receivables and investments) and financial liabilities; n tell when different types of investments should be valued in different ways, and when to record gains and losses; n explain that there are two main types of liabilities (creditors and provisions) and outline the current practices relating to their recognition and measurement; n list the components of an entity’s residual equity; n explain the differences in the meaning of accounting terms such as allowance, provision, fund and reserve; n distinguish between debt and equity securities, while understanding that securities can have features of both. 216 4/13/07 2:12 PM Page 217 Cash and receivables Introduction As explained earlier in this book, the items in a balance sheet can be summarized under the headings of three main elements: assets, liabilities and equity. Chapter 8 looked at the definition of assets and liabilities, and some ideas relating to their recognition. Chapters 9 and 10 concentrated on the recognition and measurement of a number of particular types of assets. This chapter includes coverage of the other main types of .

• Kế toán - Kiểm toán
• Financial accounting
• Group accounting
• Foreign currency translation
• Accounting for price changes
• Financial appraisal
• International analysis
• Issues in financial accounting
• Kế toán tài chính
• Financial statements
• Accounting standards
• Financial reporting
• Financial Accounting Standards Board
• Fundamental financial accounting
• Lecture Fundamental financial accounting concepts
• Financial statement
• Accounting cycle
• Accounting for accruals
• Lecture Financial accounting
• Accounting system
• Accounting activities
• Financial accounting practice
• Accounting information system
• Accounting terminology
• Reporting financial results
• Evaluating liquidity
• Business firms
• The financial reporting reform
• Accounting information
• Management accounting
• Accounting equation
• Accounting systems
• Decision making
• External financial reporting
• Accounting for business
• Lecture Accounting for business
• Financial accounting reports
• Statement of financial performance
• Accrual accounting systems
• Statement of financial position
• Mastering financial accounting essentials
• Financial accounting essentials
• Accrual accounting
• Income statement
• Accounting conventions
• Internal control
• Accounting for cash
• Accounting for receivables
• Computing uncollectible accounts expense
• Long term debt
• Accounting for long term debt
• Paper F3
• Revision kit 2016
• Accounting Financial
• Accounting Financial Review
• Financial Review accounting exam
• Study text 2016
• Language of business
• Double entry accounting system
• Credit terminology
• Merchandising businesses
• Accounting for merchandising businesses
• Accounting for inventories
• Cash discounts
• The accounting cycle
• International financial reporting standards
• Completing the accounting cycle
• Accounting worksheet
• Classified balance sheet