| 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 | |
| Bahasa | : | Inggris | |
| Jumlah Halaman | : | 832 | |
| Kertas Isi | : | HVS | |
| Cover | : | Soft | |
| Ukuran | : | 20 x 26 | |
| Berat | : | 1600 | |
| Kondisi | : | Baru | |
| Harga | : | Rp 395,000 | |
| Bayar | : | | |
| Stock | : | 1 | |
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
CONTENTS
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 Transfers8 Impact 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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