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Advanced Financial Accounting.An IAS and IFRS Approach.Second Edition,Pearl Tan Hock Neo

  Judul Buku : Advanced Financial Accounting – An IAS and IFRS Approach - Second Edition

Judul Buku:Advanced Financial Accounting – An IAS and IFRS Approach - Second Edition
Pengarang:Pearl Tan Hock Neo – Lim Chu Yeong – Peter Lee Lip Nyean
Penerbit:Cengage Learning
Cetakan:Second Edition
Tahun Terbit:2015
Jumlah Halaman:832
Kertas Isi:HVS
Ukuran:20 x 26
Harga: Rp395,000


Advanced Financial Accounting – An IAS and IFRS Approach - Second Edition
Pengarang : Pearl Tan Hock Neo – Lim Chu Yeong – Peter Lee Lip Nyean
Penerbit : Mc Graw Hill Education


I        Risk Reporting  I
Introduction            2
Uncertainty, Risk and Exposure          2
Risk Analysis and Measurement          3
Risk Reporting              4
Summary Metrics 12
Conclusion              17
Appendix IA — Relationship between Risk and Value      19
Appendix 1B — IAS 14: Segment Reporting      21
Appendix IC — Example of Segment Reporting       24
Assignment Material 28

2        Group Reporting I: Concepts and Context 33
Introduction             34
Economic Incentives for the Preparation of Consolidated Information     36
Economic Motives for Entering into Intercorporate Arrangements      38
The Concept of Control             42
The Concept of Significant Influence          48
Accounting for Business Combinations           50
Consolidation Theories            51
Assignment Material 60

3    Group Reporting II: Application of the Acquisition Method under IFRS 3 67
Introduction            68
Overview of the Consolidation Process       69
Business Combinations          71
The Acquisition Method            73
Determining the Amount of Consideration Transferred      76
Recognition and Measurement of Identifiable Assets, Liabilities and Goodwill      80
Conclusion              102
Appendix 3A — Illustration of a Reverse Acquisition    103
Assignment Material         108

4      Group Reporting III: Accounting for Business Combinations and
Non-controlling Interests under IFRS 3 in Post-acquisition Period         117
Introduction            118
Elimination of Investment in a Subsidiary       118
Effects of Amortization, Depreciation and Disposal of Undervalued or Overvalued Assets and Liabilities Subsequent to Acquisition                                    122
Accounting for Non-controlling Interests under IFRS 3     123
Goodwill Impairment Tests         158
Conclusion              162
Appendix 4A — Illustrations of Non-controlling Interests Measured As a Proportion of Acquisition-date Identifiable Net Assets                                         163
Assignment Material         174

5      Group Reporting IV: Consolidation under IFRS 10            189
Elimination of Intragroup Transactions and Balances      190
Elimination of Realized Intragroup Transactions        192
Elimination of Intragroup Balances        196
Adjustment of Unrealized Profit or Loss Arising from Intercompany TransfersImpact on Non-controlling Interests Arising from Adjustments of
Unrealized Profit or Loss                 205
Special Considerations for Intercompany Transfers of Fixed Assets   214
Special Accounting Considerations When Intragroup Transfers Are Made at a Loss
Assignment Material 242

6      Group Reporting V: Equity Accounting under IAS 28        259
Equity Method versus Cost Method         260
Equity Method versus Consolidation       264
An Overview of the Methodology of Equity Accounting    266
Performing an Analytical Check on the Investment in Associate Balance    268
Specific Procedures Relating to the Equity Method      269
Special Issues Relating to the Equity Method      303
Appendix 6A — Accounting for Joint Arrangements      305
Assignment Material         312

7      Group Reporting VI: Special Issues   343
Indirect Ownership Interests         344
Dual Approach to Consolidation of Indirect Non-controlling Interests in Subsidiaries 346
Indirect Holding of Associates         380
Changes in Ownership Interests         388
Business Combination Achieved in Stages       389
Loss of Control            395
Changes in Ownership Interests Without Change in Control     398
No Change in Significant Influence         401
Asset Transfers in More Complex Settings       401
Impact of Consolidation and the Cost and Equity Methods on Profit Upon the Disposal of Subsidiaries                                                       408
Overview of Consolidated Cash Flow Statements     410
Assignment Material 416

8      Accounting for the Effects of Changes in Foreign Exchange Rates            431
Introduction           432
Types of Foreign Exchange Rate Management Regimes       432
How Exchange Rates are Quoted          433
Spot Rate and Forward Rate 433
Types of Foreign Exchange Rate Exposures       435
Concept of Functional Currrency           438
Foreign Currency Transactions of a Stand-alone Entity (IAS 21:20-26)    443
Translation of Foreign Currency Financial Statements       446
Special Issues in Translation          456
Fair Values of Foreign Currency Non-monetary Items      471
Evaluation of Translation Approaches         474
Appendix 8A: Remeasurement from a Foreign Currency to the Functional Currency
Appendix 8B: Translation Using a Trial Balance Format      483
Assignment Material 485

9  Financial Instruments: Classification, Recognition and Measurement            511
Introduction           512
Debt versus Equity            515
Compound Financial Instruments          517
Share Repurchase            526
Recognition, Classifications and Measurement      527
Appendix 9A: Classification and Measurement under IAS 39     550
Assignment Material 577

10 Accounting for Derivatives and Hedge Accounting      587
Derivative Financial Instruments        588
Accounting for Derivatives           603
Hedging             608
Classification of Hedging Relationships        613
Hedging Against Interest Rate Risk        636
Hedge of a Net Investment in a Foreign Entity          649
Discontinuation or Termination of Hedge Accounting        651
Evaluation of Hedge Accounting           652
Appendix 10A: Embedded Derivatives and Split Accounting      654
Appendix 10B: Hedge Accounting under IAS 39        656
Assignment Material 662

11 Accounting for Taxes on Income   679
Introduction              680
Deferred Tax As a Liability and an Asset           682
Tax As an Expense              683
The Asset and Liability Approach for Determining Deferred Tax Liabilities     687
Determining the Cumulative Taxable Temporary Differences of Assets       688
Determining the Cumulative Deductible Temporary Differences of Liabilities
Overview of the Application of IAS 12        701
Reconciliation and Analytical Check on Tax Expense in the Income Statement
Temporary Differences Arising from Initial Recognition of Assets and Liabilities
Assets Carried at Fair Value             714
Accounting for Unused Tax Losses and Unused Tax Credits       714
Presentation and Disclosures             719
Conclusion               722
Appendix I IA: Undistributed Profits of Subsidiaries, Branches, Associates and Joint Arrangements        723
Appendix I IB: Special Considerations for Compound Financial Instruments   725
Assignment Material            727

12  Earnings Per Share 741
Introduction              742
Computation of a Weighted Average Number of Shares        745
Diluted Earnings Per Share            752
Assignment Material            767

13 Share-based Payment        775
Introduction              776
Equity-settled Share-based Transactions         778
Cash-settled Share-based Transactions          788
Share-based Payment Arrangements with a Cash Alternative       793
Tax Implications of Share-based Payment Transactions       800
Accounting Issues Relating to Employee Share Options         803
Appendix 13A: Share-based Payment Transactions Among Group Entities   805 Appendix 13B: Using Option Valuation Models to Estimate the Fair Value of
Share Options                      808
Assignment Material            811

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